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Use of Electronic Benefit Cards at Prohibited Locations
… transaction at a liquor store, gaming establishment, or adult-oriented establishment in which performers disrobe or … for all other locations not otherwise covered (e.g., adult-oriented locations that do not serve alcohol). Where … by prohibited transactions at liquor stores, casinos, and adult clubs. Other Related Audits/Reports of Interest Office …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… and governance. They can also identify strategies to reduce costs and strengthen controls intended to safeguard assets. These varying scopes and objectives will … present local officials with the opportunity to take positive action and document their efforts to improve …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansTown of Hancock – Transfer Station Operations (2016M-255)
… if transfer station operations were self-sufficient for the period January 1, 2015 through December 31, 2015. … five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins residents. In … Town collected revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Examination of Center for Economic Growth, Inc.
… York State, entered into a $2.9 million contract with CEG in October 2011 to provide MEP program services, most often … and technology based businesses, and start-up businesses in the Capital Region. Key Findings We found DED’s oversight practices were inadequate, thus resulting in CEG receiving reimbursement for: ineligible expenses; …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incVillage of Suffern – Budget Review (B18-6-4)
… budget. The Village budgeted $4.2 million in water meter and sewer revenue. However, based on collections of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4City of Yonkers – Budget Review (B6-16-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted … City of Yonkers Budget Review B61611 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The … oversight of the Village’s financial operations. If it is not practicable to segregate the Clerk-Treasurer’s duties, …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Dansville - Board Oversight (2014M-115)
… records of all departments that receive and disburse Town funds. Develop and adopt a comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Opinion 91-29
… This opinion represents the views of the Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-29NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… has opened the doors to innovation and opportunity. That’s why I’ve committed $7 billion to sustainable investment, … biggest carbon emitters to cleaner companies. It’s also why I continue to speak out when the Fund’s portfolio …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskTravel Advisory No. 15
… State Comptroller’s (OSC) Travel Manual and information from the Travel Training Series: Per Diems and Mileage slides … Updates During the Governors Executive Directive to Work from Home …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… referred to as the Programs) to children residing in New York City as well as Nassau, Suffolk and Westchester … providers based on the financial information reported in their CFRs. For the three fiscal years ended June 30, … Bilinguals' Programs reported a total of $13.3 million in reimbursable costs. Key Findings We identified $875,729 in …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1078
… website or newsletter for future announcements regarding this feature. Check/Advice Statements The deduction narrative … HELPLINE at (800) 422-8463. Agency questions regarding this bulletin should be directed to the Payroll Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsDiNapoli: Springport Town Clerk Faces Criminal Charges
… from receiving money to which she was not entitled. "This town clerk marred a 25-year career as a public servant …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesAnthem Blue Cross – Effectiveness of the Recovery Process
… process and remitted all recoveries that the Department of Civil Service (Civil Service) was entitled to. The audit covered the period … State Health Insurance Program (NYSHIP), administered by Civil Service, is one of the nation’s largest public sector … process and remitted all recoveries that the Department of Civil Service Civil Service was entitled to …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies regardless of whether individuals are elected or … or Employee Status (RS2415) as possible to justify this classification. If a resolution creating the position is …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersDiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… of juveniles engaged in the criminal justice system. This relationship has been cited by the city as part of why …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateTown of Virgil – Justice Court Operations (2015M-77)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2013 through January 27, 2015. … The purpose of our audit was to review the internal controls …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… – Miscellaneous Receipts / Accounts Receivable Receipts of this Guide for further information on AR adjustments. The … should be submitted. See the following sections of this Chapter for further guidance on each type of adjustment: … agencies to keep their internal system in sync with SFS. This bulkload process requires special setup within the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewXV.15 Fund Classification Manual – XV. End of Year
The Fund Classification Manual FCM is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv15-fund-classification-manual