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State Comptroller DiNapoli Releases Municipal & School Audits
… expenditures, the board did not audit all claims before payment. Additionally, some claims were not adequately … documentation attached to the claim but were approved for payment by the board. In addition, the commissioners approved … progress in implementing recommendations in a December 2021 audit. Town officials did not take meaningful actions to …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… preventive maintenance, leaving almost 200,000 DME items without a plan for utilization. DOH could not provide … committee reached their decisions, leaving auditors without a way to assess the committee’s conclusions. … unable to account for all the DME purchased, with credit card transactions an issue. Looking at a sample of nine …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringAccounts Payable Advisory No. 1
… Subject: Making PCard, TCard, and NET-Card Payments to JPMorgan Chase Bank, N.A. Filling the … N.A. to properly apply payments to the agencies’ credit card accounts, agencies must enter their 16 digit billing … billing month and two-digit billing year of the credit card invoice in the voucher’s invoice number field. Do not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mTown of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138State Comptroller DiNapoli Releases Audits
… necessary inspections for 276 (54 percent) of them. Without the required inspections, DOF cannot be certain such … Disability Assistance (OTDA): Electronic Benefit Transfer Card Transactions and Prohibited Locations (2016-S-52) OTDA … and identify violations. Auditors analyzed client card usage at prohibited locations and identified 15 …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers … should still ask whether fees apply when purchasing a gift card. As a rule of thumb, DiNapoli said New Yorkers should register the card with the retailer and use gift cards within a year of …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0State Comptroller DiNapoli Releases School Audits
… and for appropriate purposes. However, the use of a debit card for some purchases prevented the claims auditor from … did not appoint an individual to perform this function. Without an accurate and up-to-date asset list, officials …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsLakeland Fire District – Travel and Conference Costs (2013M-145)
… were for this questionable travel, were submitted and paid without adequate support. This included $2,813 in … the District had already paid for on the District credit card. The Board has not established a maximum daily rate for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Circleville Fire District – Board Oversight (2013M-343)
… transfers. The treasurer performed online transactions without Board oversight and bypassed established internal … District expense. Ensure that the District credit card policy is enforced. Adopt an online banking policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers … should still ask whether fees apply when purchasing a gift card. DiNapoli said New Yorkers should use their gift cards … improves the opportunity of finding and claiming unused card balances that may be reported as unclaimed funds. Money …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonUrban Choice Charter School - Credit Card Expenditures (2019M-192)
… Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a result, we …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Travel Card Transactions
… was to assess the timeliness of reconciling credit card transactions against expense reports and the appropriateness of select travel card transactions at the Department of Economic Development … provide the information necessary to reconcile the travel card bill and dispute potentially fraudulent charges. When …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… with my office to see if the money has been turned over as unclaimed funds.” DiNapoli encouraged New Yorkers to use gift cards … office is currently holding more than $13 billion in unclaimed funds from gift cards, uncashed checks, bank …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… to read the fine print on gift cards this holiday season for details about fees and expiration dates. While some gift … fees, consumers should still ask whether fees apply when purchasing a gift card. DiNapoli said New Yorkers should use their gift cards within a year of purchase to avoid inactivity fees and register cards with …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonBolton Fire District – Credit Cards (2017M-180)
… purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases … Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having adequate … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District incurred …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18