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Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… and fines and fees collected were appropriately accounted for. The audit covered the period January 1, 2013 to December … by State legislation in July 1985 to provide a forum for processing and adjudicating summonses for violations of NYC Transit (Transit) rules governing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… and whether all disbursements were properly supported and for legitimate ECA purposes. Key Findings The Board did not … as required. The Central Treasurer recorded receipts for three clubs totaling $37,911. However, none of these … how much was collected or that receipts were accounted for. We reviewed 28 deposits totaling $31,521 and found four …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mMandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory … Most PFRS Tier 6 members covered under RSSL Article 22. For information about how much your NYSLRS employees …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsState Comptroller Dinapoli Releases Municipal Audit
… operations and the Justice Court did not properly account for court funds. Auditors found 22 claims totaling $132,819 … the clerk-treasurer’s or court’s records and reports. For the court, 70 tickets could not be accounted for, duplicate receipts were not always issued and bank …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditDiNapoli: Bedford-Stuyvesant is on the Rise
… Council's Committee on Small Business, I am very grateful for the Comptroller's economic report on Bed Stuy," said … in this snapshot shows that our long-term vision for a prosperous Bedford Stuyvesant is coming to fruition. It … all its residents and excited by the promise of our vision for a vibrant, thriving Bedford-Stuyvesant." …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseParishville-Hopkinton Central School District – Financial Management (2017M-72)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mTown of Freedom – Financial Management (2021M-191)
… report - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and … during the past three years to approximately $735,000 as of December 31, 2020, or 69 percent of the 2021 fund …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Village of Pittsford – Board Oversight (2017M-51)
… Board’s oversight of the Village’s financial operations for the period June 1, 2015 through November 16, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.3 … million. Key Findings Village officials developed budgets for the general fund that had insufficient appropriations and …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Port Byron Central School District – Financial Condition (2014M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through October 22, 2013. … with approximately 1,000 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Masonville Fire District – Financial Activities (2020M-165)
… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Services (DHSES), which is the primary agency responsible for overseeing the state’s transition to NG911, is years … and multiple state and local government agencies. For counties throughout the state to successfully begin the … operability is dependent on counties’ readiness for NG911. Twenty-two of the 36 counties (61%) that responded …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911State Comptroller Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and … competition for two of five professional service providers who were paid a total of $37,637. In addition, officials made … soliciting competition. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsOversight of School Fire Safety Compliance
… Our audit did not include a review of compliance issues for schools operating within New York City. The audit covered … May 18, 2016. Background The Department is responsible for overseeing school fire safety and for ensuring schools comply with fire safety provisions …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceOpinion 98-10
… a village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets … letter concerning a contract between a town and a village for the repair and maintenance of village streets. You ask … the village to generate revenue to reimburse the town for the cost of these contractual services. Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… and commuter rail services. TBTA’s total operating revenue for 2016 was approximately $1.9 billion. In November 2012, … an efficient way to collect tolls, provide seamless travel for drivers, and benefit the environment. While the toll … booths remained, there were no Bridge and Tunnel Officers for toll collection or other services. Under AET, as the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… “New York City’s budget outlook continues to improve, and it can use this opportunity to build reserves and take other actions to address future uncertainty. Despite challenges, the city’s economy continues to grow and deliver better than expected tax revenue, supporting …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateAccounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfPost Retirement Reporting Page How-To Guide
This guide shows you (as an employer contact with the Employer Reporting Submitter, Employer Reporting Uploader, Payroll or Personnel security role) how to report retirees using the Post Retirement Reporting Page in Retirement Online.
https://www.osc.ny.gov/files/retirement/employers/pdf/post-retirement-reporting-page-how-to-guide.pdfSomers Central School District – User Accounts and Software Updates (2021M-153)
Determine whether Somers Central School District (District) officials established adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/somers-2021-153.pdf