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State Comptroller DiNapoli Releases Municipal Audits
… County) The board reviews and approves the abstracts without auditing the individual claims. While villages are … were paid $178,027 and 25 vendors were paid $353,418 without seeking competition. The board did not properly authorize credit card purchases. In addition, the board did not establish an …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… for education, health and wellness, transportation and housing, among other expenses. Users can access funds in …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… Board of Cooperative Educational Services (BOCES) purchase card charges were properly approved, adequately supported and … valid purposes. Key Finding While the 198 BOCES purchase card charges we reviewed were adequately supported and for … Board of Cooperative Educational Services BOCES purchase card charges were properly approved adequately supported and …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Schedule of Card Fees
List of all fees for New York State Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/fee-schedule.pdfGloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment. Credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not adequately supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Compliance With Payment Card Industry Standards (Follow-Up)
… in our initial audit report, Compliance With Payment Card Industry Standards ( 2016-S-31 ). Background Our initial … Transportation Authority (Authority) complied with payment card industry security standards. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followInternal Controls Over Selected Financial Operations
… areas of revenues, payroll, procurement and procurement card expenditures, asset management, and travel expenses to … current and one former – SLA did not reconcile six travel card charges totaling $708 for the purchase of train … accurate receipt of information about outstanding travel card charges. Take appropriate follow-up action on …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsSecurity Over Critical Systems
… must adhere to the Office of Information Technology Services’ (ITS) policies, including ITS’ Information Security … in the Department of Environmental Conservation or Federal Energy Regulatory Commission regulations. The District must … credit card payments for access permits to use of the land surrounding the Great Sacandaga Lake. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… may be permissible]. This section also recognizes the NET-Card, an administrative change brought about by the … how the payment is made – it may be by State-issued travel card, procurement card, voucher, petty cash, or any other approved method. As …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netXIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… should encourage employees to apply for the State Travel Card, the program is voluntary. For those employees that do not wish to participate in the Travel Card program, Business Units must provide alternate means of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… prior to over-expending budget lines. While the credit card policy includes documentation requirements and addresses … controls. The policy does not define how many credit card accounts may be established, limit the number of credit … Village funds. Consider revising the Village’s credit card policy to include identification of those individuals …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Internal Controls Over Selected Financial Operations
… in DMNA’s controls over accounting for employee credit card purchases, including no review of purchases made by … and lack of follow-up on unsubmitted support for credit card purchases that were made up to two years prior. Key … Implement methods to better monitor employee credit card purchases that include appropriate and timely follow-up …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsSecurity Over Critical Systems (Follow-Up)
… the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of streams or rivers … HRBRRD must adhere to the Office of Information Technology Services’ (ITS) policies, including ITS’ Information Security … Commission regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followComptroller DiNapoli Releases Municipal Audits
… operations. The treasurer performed online transactions without board oversight and bypassed established internal … controls over cash disbursements. In addition, credit card charges were not itemized and receipts were not provided … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… must ensure the information entered into the Credit Card Supplier’s system is accurate and relevant. This … please contact the Bureau of State Expenditures’ Credit Card Team at [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… financial activity was properly recorded and reported, and money was safeguarded. Key Findings Credit card purchases … reports, and require timely deposits of fundraising money. The Board should ensure an adequate audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Opinion 92-14
… in order for the chief fiscal officer of a county to pay out money which was deposited for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Selected Employee Travel Expenses
… one City University of New York (CUNY) employee's travel card totaling $125,410. We found that this employee was the … accounts are replenished using the Fleet Manager's travel card. Out of the total $125,410 charged to the Fleet Manager's travel card for the three-year audit period, $114,351 was expended …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesCompliance With Payment Card Industry Standards
… of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System … against electronic security breaches and theft of payment card data. Entities that do not comply with PCI DSS may be …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/compliance-payment-card-industry-standardsLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… the Secretary instead of the Director as required. Credit card claims were not always supported with adequate … all District purchases. Ensure that original credit card receipts and statements are attached to the claims. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342