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Subway Wait Assessment
… Objective To determine whether Wait Assessment performance measurements reported to the Metropolitan Transportation Authority (MTA) Board and customers are accurate and consistently calculated. The audit covered … To determine whether Wait Assessment performance measurements reported to the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentAdministration and Monitoring of Financial Assistance to New York City Businesses
… Objectives To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and … To determine whether the New York City Industrial Development Agency NYCIDA has policies and procedures in place to approve monitor and measure project performance and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… in other than personal service costs, and $26,730 in parent agency administration costs, as follows: $266,339 in … proportionately similar to the amounts received by other classes or groups of NYSARC’s employees. $35,066 in excess … from The ARC, New York, Inc. (The ARC) – NYSARC’s parent company – to the school-age cost-based program. NYSARC …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… announced today the following audits have been issued. Department of Motor Vehicles – Language Access Services … Authority – Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up) (2024-F-16) Under the … implementing two, and not implementing five. Empire State Development – Oversight of Select High-Technology Projects …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DiNapoli Releases Report on Pre-Pandemic Migration Trends
… The Comptroller’s Office will continue to monitor the trends as the data is updated. Policymakers can utilize this … linked to attracting and retaining taxpayers. Monitoring trends is critical and further analysis of migration trends during and after the pandemic will be needed. …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsState Comptroller DiNapoli Releases School District Audits
… 14-month audit period. Officials used the same insurance provider for about 20 years and each of the four remaining … awareness training. South Seneca Central School District – Online Banking (Seneca County) The board and district officials did not ensure that online banking transactions were appropriate and secure. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsTown of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) Town … fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Hudson Falls – Information Technology (2025M-10)
… or sensitive information (PPSI). 1 If an IT system is compromised, the results could range from inconvenient to … against unauthorized use, access and loss, and there is an increased risk that officials could lose important data … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … actionable lead levels were still in service without a test showing they were now below the lead action level or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Comptroller DiNapoli Releases School Audits
… procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 409
… Purpose To provide an overview of Contract Pay and highlight the changes resulting from the Payroll … upgrade. Affected Employees Teachers in Pay Basis Code 21P Overview Contract Pay is the process used by the Payroll … To provide an overview of Contract Pay and highlight the changes resulting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… York State Police and District Attorney Callanan, Storrs is being brought to justice for his crimes.” Callanan said, … Comptroller’s Office and the New York State Police, he is being held accountable for his actions. This case serves … theft was discovered when a member of the fire department attempted to make a purchase with the department’s debit card …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentDiNapoli Releases April State Cash Report
… State tax collections totaled $7.1 billion in the first month of the new fiscal year, a decline of $1.1 billion or 13.1 … State tax collections totaled $71 billion in the first month of the new fiscal year a decline of $11 billion or 131 …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Operating and Appropriated transfers move monies originally deposited … authorization to do the transfer. Due to specific SFS and reporting requirements, these transactions: are always … General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST be completed in an online application; and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… of Contract Expenditures of Palladia, Inc. (Report 2020-S-5 ). About the Program The Office of Addiction Services and … compassion, and respect. In 2014, OASAS entered into a 5-year (July 1, 2014 through June 30, 2019) $45.6 million …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followOversight of Weights and Measures Programs
… Purpose To determine whether the Department of Agriculture and Markets (Department) adequately monitors and enforces weights and measures to ensure consumer confidence in products … To determine whether the Department of Agriculture and Markets adequately monitors and enforces weights and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsCompliance With Payment Card Industry Standards
… accounts are automatically replenished with the customer’s credit card on file. The Authority also accepts in-person credit card payments for E-ZPass tags at its administrative … unpaid tolls, accident reports, oversized truck permits, commercial accounts). All organizations that accept credit …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsInternal Control System Components
… January 1, 2013 through December 1, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… ORDA is also responsible for operating and maintaining Gore Mountain and Belleayre Mountain. ORDA published its … 11, 2013 through September 9, 2020, was issued on February 8, 2021. The audit objective was to determine whether ORDA …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-follow