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Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35)
To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s35.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… and did not maintain time sheets or payroll status change forms documenting approved pay rates to support $7,220 in … by making inappropriate automated teller machine and in-bank withdrawals, writing unauthorized checks to herself and … because company officials did not review monthly bank statements and canceled check images, receive monthly …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases State Audits
… the monitoring and authorization of bank accounts, which increase the risk that Lehman personnel could conduct … in the monitoring and authorization of bank accounts which increase the risk that Lehman personnel could conduct …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water projects. The following describes the types of loans that are currently available from the revolving fund (long term leverage loans, short term direct loans, and long term direct loans) …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… because the Treasurer had not reconciled the cash and bank balances. The Board does not perform, or contract for, … he did not reconcile those cash balances to the monthly bank statement balances. Because of these weaknesses, we … Reconcile the District’s accounting records to the bank statements on a monthly basis, and follow up on any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mTown of Dover – Financial Activities (2013M-139)
… the bookkeeper maintained timely and accurate records and bank reconciliations. Further, because the Board did not … until the Town warrants have been satisfied. Perform bank and cash reconciliations monthly to compare bank balances to balances in their respective ledger or …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Wells – Records and Reports (2024M-59)
… by $21,392 and three were understated by $47,964. Bank reconciliations were not always performed. As a result, adjusted bank balances did not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we performed. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Hughsonville Fire Company – Financial Activities (2014M-201)
… or the audit of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered … such as regular reviews of financial records and reports, bank statements and reconciliations. Prepare and document monthly bank reconciliations in a timely manner and issue duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201XI.2.K Authorized Signatures – XI. Procurement and Contract Management
… agency internal controls, individuals may be limited to signing only certain types of transactions. For example, an … The agency head or designee must approve the addition by signing at the bottom of the form. To ensure adequate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesIDA Reform
… and authorities (IDAs) by requiring standard application forms for requests for financial assistance, uniform criteria …
https://www.osc.ny.gov/legislation/ida-reformOut-of-Service Death Benefit – Article 14 Benefits
… death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitLegal Topics and Approvals
… to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Conflicts of Interest: Municipal Officers and Employees, The Fundamentals of Article 18 of the General … describes the procedures for counties, cities, towns, and villages to apply to the State Comptroller for exclusion …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsVillage of Spencer – Board Oversight (2017M-292)
… packet including accurate budget-to-actual reports, bank statements and bank reconciliations. Audit, or cause an audit of, the …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292State Contract and Payment Actions in March
In March the Office of the State Comptroller approved 2618 contracts for state agencies and public authorities valued at $71 billion and approved nearly 42 million payments worth nearly $381 billion
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-marchState Comptroller DiNapoli Releases Municipal & School Audits
… Program While the county’s investments were generally legal, safe and liquid, county officials did not develop and … funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking institution … interest rate quotes and deposited funds into a bank account or an investment option already used by the county, …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Unified Court System Bulletin No. UCS-104
… to the Payroll Deductions mailbox. To obtain authorization forms or information about eligibility, employees may contact …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-104-change-eligibility-ing-reliastar-life-insurance-company-newUnified Court System Bulletin No. UCS-77
… to the Payroll Deductions mailbox. To obtain authorization forms or information about eligibility, contact the Madison …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-77-change-eligibility-madison-planning-group-program-certainUnified Court System Bulletin No. UCS-75
… to the Payroll Deductions mailbox. To obtain authorization forms or information about eligibility contact Liberty Mutual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-75-voluntary-liberty-mutual-insurance-program-certain-employeesUnified Court System Bulletin No. UCS-71
… County, Inc. Effective Date Checks dated July 28, 2004 Agency Actions Agencies must access the General Deduction CD (Agency) page and enter Deduction Code 300 with the applicable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-71-voluntary-metlife-permanent-life-program-certain-employeesCUNY Bulletin No. CU-411
… to the Payroll Deductions mailbox. To obtain authorization forms or information about eligibility, employees may contact …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-411-change-eligibility-aflac-voluntary-supplementary-insurance