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Amusement Park and Fair Ride Safety
… Department of Labor (Department) is adequately monitoring and enforcing safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , the … for inspecting rides at amusement parks, fairs, and other venues operating outside New York City. Structures …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… administers the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, “Acts”) pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that the operators of … included in our initial audit report Allocation Billing and Collection of Expenses of Administering the Motor Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… a supplemental benefit to Supplemental Security Income (SSI) recipients and other qualifying New York State …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… Regional Transportation Authority (RGRTA) was complying with requirements to maintain its systems at vendor-supported … keep systems up to date. Generally, RGRTA officials agreed with our recommendations and indicated they will take actions … Regional Transportation Authority was complying with requirements to maintain its systems at vendorsupported …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsControls Over Unclaimed Bottle Deposits (Follow-Up)
… Purpose To determine the extent of implementation of the five … “Bottle Bill.” The Act requires every deposit initiator to collect a 5 cent deposit from consumers on containers of … Consumers may then return their empty beverage containers to a dealer or redemption center to get their deposit back. …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followTown of Alden – Town Supervisor (2024M-105)
… adhere to basic internal controls that are designed to help ensure funds are safeguarded and accounted for. Because … with an accounting firm to audit the Supervisor’s records, help reconcile the bank accounts and correct accounting … The audit report includes seven recommendations to help the Supervisor address the deficiencies in the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Livonia Central School District – Conflict of Interest (2024M-89)
… and staff of products and services provided by vendors that were recruited by, and partnered with, a company … owned. District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a … Village of Greenwich Justice Court Operations 2014M023 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Community College Safety Reporting (2015-MS-2)
… was to assess community colleges’ compliance with safety reporting requirements established under the Clery Act for … and procedure statements or meeting all of the required reporting requirements. Each of the colleges had inaccurately … Include all required policy and procedure statements and reporting requirements in the college’s ASR to comply with …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Length of Service Award Programs (2014-MS-1)
… and municipalities were awarding Length of Service Award Program (LOSAP) service credits to volunteer … performing each activity. Volunteers earning 50 service award points annually must be credited with one year of LOSAP … Length of Service Award Programs 2014MS1 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Accounts Payable Advisory No. 3
… York State (e.g., entities such as Time Warner Cable and Verizon) have experienced difficulty receiving payments and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Saratoga Springs City School District – Procurement (Saratoga County) District officials did not always procure …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal Audits
… also adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes than …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsSecurity Over Critical Systems
… Objective To determine whether the security over Erie County Medical Center Corporation’s … respecting everyone’s right to confidentiality. ECMCC’s IT Security Architecture emphasizes key principles such as the … and separation of duties. Additionally, the IT security framework covers essential aspects like physical …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsDiNapoli Estimates LIRR Strike Could Cost Up to $61 Million Daily in Lost Economic Activity
… Thomas P. DiNapoli today estimated the potential Long Island Rail Road (LIRR) strike could cause up to $61 million … every day, traveling between Long Island and New York City, and within Long Island for work and other activities, …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-estimates-lirr-strike-could-cost-61-million-daily-lost-economic-activityDiNapoli: Local Sales Tax Collections Total $6.1 Billion, Up 5.1% in First Quarter
… tax collections totaled $6.1 billion in the first quarter (January-March) of 2026, an increase of 5.1% ($295 million) compared to the same … Falls and Mount Vernon saw decreases in collections at -16.1%, -7.2% and -4.6%, respectively. Report First Quarter …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-local-sales-tax-collections-total-%2461-billion-up-51-percent-in-first-quarterRetirement and Savings Plans Overview – Payroll Manual
… by a formula using your salary history, age, and years of service, offering predictable income as the employer bears … bears the investment risk, and receives the final account balance, making it different from a pension (defined benefit) … income. Available Defined Contribution Plans: SUNY Optional Retirement Plan CUNY Optional Retirement Plan …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/retirement-and-savings-plans-overviewFind Accounting Policies and Operational Guidance
… Advisories Travel Advisories Vendor File Advisories New GASB Standards Agency Financial Reporting Package … Lapsing Resources M/WBE State Audit Review Session New York State Fund Classification Manual Originating Agency …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceDiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker
… City residents. I look forward to working with Mayor Bill de Blasio, Speaker Mark-Viverito and all of the newly …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speaker