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Internal Controls Over Selected Financial Operations
… the State’s military forces, which are composed of the New York Army National Guard, New York Air National Guard, … National Guard Bureau (NGB) allows DMNA to be reimbursed by NGB for expenses it incurs in operations and training of the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsVillage 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 … oversight controls. The policy does not define how many credit card accounts may be established, limit the number of credit cards to be issued, address to whom the cards may be …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Security Over Critical Systems (Follow-Up)
… regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followXIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… While Business Units should encourage employees to apply for the State Travel Card, the program is voluntary. … While Business Units should encourage employees to apply for the State Travel Card the program is voluntary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardDiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… Brooklyn District Attorney Eric Gonzalez announced today. "George Thomas posed as his co-workers to steal thousands in … We will now seek to hold the defendant accountable." George Thomas, 33, of Queens faces seven counts each of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… [email protected] . Guide to Financial Operations REV. 10/12/2022 …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… Credit card purchases lacked supporting documentation to validate they were for business purposes. Fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Walworth-Seely Public Library – Board Oversight (2014M-260)
… by the Town Board. Expenditures for the 2014 fiscal year totaled $229,392. Key Findings The Board gave the …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… 1, 2013 through September 30, 2014. Background The Lake View Fire District is a district corporation of the State, … Lake View Fire District Internal Controls Over Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342College of Optometry – Selected Employee Travel Expenses
… the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental costs …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… Dover , Village of Ellicottville , Genesee County Soil and Water Conservation District , Village of Malverne , Village … five purchases totaling $75,334. Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements … T of Dover V of Ellicottville Genesee Co Soil and Water Conservation Dist V of Malverne V of Pelham Rochester …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Area #1 – IT Policy – Information Technology Governance
… notification be given to certain individuals when there is a breach of the security of the system as it relates to … online banking activities. The policy should identify what online banking activities are allowed; who is authorized … often such reviews and reconciliations should occur, and what procedures should be followed when responding to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in … was used to pay expenditures directly from the general fund checking account. The Treasurer has not filed an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… governments soon, according to a budget analysis released today by State Comptroller Thomas P. DiNapoli. “The city’s … of more than $2.1 billion annually from FY 2022 through FY 2024, mostly from the inclusion of recurring labor savings … expansion that added 920,500 jobs, New York City lost 944,100 jobs in March and April 2020. While the city has added …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefCoeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Objective Determine whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) … Determine whether Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card purchases for the period … forms. Key Recommendations File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel … period. Coordinate with the District’s current fuel vendor to remove federal, State and local sales and use taxes on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Cincinnatus Fire District – Financial Controls (2014M-49)
… The Board did not adopt an investment policy or credit card use policy. The Treasurer filed annual financial reports … Recommendations Adopt an investment policy and a credit card use policy. Ensure that the annual financial reports are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Inlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Opinion 92-14
… discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded … deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief … the case of a discharge pursuant to subdivision (2), the situation is less clear. There are no statutes or regulations …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Brighton Fire District No. 5 – Credit Card and Travel … at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-audits