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Lehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsFund's Mission, Values and Investment Philosophy
… We expect and strive for Fund performance sufficient to achieve our mission. Accountability We hold ourselves … strive to improve the way we work and create new ways to achieve unparalleled results. Fulfillment We feel enjoyment, … We aim for the best risk-adjusted returns needed to achieve and maintain fully funded status. Sources of return …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOversight of Transportation Services and Expenses
… These operators are required to have a current driver’s license to operate these vehicles on public roadways. Of the … violation, or the suspension or revocation of their license. In addition, we identified 397 instances where daily …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesOversight of Shelter Placements
… Objective To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision. The audit covered the … To determine whether the New York City Department of Homeless Services is …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… Objectives To determine whether the Department of Corrections and Community Supervision (Department) provides sufficient oversight to ensure that the independent network, kiosks, and tablets used by … To determine whether the Department of Corrections and Community Supervision …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsWelcome Center and Rest Area Planning and Implementation
… Objective To determine if the Department of Transportation (Department) … About the Program It is the mission of the Department to ensure its customers – those who live, work, and travel in … balanced, and environmentally sound transportation system. To help accomplish this mission, the Department plans and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationCompliance With Jonathan's Law
… Objective To determine whether the Office of Mental Health is complying with the requirements established under Jonathan’s Law. This audit … To determine whether the Office of Mental Health is complying with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… Objective To determine whether improper Medicaid managed care premiums … Numbers. The audit covered the period January 1, 2014 to June 30, 2018. About the Program The Department of Health … recipients may have more than one different CIN assigned to them (herein referred to as “duplicate CINs”) during the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationUnified Court System Bulletin No. UCS-171
… To provide payroll system users with information regarding the changes made to the Position Management Update Incumbent Process Overview The Unified Courts System maintains its own positions in the … To provide payroll system users with information regarding the changes made to the Position Management Update Incumbent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedState Police Bulletin No. SP-233
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-233-2022-state-police-hazardous-duty-payState Police Bulletin No. SP-238
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payValley Stream Central High School District – Capital Assets (2025M-16)
… The District’s capital asset policy indicates that the Assistant Superintendent for Finance and Operations (Assistant Superintendent) is responsible for maintaining a … Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16CUNY Bulletin No. CU-234
… TG , TH , TM (excluding High Pressure Plant Tenders), TR , TX , T9 , SF , TU , SJ , TJ , TP , U3 , U6 , S6 , T3 , … - TG , TH , TM (excluding High Pressure Plant Tenders), TR , TX , T9 , SF , TU , SJ , TJ , TP , U6 4/28/05 (IBT) - SE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsTown of Plattekill – Information Technology (2025M-132)
… Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to … Understanding the Audit Area Town officials must manage network user accounts and develop adequate controls to minimize the risk of unauthorized use, access and loss. Network user accounts are potential entry points for …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services (OGS) for use by State agencies and other authorized users. State … A centralized contract is a contract let by the Office of General Services OGS for use by State agencies and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… cash management assures that investments are optimized for the best possible return for taxpayers. We strongly recommend the following best practices for cash management. Actively Monitor Cash Flow Improving … Revenue Enhancement Ideas Cash Management for Local Governments and School Districts …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsDiNapoli: Corporations to Disclose Political Spending
… today that Goodyear Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that they publicly … with enhancing a company's profitability," DiNapoli said. "I applaud Goodyear and Nisource for agreeing to voluntarily … significant level of support. This includes: Nextra Energy Inc. (41%); CMS Energy Corp. (36.2%); Equifax Inc. (35.9%); …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… were recorded and calculated accurately. Orange County – Court and Trust (2017M-225) Records maintained by the county … of the water fund. Town of Union Vale – Procurement and Information Technology (Dutchess County) Eight professional … data back up and password security management. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Presses Companies on Political Disclosure
… Group Inc. Royal Caribbean Cruises Ltd. The Kroger Co. Sysco Corp. NYS Common Retirement Fund’s Political Spending …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… All federal refunds will be processed through AP as an adjustment … of whether the grant award is open or closed with the federal agency or whether the appropriation/segregation is … appropriation was used for the same grant or whether the federal agency allows a different grant to receive the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refunds