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Fare Evasion
… network, serving a population of 15.3 million people in the 5,000-square-mile area fanning out from New York City … pay their fare before boarding at ticket purchase machines located at SBS bus stops, except for one route in … the signage inside and outside the buses, ticket purchase machines, and in the subway stations. Implement sufficient …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionDiNapoli: Central New York Economy Slowly Improving
… The Central New York economy is starting to rebound from the Great Recession thanks to a wealth of … services industries are gaining strength. Moving forward, it will be vital for local economic development strategies to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingNon-Revenue Service Vehicles and On-Rail Equipment
… This audit covered the period from January 2018 to April 2022. Background The MTA is responsible for developing and … 2021. Additionally, 18 pieces of equipment had 768 service tickets; however, for six of the pieces, none of the service tickets were for PM. Further, only 178 of the 768 tickets …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentUnified Court System Bulletin No. UCS-307
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment of … SLED payment is not part of the basic annual salary, but it is considered pensionable earnings. Tax Information: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawComptroller DiNapoli Releases Municipal Audits
… properly collected, reported and remitted moneys received. Cash receipts of $892 were recorded but never deposited into … order to reduce the need for significant increases in the real property tax levy. West Hill Fire District No. 3 – … use the existing unassigned fund balance to reduce future real property tax levies. ### For access to state and local …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Village’s annual financial report with the Office of the State Comptroller in a timely manner. Implement compensating …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… in the financial software, preparing and making bank deposits and preparing bank reconciliations. Key Recommendations Ensure that a …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… and procedures over cash receipts from parking violations for the period June 1, 2015 through June 30, 2016. Background … seven-member Board of Trustees, which is responsible for overseeing financial activities, including those of the … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Opinion 2002-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Gingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2013, Gingerbread reported approximately $12.2 million in reimbursable costs for its SED programs. Key Findings For … fiscal years ended June 30, 2013, we identified $942,998 in reported costs that did not comply with Manual … be disallowed. These ineligible costs included $621,356 in personal service costs and $321,642 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualAlbany City School District – Separation Payments and Information Technology (2012M-251)
… of separation payments and information technology for the period July 1, 2011, to August 31, 2012. Background … seven elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are approximately $208 million, … District officials calculated the correct amount for separation payments provided to the employees leaving …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationSelected Aspects of Discretionary Spending
… provide low-cost capital and expert technical assistance for environmental projects in New York State. Its two major … costs that are appropriate and dollar thresholds for each. In addition, the policies should include the … necessary for such costs. Key Findings We sampled 152 payments totaling $69,038 and questioned 35 discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingState Agencies Bulletin No. 1949.1
… is superseded by Payroll Bulletin No. 1949.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a … work at specific OCFS facilities are affected. Background The Memorandum of Agreement (MOA) signed 09/30/2021 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainLongwood Public Library – Bank Account Management (2015M-309)
… June 30, 2015. Background Longwood Public Library, located in the Town of Brookhaven in Suffolk County, is a school district public library that … charter from the New York State Board of Regents in 1953 and serves the Longwood Central School District’s …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… State Comptroller Thomas P. DiNapoli today announced the introduction of a legislative proposal aimed at helping … The bill would provide reimbursement from the state to municipalities for costs incurred for hiring financial … time. They can then decide what program funding choices to make in advance, avoiding the need for unpredictable tax …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingState Comptroller DiNapoli Releases School District Audits
… School District – Information Technology (Onondaga County and Madison County) District officials did not adequately … information technology (IT) controls to ensure private and sensitive information was protected from unauthorized … and are in the process of being adjusted. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsOversight of Industrial Hemp
… Objective To determine whether the Department of Agriculture and … the United States, as both the stalk and seed can be used to produce a wide range of products, from clothing to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… from 2007 through 2022, according to a report by New York State Comptroller Thomas P. DiNapoli. New York’s decline in … there for their residents.” DiNapoli’s report shows the state’s full-time local government workforce outside New York … emergency relief programs, as well as the restoration of state aid cuts and a rebound in sales tax collections, helped …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007Cooperative Information Technology Services (2012MR-1)
… enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. Background … expenditures totaling $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services has resulted in cost savings …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1