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V.3.G Product Code – V. Chart of Accounts (COA) Governance
… to the Comptroller’s Refund Account. Product codes are not required on all transactions. Transactions involving the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeCity of Johnstown – Information Technology (2020M-127)
… (PPSI) was protected. Key Findings City officials did not adequately safeguard IT resources to ensure PPSI was … in operations or a security breach. City officials did not: Develop adequate IT policies and procedures or provide … within 30 days of the exit conference, but they did not respond. … Determine whether City of Johnstown City …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Wage Theft Investigations (Follow-Up)
… issued on June 6, 2014, determined the Department was not completing wage theft investigations timely. As of August … Department’s Workforce Protection Management system did not provide management with accurate or useful case … and investigations completed. Although the Department did not centralize its payment plans collection process as …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… allocation of $1 billion made to this strategy in March 2023. Proxy Votes In February, the Fund amended its proxy … demand may impact its financial position; and Amazon.com Inc., seeking disclosure of how it is addressing the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesTown of Smyrna – Claims Audit Process (2022M-161)
… claims prior to payment. Key Findings The Board did not always properly audit claims prior to approving them for … Services (OGS) contract pricing option. The Board did not authorize the pre-payment of utility service claims. As a …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… school district that was audited, Williamsville, does not detail or track the history of grade changes. “When proper controls are not in place, there is the possibility of student grades … changes in total) and found 196 changes (44 percent) were not supported with written documentation from the student’s …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesEldred Central School District - Financial Condition (2018M-138)
… complete report - pdf] Audit Objective Determine whether District officials properly managed the District’s financial … had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies … they planned to take corrective action. … Eldred Central School District Financial Condition 2018M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138DiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… filing charges, related to his diversion of federal and state grant funds meant to improve the area surrounding Lake George, according to New York State Comptroller Thomas P. DiNapoli. “From sham companies to … was held without bail and is scheduled to be sentenced on June 11, 2020. … David Decker former director of the Lake …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… to payment. The Comptroller's auditors work cooperatively with the Department of Taxation and Finance to stop … promote transparency in government and provide taxpayers with better access to financial data. … State Comptroller …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsState Agencies Bulletin No. 1282
… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … “Taxable Expense” (Earnings code TXE ). The final transfer of taxable travel reimbursements for 2013 will occur on … will be reflected as “Taxable Expense” on the advices of the Administration and Institution paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1282-year-end-procedures-taxable-employee-expense-reimbursementsTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… identified in this report. Town officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… or less pounds of pressure to open. Four components at the Police Station, such as a level landing at the top of curb …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… a portion at an accessible height. Four components at the Police Department, such as access ramps with level landings …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… she is being held accountable for her actions. My office will continue to work with law enforcement agencies across the state and … Chatley, worked for the Livingston County Department of Social Services and retired in 1994. Upon her retirement she …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsControls Over CUNY Fully Integrated Resources and Services Tool
… We concluded that CUNY’s processes and controls did not adequately restrict CUNYfirst users’ access to ensure … that were removed from employees who had left CUNY, but not until 3 to 32 months after their departure. A student had … no form was on file for this student. The student, who was not an employee of the campus and had no business need for …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2)
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2.pdfOversight of Homeless Shelters (2018-S-52) 180-Day Response
To determine if the Office of Temporary and Disability Assistance (Office) adequately oversees homeless shelters to ensure they are operating in compliance ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s52-response.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2025.pdfOversight of Homeless Shelters (2018-S-52)
To determine if the Office of Temporary and Disability Assistance (Office) adequately oversees homeless shelters to ensure they are operating in compliance ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s52.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2025.pdf