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Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)

… Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation policy for New York City, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties for the benefit of the people of the State of New York. …

https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-follow

State Agencies Bulletin No. 1852

… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-provided

Southwestern Central School District – Claims Processing (2016M-356)

… School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which … we reviewed were adequately supported, properly authorized and for valid District purposes. Key Recommendations There …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356

Putnam County – Probation Department Collection of Revenue (2014M-5)

… of Audit The purpose of our audit was to examine the Probation Department’s revenue collection process for the … comprises nine elected legislators. The County’s Probation Department is under the supervision of the Legislature and the New York State Division of Probation and Correctional Alternatives. Key Finding We found …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5

Complaint Processing

… Objective To determine if the New York City Civilian Complaint Review … sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other … To determine if the New York City Civilian Complaint Review …

https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processing

DiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy

… to get enough food at some point during 2020 through 2022 because they lacked money or other resources, according … first time in over a decade to 11.2% during 2020 through 2022. “As the COVID pandemic ended, so did many of the … through 2023. Rates rose in 2021 and remained elevated in 2022 and 2023. Households with children experienced the …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economy

Potsdam Central School District – Payroll (2016M-161)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161

DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES

… Steven Nigrelli announced that Oswego County adult literacy teacher William Fisher was charged with falsifying … Steven Nigrelli announced that Oswego County adult literacy teacher William Fisher was charged with falsifying …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-boces

Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program

… Objectives To determine whether Local Program Administrators (LPAs) were … properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program in … To determine whether Local Program Administrators were …

https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairs

Hudson City School District – Audit Follow-Up (2010M-142-F)

… Purpose of Review The purpose of our review was to assess the District’s progress, as of July 31, 2013, in implementing our recommendations in the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-f

New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade

The COVID-19 pandemic had devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced almost 2 million job losses in 2020. Yet for many, economic hardships existed long before this time.

https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-poverty-trends.pdf

Local Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending

New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.

https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdf

Dual Employment

… facilities, DOCCS sometimes allows employees to work full-time at one facility and then work additional time at another … them to work various percentages of their full-time or part-time employment among multiple facilities. Employees may also work …

https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2

Dual Employment

… State or New York City agency, 28 of whom we selected for further review based on several risk factors. Follow-up … time and attendance rules, resulting in payroll payments for time not worked. Each case showed a pattern of routine, … as $40,000. Since these employees all held second jobs for many years, it is possible that costs associated with …

https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1

Oversight of Mitchell-Lama Application Fees

… cooperative developments with approximately 46,500 total apartments. Each development is governed by a Board of … by the development or HPD. Generally, as vacancies occur, apartments should be offered and awarded to applicants based … applicants. However, few of these applicants are obtaining apartments. HPD has not established criteria as to the number …

https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-fees

State Comptroller DiNapoli Releases School Audits

… Thomas P. DiNapoli today announced his office completed audits of the Garden City Union Free School District , … Thomas P DiNapoli today announced his office completed audits of the Garden City Union Free School District Gowanda …

https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0

State Comptroller DiNapoli Releases School Audits

… Thomas P. DiNapoli today announced his office completed audits of Allegany-Limestone Central School District , … Thomas P DiNapoli today announced his office completed audits of AlleganyLimestone Central School District Cassadaga …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits

Penn Yan Central School District – Separation Payments (2015M-258)

… examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. … Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County and Pulteney in Steuben … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258