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Access-A-Ride Accident Claims
… vehicles leased from Transit as well as through several "black car" livery services and taxi companies. Transit has … calendar year 2008 to calendar year 2012. Carriers and black car services are required to immediately notify the … company, First Mutual Transportation Assurance Company. Black car and taxi companies are required to maintain …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Alexandria – Redwood Water and Sewer District Charges … ordinances did not conform to applicable state law. Town of Alexandria – Water and Sewer District Financial Condition … fund balance decreased 68 percent from $9.9 million to $3.2 million, leaving an unassigned general fund deficit of …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… Comptroller Thomas P. DiNapoli announced today that he has appointed Nelson Sheingold as Counsel to the Comptroller, to take effect in early March. He will … State Comptroller Thomas P DiNapoli announced today that he has appointed Nelson Sheingold as Counsel to the Comptroller …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerReview of Travel Card Expenses
… Director of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and regulations. Background According to the New York State travel rules and regulations, the State will only reimburse actual, …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was … responsible for public transportation in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … appointed by the Village Board. Operating expenses for the 2013-14 fiscal year totaled approximately $2.36 … commingled bank accounts and accounting records for the three entities. The Agency inappropriately gifted …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Wayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Lebanon – Justice Court (2013M-247)
… January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of … Town of Lebanon Justice Court 2013M247 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of New Baltimore – Procurement Practices (2013M-203)
… The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. The Town is … by an elected Town Board comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s … purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Minetto – Financial Condition (2013M-284)
… located in Oswego County, is approximately 6 square miles, and serves approximately 1,660 residents. The Town Board, … in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board … a result, the financial condition of the general, highway and lighting district funds has diminished in recent years, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Alden Central School District – Fuel Management (2024M-90)
… did not properly manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business … adequate oversight of fuel management including: verifying the quantity of fuel purchased and unit price charged, … Crittenden Volunteer Fire Company (Fire Company) have keys to access the District’s fuel tanks, potentially allowing …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… files the District’s AUD with OSC within 60 days after the close of the fiscal year, and provide for an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Opinion 92-31
… 877; Stern v Kramarsky , 84 Misc 2d 447, 375 NYS2d 235; cf . People v Ohrenstein , 77 NY2d 38, 563 NYS2d 744). … No. 83-204, p 263; see also Public Officers Law, §87[3]; cf . Town Law, §116[13]). We have also expressed the opinion, … municipal property (1982 Opns St Comp No. 82-133, p 167; cf . 1980 Opns St Comp No. 80-671, unreported; General …
https://www.osc.ny.gov/legal-opinions/opinion-92-31State Agencies Bulletin No. 2354
… the Memorandum of Agreement dated 03/08/2025 between the State of New York and the New York State Correctional Officers and Police Benevolent … OWD payment should not span more than a single weekend. Retirement Information: Monies paid using Earnings Code OWD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesState Agencies Bulletin No. 421
… to LOC OSC has added edit minimums and maximums to the system for Additional Pay earnings to aid in data entry and … Pay other Amount) to these same employees with the employee's assigned location pay amount. The earnings will … Administration. NOTE: After this change is made, if the employee is Terminated, Retired, or put on a Leave with No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payOversight of the Early Intervention Program’s State Fiscal Agent
… oversight of State Fiscal Agent contracts to ensure contractor compliance with contract deliverables, including … oversight of State Fiscal Agent contracts to ensure contractor compliance with contract deliver …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentSelected Wage Investigation Procedures (Follow-Up)
… Objective To determine the implementation status of the four recommendations included in our initial audit … Labor’s (DOL) Division of Labor Standards (Division) seeks to vigorously enforce State Labor Laws (Laws), such as those … To determine the implementation status of the four …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followOperational Advisory No. 10
… real-time basis that is better aligned with the timing of payroll charges. The following section has been added to … (SLMS) to support agencies during the implementation of the FBIC Automation project. The training course, FBIC … information on how to understand and manage the results of the FBIC process including new queries to assist agencies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationCity of Olean – Budget Review (B18-1-1)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the City took appropriate action on our … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1DiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state services like Medicaid and school aid and includes new … to spur the creation of much needed housing, but the state’s financial outlook includes several risks, according …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budget