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DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… City & State published an op-ed from New York State Comptroller Thomas P. DiNapoli on Saturday (10/12) on …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. Determine whether the Board and Supervisor provided ad
https://www.osc.ny.gov/files/local-government/audits/pdf/geddes-2019-56.pdfPatient Safety Center Activities and Handling of Revenues
… for monitoring compliance with applicable federal and State laws and regulations and, through its Bureau of … imposed for their misconduct. Notably, while the enacted State budget has provided the Department with an … for by the General Fund – the major operating fund of the State – and federal funding. Key Recommendations Develop …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Monroe County District Attorney Sandra Doorley and New York State Police Superintendent Steven G. James announced the …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsAccounts Payable Advisory No. 31
… Business Units are advised that any transactions posted in SFS since April 1, 2013 involving commodity and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… City officials could not provide reasonable explanations for their lack of corrective action. Scio Central School … village finances. The treasurer did not: properly account for fund balance within each village fund or establish capital projects funds to separately account for the financial activity of projects undertaken; …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Mount Morris – Justice Court (2013M-152)
… Purpose of Audit The purpose of our audit was to examine the Court’s … 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, … of Mount Morris operates its Court with one elected Justice and a court clerk. The Village is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Arlington Central School District – Network User Accounts (2021M-110)
… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control … we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110IX.12.G Check Clearance Patterns – IX. Federal Grants
… bank account each day after the state makes a disbursement of federal funds. That is, the clearance pattern reflects how … states to develop check clearance patterns for the purpose of: Timing the drawdown of selected federal programs, as with Medicaid beneficiary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsState Agencies Bulletin No. 1497
… regardless of current bargaining unit Background Due to no contract in place as of January 1, 2016, employees … result of the recent ratification of the one (1) year PEF contract, certain PEF represented employees are now eligible … of the 2016 plan year. Current DCAA business rules state that the Employer Contribution is based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $124.4 million such as appropriated fund balance, one-time state funding, one-time federal funding and sale of property …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsMedgar Evers College – Controls Over Bank Accounts
… of January 1, 2013 through March 4, 2015. Background CUNY is the largest urban university in the United States, … students. MEC has approximately 6,700 students and is located in Brooklyn, New York. CUNY reported 567 bank … were used to furnish the President’s residence, which is owned by CUNY. To pay for these purchases, tax levy funds …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsWyoming County Court and Trust Funds - (2020-C&T-2)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyoming-2020-ct-2.pdfChautauqua County – Court and Trust (2020-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-2020-ct-1.pdfAccounting for Opioid Settlement Funds
Office of the New York State Comptroller, Account Notices and Bulletins, Accounting for Payment Opioid Settlement Funds
https://www.osc.ny.gov/files/local-government/resources/pdf/accounting-for-opioid-settlement-funds.pdfDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… the fines collected went to the account. DOH’s use of PSC funds was also restricted due to Division of Budget cash …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Purpose of Audit The purpose of our audit was to determine whether … adequately safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 … is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… The purpose of our audit was to determine whether the County accurately distributed sales tax to municipalities and … 1, 2016 through January 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 … and remit the balances due to the State and County. … Herkimer County Sales Tax Distributions and Bank …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is governed by an elected five-member Board of Trustees. … and accountabilities monthly and investigate and resolve why the Justice’s cash exceeds known liabilities. Maintain a …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Operational Advisory No. 3
… the transaction must be re-budget checked and be in a valid budget status prior to submittal to OSC. Changing … budget check to ensure that the transaction is still in a valid budget status (value of “V”). If the budget status is … in the transaction processing without the intended change being applied to the commitment control ledgers and will not …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminder