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Controls and Management of the Unemployment Insurance System (Follow-Up)
… Executive Order 202.8 directed the temporary closure of all non-essential businesses statewide to mitigate the spread …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followSelected Aspects of Safety and Security in Subway Facilities
… New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point intercoms, and … Chief Security and Safety Officer is mainly responsible for the policy aspect of safety and security across all MTA …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… Comptroller Thomas P. DiNapoli laid out the challenges and potential funding scenarios facing the Metropolitan … sources to fund the MTA’s substantial capital needs and emphasizes areas of capital work expected to receive … in its next capital program. “The choices that the MTA and the state make in the coming months will determine the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… the State Finance Law, for the pre-audit of certain State contracts. This section provides guidance to State agencies … Amendments Subject to OSC Review Timely Submittal of Contracts Submission and Retention of Bids/Proposals … Termination Provisions Uniform Statutory Provisions for Contracts Authorized Signatures Contract Signature Page …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… of Wilson (Town) officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not … Specifically, the Highway Superintendent (Superintendent) and Town Board (Board) did not provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… (Village) Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings The current and former Clerk-Treasurers did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… Key Findings Town officials did not ensure that all payroll payments were accurate, supported and authorized and … that: The Town Supervisor (Supervisor) approved payroll without having any information regarding the numbers … will help the Board and Town officials improve their payroll and leave accrual processes. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… New York State is subject to specific accounting and administrative requirements for the federal funds it receives and disburses. Many of these requirements are mandated by the … Single Audit Act of 1984 (Single Audit), as amended; and the Federal Cash Management Improvement Act of 1990 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsTown of Perth – Supervisor’s Records and Reports (2024M-149)
… Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records or provide adequate financial …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Contact the Division of Local Government and School Accountability
… - (518) 474-5404 Questions on audits, scheduled or in-progress, questions on auditing and accounting standards, … Regional Offices Technical Assistance is available at any of our Regional Offices [pdf] Binghamton …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Board (Board) to effectively monitor and manage the Town’s financial operations and condition. Key Findings The … did not audit the Supervisor’s records as required by New York State Town Law (Town Law) Section 123. The accounting …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Rutland – Water and Sewer Charges (2025M-30)
… complete report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30The Transportation and Warehousing Sector in New York City
… June 2022 PDF Version Highlights As of April 2022, the transportation and warehousing sector in the City has regained 82 percent of pandemic job losses, … Despite the COVID-19 pandemic, air transportation is the largest subsector, employing 26,550 workers in 2021 …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityCity of Middletown – Payroll and Leave Benefits (2024M-26)
… officials accurately paid employees’ salaries, wages and benefits and properly accrued leave benefits. Key Findings City … did not accurately pay employees’ salaries, wages and benefits, or properly accrue leave benefits. We reviewed …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) … consume water from, were not sampled or properly exempted by District officials during Cycle Two. This occurred because … extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
Determine whether Truxton Academy Charter School School officials accurately billed and collected tuition
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11) 30-Day Response
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11-response.pdfReport on the State Fiscal Year 2014-15 Enacted Budget Financial Plan and the Capital Program and Financing Plan, July 2014
New York State ended State Fiscal Year (SFY) 2013-14 in its strongest financial condition since the Great Recession.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2014-15.pdfComptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits
… the New York State and Local Employees Retirement System to his deceased brother, Martin Petschauer, between July 2008 … said State Comptroller DiNapoli. "My office will continue to thwart pension thieves and protect our New York State & … for the benefit of Petschauer; Schusteritsch was the sole trustee for his brother and had exclusive access to the bank …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-over