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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … have been issued. Homes and Community Renewal – Division of Housing and Community Renewal – Physical and Financial … Developments Located Outside New York City (2022-S-46) The Mitchell-Lama Housing program (Program) was …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsSelected Aspects of Safety and Security in Subway Facilities
… Objectives To determine whether New York City Transit has taken steps to implement safety and … from September 2019 through March 2023. About the Program New York City Transit (Transit) is a Metropolitan … agency that manages, maintains, and runs subway service in New York City. Transit has 472 subway stations in four …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … (Genesee County) The board appropriated fund balance in the annual budgets to help finance operations, but these …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsCortlandville Fire District – Credit Cards (2020M-57)
Determine whether credit card purchases were adequately supported, for appropriate purposes and paid timely.
https://www.osc.ny.gov/files/local-government/audits/pdf/cortlandville-district-2020-57.pdfCompliance With Payment Card Industry Standards (2017-S-11) 90-Day Response
To determine whether the Thruway Authority complies with Payment Card Industry Data Security Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s11-response.pdfTravel Advisory No. 1
… Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the information that a … expenses as necessary, and then submit the expense report for approval. *Business Units may use a form other than the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsTown of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… Findings Aggregated purchases for heating oil and diesel fuel were not competitively bid as required by General … The Board did not review purchases made using Town credit cards. The Town Clerk did not properly account for the sale …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of … authorizing payment. The audit should ensure that each claim has detailed supporting information. … Wallkill Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Village of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor Village Justices provided adequate oversight to ensure receipts were collected deposited recorded and remitted in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110York Central School District - School District Website (S9-19-35)
… report - pdf] Audit Objective Determine whether the York Central School District (District) used its resources to maintain a website …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… complete report - pdf] Audit Objective Determine whether School officials ensured that nonpayroll disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Opinion 91-17
… county institutions or facilities which are within the definition of "hospital" contained in Public Health Law, … This Office, however, has concluded that, since the definition of "hospital" contained in Public Health Law, §2801(1) applies to Public Health Law, §2803-a, that definition is also applicable to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-17VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… of interagency receivables (open item) and payables (voucher). DIFFERENT SCENARIOS WITH Online AND Future Phase … accounting entry. The Billed Agency creates an interagency journal entry in the SFS. The expense (debit –positive … the billing agency. Both entries use SFS ChartFields. The journal is validated and budget checked (budget is used). The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingCUNY Bulletin No. CU-351
… for processing payroll deductions for the 2009 United Way of CUNY Campaign. Affected Employees All employees Effective Date(s) Payroll deductions for the 2009 United Way of CUNY … the transaction. The Goal Amount field should not be used when entering United Way transactions (see Exception below). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-351-2009-united-way-cuny-campaignCUNY Bulletin No. CU-413
… for processing payroll deductions for the 2011 United Way of CUNY Campaign. Affected Employees All employees Effective … Date(s) Payroll deductions for the 2011 United Way of CUNY Campaign will begin in paychecks dated January 13, 2011 United Way of CUNY Campaign Guidelines The Amount of Deduction requested …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-413-2011-united-way-cuny-campaignCUNY Bulletin No. CU-389
… 14, 2010 United Way of CUNY Campaign Guidelines The Amount of Deduction requested on the authorization card is the amount … employee’s signature is required to authorize the payroll deduction. CUNY has two options available for the United Way …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-389-2010-united-way-cuny-campaignLehman College – Controls Over Bank Accounts
… notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college within five business days of the receipt of the form as to whether there are any concerns with establishing …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsYork College – Time and Attendance Practices for Public Safety Staff
… was about $2,071,000. Overtime pay accounted for $330,500 (16 percent) of the total payroll cost. Key Findings Neither … officer, at straight pay rather than overtime rates. Video from surveillance cameras indicated that a sergeant was … overtime for hours that he did not actually work. Per the video footage, another officer (not the sergeant) actually …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… plea of Timothy Gritman, a Pennsylvania resident, on wire fraud and Social Security fraud charges for stealing over $200,000 of retirement … going so far as posing as his deceased father to keep his fraud going,” DiNapoli said. “Thanks to the work of my …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Niagara Falls – Sexual … the 2021 SHP training did so. Cold Spring Harbor Central School District – Capital Assets (Suffolk and Nassau Counties) …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0