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State Agencies Bulletin No. 1125
… field on the employee’s Federal Tax Data Page in order for accurate withholding and reporting to occur. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsHousing Authority Administrative Expenditures (2016-MS-2)
… travel policy; or inadequate controls surrounding gift card use. Key Recommendation Provide oversight, including the …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2XIII.10 Overview – XIII. Employee Expense Reimbursement
… entitled to, or (iv) spent more on the State-issued travel card than he or she was entitled to receive in reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewState Comptroller DiNapoli Releases School District Audits
… disbursements (totaling $176,847) and 274 debit and credit card transactions (totaling $84,672) did not have adequate …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and contained the necessary information it needed to properly monitor the district’s financial condition and … in the unrestricted fund balance deficit increasing to as much as $54,423 during the audit period; or effectively … by the county clerk and surrogate’s court were up to date and complete and we noted no material discrepancies. …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsHughsonville Fire Company – Financial Activities (2014M-201)
… for the procurement of goods and services, credit card use, cash receipts, cash disbursements or the audit of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Controls Over Cash Advance Accounts
… To determine whether the Office of Children and Family Services (OCFS) has adequate controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … are commingled with advance account funds prior to transfer to the State Treasury. In addition, the same person …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsState Comptroller DiNapoli Releases Municipal Audits
… years 2015 through 2021. Town of Seneca Falls – Credit Card and Travel Expenditures Audit Follow Up (Seneca County) …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsOpinion 89-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. … owned by such county, town, village, fire district or city ... The term of any lease entered into pursuant to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-23State Comptroller DiNapoli Releases School Audits
… (Clinton County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … Because district officials did not always seek competition to secure professional services, the services may not have …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… cards continue to be used, adopt a comprehensive credit card policy and review and update the policy annually. … The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a 13-member … Executive Board, which includes a Board President. In the 2012 fiscal year, the Company’s revenue totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Security Over Critical Information Systems
… performance accountability system, oversees the licensing of numerous professions, certifies teachers, and administers a host of … With Payment Card Industry Standards (2016-S-31) Office of Information Technology Services: Security and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsSecurity Over Electronic Protected Health Information (Follow-Up)
… ) State University of New York: Compliance With Payment Card Industry Standards ( 2015-S-65 ) … To determine the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followControls Over Cash Advance Accounts
… is needed for subpoena fees, a New York State procurement card should be used for most office expenses. The largest …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Agencies Bulletin No. 231
… the Division of Criminal Justice Services (DCJS), except for employees of the City University of New York Effective … payroll deductions. OSC has established escrow accounts for these agencies. After the payroll confirmation process each week, the deductions for code 431 will be credited to the respective agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Department fund-raising events. Key Findings The bylaws do not contain adequate guidance and procedures to ensure … the disbursement of funds. Ensure that fund-raising events have detailed records of collections and that receipts are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardCollege at Purchase – Selected Employee Travel Expenses
… was exhausted, charging these expenses to her procurement card. Housing students at local hotels has been the practice …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesOpinion 91-1
… any general law or the Constitution, relating to their property, affairs or government. In addition, subject to …
https://www.osc.ny.gov/legal-opinions/opinion-91-1