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Implementation of the Dignity for All Students Act (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Implementation of the Dignity … for All Students Act (DASA) seeks to provide students in New York with a safe and supportive environment free from … included curriculum and annual reporting requirements in 12 bias-related categories (e.g., race, sexual …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followTown of Broome – Purchasing and Justice Court (2014M-255)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing practices … January 1, 2013 through March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Bolivar – Community Development Block Grant (2013M-353)
… or implement procedures to track CDBG funding and document how the grants were spent and that the intended objectives …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Controls and Management of the Unemployment Insurance System (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Controls and Management of the … Program One of the Department of Labor’s (DOL) key tasks in assisting the unemployed is administering the State’s … who become unemployed through no fault of their own. In March 2020, Executive Order 202.8 directed the temporary …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followSelected Aspects of Safety and Security in Subway Facilities
… Chief Security and Safety Officer is mainly responsible for the policy aspect of safety and security across all MTA … and homelessness. MTA’s Office of Security is responsible for protecting all MTA agencies, including Transit, with its … (formerly MTA Capital Construction) is responsible for implementing projects, such as those identified through …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board with records for …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… (COA) is the foundation of the Statewide Financial System (SFS). It provides each business unit, department, fund, … The development and implementation of the COA for the SFS allows the State to realize significant benefits: … operations; and generates savings by streamlining agency administrative practices. Enhances Controls – Improves …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … action. Appendix B includes our comment on an issue raised in the response. … Determine whether the Village of Riverside …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Rensselaer – Accounting Records and Reports (2023M-26)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Town of Albion – Supervisor’s Records and Reports (2024M-111)
… complete report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) … records and provided reliable financial reports to the Town Board (Board). Key Findings The Supervisor did not follow basic accounting practices by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111DiNapoli Issues Report on Transparency of Village Fiscal Activities
… By law, a village’s chief fiscal officer (CFO) is required to file an annual financial report (AFR) with the State … a good job of giving the public a transparent look at how they are spending taxpayer money,” DiNapoli said. “Those …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli: Numbers of Homeless Population Doubled in New York
… affordability crisis, and more families are running out of options and ending up on the street or in shelters,” … just a New York City problem, it is impacting communities all over the state. New York needs to examine how it’s using … the number of permanent supportive housing units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkBiography 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-biographyXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… Weaknesses” or “Unsatisfactory.” Agencies hosted by the Business Services Center (BSC) or another entity are required … audit, the agency should perform a risk assessment of its business processes and select another area for audit. Audit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processDivision of Housing and Community Renewal No. DH-130
… employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… Signature Contracting Procedures for the Fiscal Year End Contracts with Nonprofit Organizations As a rule, … System, including instructions for enrollment, see XI.16 Vendor Responsibility . EDSS provides authorized agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVillage of Catskill – Accounting Records and Reports (2024M-66)
… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… Clerk-Treasurers did not maintain complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) lacked the financial … Properly record financial activity totaling $10.5 million that related to the processing of bank transfers, payroll, …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136