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Division of Housing and Community Renewal No. DH-130
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2024 DC 37 Rent Regulation Services Unit (RRSU) Performance … Advances will be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceControls and Management of the Unemployment Insurance System (Follow-Up)
… key tasks in assisting the unemployed is administering the State’s Unemployment Insurance (UI) program. The UI program … that the estimated fraud and improper payment rates for New York’s UI program have fallen since the height of the …
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
… When an alarm is triggered, the Security Command Center (SCC) has a defined process to adjudicate why the alarm was … were “False Alarm – Authorized Employee.” According to SCC officials, this occurs when employees do not use their access card when entering a subway tunnel. The SCC has instructed employees to always use their access card. …
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)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the … agencies must enter a clear and concise description in the NYS Contract Description field for each transaction, … designated for use with contract transactions. For a list of contract and purchase order Business Units / …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewV.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-policiesCity 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-26Village of Catskill – Accounting Records and Reports (2024M-66)
… – pdf] Audit Objective Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained complete and … to the Village Board (Board).As a result, the transparency of the Village’s financial operations was reduced, and the … required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did not …
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-82Town of Albion – Supervisor’s Records and Reports (2024M-111)
… the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and … accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make informed financial … record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107DiNapoli Issues Report on Transparency of Village Fiscal Activities
… Comptroller Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages … By law, a village’s chief fiscal officer (CFO) is required to file an annual financial report (AFR) with the State … exist. Financial transparency is a cornerstone of good governance, promoting accountability and reducing …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesBiography 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-biographyOversight of Juvenile Detention Facilities (Outside New York City)
… by 54 employees at these types of facilities, was first aid and cardiopulmonary resuscitation (CPR) training. …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityCity of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … potential overpayments totaling $191,253. As a result, the City paid employees for time they did not work or accrue. … (CBAs). Key Recommendations Ensure employees worked the hours that they were scheduled to work and were paid for …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Livonia Central School District – Conflict of Interest (2024M-89)
… Audit Objective Determine whether any Livonia Central School District (District) officials had interests in … when an official has an interest in a contract with the school district which they have a power or duty to negotiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… report – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … and Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with … initiated corrective action. … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131DiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling … just a New York City problem, it is impacting communities all over the state. New York needs to examine how it’s using … who were homeless were disproportionately Hispanic or Black, and 10% suffered from severe mental illness or chronic …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… of the New York Codes, Rules and Regulations requires the head of an agency (e.g., Commissioner, Chancellor, Executive … to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal … by user. Information about queries can be found in SFS Coach. Agencies that bulkload vouchers and expense reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… with bank balances for 27 of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136