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DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
The states Thruway Authority Thruway generally bills drivers accurately for tolls according to an audit by New York State Comptroller Thomas P DiNapoli The audit identified some exceptions and recommended better monitoring and corrective actions
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsSubway Wait Assessment
… Purpose To determine whether New York City Transit (Transit) provides passengers service on all of its lines that … service, physical structure, and other factors; and where Transit fails to meet the wait assessment, whether it … To determine whether New York City Transit provides passengers service on all of its lines that …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and … To determine if the Office of Temporary and Disability Assistance and the Department of Health are adequately ensuring that hotels and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyState Agencies Bulletin No. 2386.1
… processing the 2025 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees: Employees in the following … Federation (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in … Dates: The 2025 CSEA and PEF Over40 Comp Time II Cash Out should be processed in the following pay periods: Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Capital – 2022 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalCity of Yonkers – Budget Review (B6-15-16)
… our budget review was to identify issues which impact the City of Yonkers' financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for fiscal …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Sullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify … general fund balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to … capital plan in their adopted budget. However, they do not utilize a multi-year financial plan for estimating …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… and enforcement of parking ticket fines. The Village does not participate in the New York State Department of … of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is not …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Rensselaerville – Financial Operations (2012M-168)
… Town’s AUD with OSC and the Clerk within 60 days after the close of the fiscal year, or 120 days after the close the fiscal year if an extension is granted. Perform … including who has the ability to perform transfers and what accounts can be accessed through online banking …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168State Comptroller DiNapoli Releases School Audits
… it's critical that schools make every dollar count, DiNapoli said. By auditing school district and charter … appropriate school purposes, when officials do not seek competition when procuring goods and services, they lack …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… an inventory of fixed assets and other equipment and property with a value of more than $1,000. District … this function. Without an accurate and up-to-date asset list, officials cannot be sure that district assets are …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… at 10 campuses controlling about 84 percent of these funds. DiNapoli's auditors found 10 of the 30 foundations …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightManagement and Maintenance of Non-Revenue Service Vehicles
… while MTA Bus provides bus services. As of October 6, 2020, Transit and MTA Bus had 1,950 non-revenue service … of which starts from the in-service date, to ensure the vehicle is in good working order. Annual Service Operations … intervals (3,500, 6,000, or 7,500, depending on the vehicle class) or 6 months, whichever comes first. The ASOs …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesOpinion 90-10
… or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees) TOWN … Whether a town highway superintendent may remove trees posing a danger to …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Improper Payments Related to the Center of Excellence for Cancer Program (2024-S-7)
To determine whether sufficient controls are in place to prevent multiple payments for the same services related to the Center of Excellence for Cancer Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s7.pdfFederal funds to New York City: Child Care and Development Block Grant
The Child Care and Development Block Grant (CCDBG) (Assistance Listing Number 93.575) is the primary federal program that provides child care assistance to low-income working families.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-child-care-and-development-block-grant.pdfMedicaid Program: Managed Care Payments to Unenrolled Providers (2021-S-6) 180-Day Response
To determine whether Medicaid managed care organizations violated federal and State regulations by making payments to unenrolled providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21s6-response.pdfRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2023-S-4)
To determine whether the Metropolitan Transportation Authority—Bridges & Tunnels, MTA Bus Company, and New York City Transit-Department of Buses—identified the potential damage to its transportation systems and developed plans to mitigate the effect of extreme weather conditions and flooding ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s4.pdfAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdf