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DiNapoli: MTA Financial Outlook in Precarious Balance
… against extreme weather and maximizing new sources of revenue are all challenges the MTA needs to address before … that could harm the regional economy with no easy solutions.” The MTA plans to close significant budget gaps … in 2025) predominantly through the use of $10.5 billion in one-shot federal assistance. Over that period, MTA spending …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli Examines Faltering LinkNYC Program
… was installing and maintaining the devices where they are most needed. It also did not take action to collect almost …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli Launches Audits on School Safety
… Stoneman Douglas High School in Parkland, Fla., left 17 dead and another 17 wounded. Field work is expected to begin …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyOversight of the STEM Incentive Program
… Incentive Program (Program) to ensure recipients are in compliance with the Program rules and regulations, and … Program provides a full tuition scholarship to State high school graduates who pursue a STEM degree and agree to work … must meet multiple eligibility requirements for the award, both before and after receiving it. Key eligibility …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programOpinion 93-12
… The opinion may no longer represent those views if, among other things, there have been subsequent court cases or … member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member … member has provided advance payment to school district. You ask whether a school district may authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12County of Oneida – County Clerk (2025M-110)
… were prepared to reconcile liabilities against available cash throughout the audit period. Had the Clerk done so, the … were overpaid to the Commissioner. As of March 31, 2025, cash exceeded known liabilities by $108,138. 1 The report …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110State Comptroller DiNapoli Releases Municipal Audits
… monitor, the bookkeeper. The supervisor appointed the town clerk as bookkeeper which is an incompatibility of office and … and records, as required. Town of Bainbridge – Justice Court Operations (Chenango County) The justices did not always ensure money due to the court was collected, deposited, recorded and reported in an …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State … agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesBest Practices – Information Technology Contingency Planning
… several steps entities can take to improve their chances of quickly recovering from an IT disruption. Assemble a Team … as well as those with appropriate technical knowledge of the organization’s IT systems and electronic data. It may … data that support the processes and services. In the event of an incident, personnel need to quickly recognize …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesCincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established adequate controls to ensure that financial activity was properly recorded and … Ensure that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … $420,000. Key Findings The Treasurer’s budget-to-actual reports did not include revenues or a complete … trail beginning with the initial point of cash collection to show the amounts the Treasurer received. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mHortonville Fire District – Financial Reporting (2014M-188)
… was to review the District’s controls over the recording and reporting of financial activity for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Delaware, located in Sullivan … not provide the Board with budget versus actual revenue and expenditure reports. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… Board provided adequate oversight of District operations to ensure financial activity was properly recorded and … Adequately monitored the Treasurer’s books and records to ensure the timely submission of required reports. … annually submits all financial records and reports to the Board for audit. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Pine City Fire District No. 1 – Board Oversight (2017M-166)
… of the State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services … employees use requisition forms and purchase orders prior to making purchases. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Division of Housing and Community Renewal Bulletin No. DH-29
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in Bargaining … dated 1/9/08 OSC Actions Dues (Code 224 ) and Agency Shop Fee (Code 230 ) deductions are based on an employee’s … responsibility to change the employee’s Dues or Agency Shop Fee when an employee changes the percentage of time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeBOCES Milk Bidding (2018-MS-2)
… whether Board of Cooperative Educational Services (BOCES) milk bidding practices foster competition. Key Findings Milk bidding practices used generally resulted in receiving … to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2