Search

Division of Housing and Community Renewal No. DH-130

… at least “Satisfactory” or its equivalent on their last rating date; and • Did not receive a performance advance in … the next performance advance (see OSC Actions). Control-D Report Available Prior to Processing The following Control-D … on the 04/01/2022 Schedule) is entitled to the job rate credit for service in the lower grade. The increment code of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performance

Controls and Management of the Unemployment Insurance System (Follow-Up)

… of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance … and also increased the risk of improper payments and fraud, largely the result of identity theft. In February …

https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-follow

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies

Selected Aspects of Safety and Security in Subway Facilities

… In some instances, temporary solutions are put in place if a project is not started. For mitigation measures, the … Strategy. However, four of the 30 security projects we reviewed were delayed because there were no Small Business … September 1, 2019 through July 21, 2022 were delayed by as much as 2 years beyond the required time frame. Transit …

https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilities

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town of …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Village of Lake George – Records and Reports (2024M-82)

… was not properly reported in the Annual Financial Report (AFR). Without reliable accounting records and reports, the … Village Law, Section 4-408 or ensure the accuracy of the AFR filed with the Office of the State Comptroller (OSC). …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Village of Catskill – Accounting Records and Reports (2024M-66)

… at May 31, 2023 in the accounting records. Comply with New York State General Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

City of Rensselaer – Accounting Records and Reports (2023M-26)

… and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or clearly documented and discrepancies, … not explained. Independent audit reports were not issued in a timely manner and identified deficiencies in internal …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

DiNapoli Issues Report on Transparency of Village Fiscal Activities

… DiNapoli’s office released a report and series of audits today reviewing compliance by villages with financial … P DiNapolis office released a report and series of audits today reviewing compliance by villages with financial …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activities

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… adequate oversight of fuel, including procuring fuel in compliance with competitive bidding requirements and the … fuel, Town officials cannot ensure that almost $118,000 in fuel purchases during our audit period were used solely … As a result, certain taxpayers were charged for fuel in an inequitable manner. Recommendations The audit report …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

DiNapoli: Numbers of Homeless Population Doubled in New York

… Homelessness in New York state has grown sharply, more than doubling … The number of homeless children increased from 20,299 in 2022 to 50,773 in 2024. Almost one in three of New York’s homeless are …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-york

Biography of the New York State Comptroller Thomas P. DiNapoli

… Thomas P DiNapoli is the 54th Comptroller of the State of New York …

https://www.osc.ny.gov/about/comptroller-biography

XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures

… Area Payments Credit Card Reconciliation Purchasing Employee Expenses Receiving Evidence and Record Retention …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-process

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… records were maintained accurately. We determined that: The Town Supervisor (Supervisor) approved payroll without having any information regarding the numbers of hours that employees worked, the leave time that they used, or their leave accrual …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Oversight of Juvenile Detention Facilities (Outside New York City)

… oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State … entities that provide supervision and care to the youth in their custody who are awaiting adjudication or disposition … facilities to provide assurance they are operated in good condition, meet certain environmental and safety …

https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-city

Town of Perth – Supervisor’s Records and Reports (2024M-149)

… or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was … the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly … financial reports. Provide the Board with his records for audit, as required by New York State Town Law Section …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149