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Endwell Fire District – Controls Over Financial Operations (2013M-277)
… budget. Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … records are incomplete or missing and there is no way to accurately determine the Town’s financial condition. Given … over all aspects of the Town’s finances, there is no way to be sure that all funds have been accounted for and used …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Operational Advisory No. 8
… or more and do not negotiate those checks within one year of issuance will receive a State Check Outreach letter … letters have been sent annually for the preceding calendar year. Beginning February 2025, payees will receive the … requests to replace or cancel checks throughout the year rather than once a year. The new process will spread out …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachDiNapoli Releases Subway Ridership Dashboard
… subway ridership data that details where straphangers are, and are not, returning to the subway system, alongside … the ones who can least afford to lose service or pay more for it. This online tool gives riders, the MTA, elected … York state maintain affordable and reliable subway service for our immigrant community members, many of whom have no …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardComptroller DiNapoli Releases Municipal Audits
… ethics and a procurement policy, as required, but not an investment policy. The board did not complete an annual audit …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … town-wide general fund budget was $42,383,100 for the 2011 fiscal year and $43,865,900 for the 2012 fiscal year. Key … or fund. If estimates are used when preparing the annual budget, reconcile the estimates to the actual cost of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30State Comptroller DiNapoli Releases Municipal Audits
… , City of Jamestown and the Town of Warwarsing . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … for collection rates. The city collected $110,000 in revenues for 4,367 violations from January 2011 through …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2022
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2022-23 … budget, OSC would like to provide notice of the possible impact to paycheck distribution and release of direct deposit funds and advices in the event …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksState Comptroller DiNapoli Releases Municipal Audits
… Fire District and the Summitville Fire District . “In today’s fiscal climate, budget transparency and … record and account for court moneys accurately and in a timely manner. The board also did not audit the court’s … records and reports or ensure sufficient controls were in place to prevent or detect fraud or abuse. As a result, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Adult-Use Cannabis (AUC)
… The Marihuana Regulation and Taxation Act (MRTA) was signed … in New York State. MRTA also establishes rules for the collection and subsequent distribution of taxes collected … Cannabis For local governments with questions or comments about AUC, you can email OCM at: [email protected] …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucSelected Aspects of Travel Expenses
… covers the period January 1, 2011 through December 20, 2013. Background The Metropolitan Transportation Authority … covering travel and business expenses. In December 2013, MTA Bus issued its Travel and Business Expense … lodging rate for 12 of 15 rooms booked by a total of $3,962. Key Recommendations Revise the All Agency Travel …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesAddiction Support Services During Emergencies
… by leading a comprehensive system of addiction services for prevention, treatment, and recovery. OASAS operates 12 … To open and operate a new Program, providers must apply for and obtain OASAS certification. Programs may be certified to operate for a 6-month or 1-, 2-, or 3-year period before …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… report - pdf] We also released four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) [pdf] …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Agencies Bulletin No. 2229
… Pay Mid-Hudson. Affected Employees: Seasonal employees in Administrative Services Unit (BU02), Operational Services … Scientific, and Technical Services Unit (BU05) and in a seasonal position designated Management Confidential … of New York and PEF and implemented payment increases for M/C employees, provide for an increase to Seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… Train delays have increased as the subway system’s on-time performance has steadily … performance goal of at least 90 percent. Auditors examined what caused more than half of the almost 500,000 train delays … met with 12 of that workgroup’s 17 members and asked them about efforts to reduce delays, but none mentioned the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, … by an appointed five-member Board, was established in 1986 to promote economic development through financing, … managing and operating public water and sewer utilities in Rensselaer County and neighboring local governments. Key …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… of our audit was to review the District’s claim processing for the period July 1, 2014 through September 30, 2015. … The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has approximately 240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Whitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … and were adequately supported, audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) – New York … damage to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether the MTA tested/updated the plans and inspected and maintained …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditions