Search
Inspector General
… and empowered it to prevent, detect and deter corruption, fraud, criminal activity, conflicts of interest and abuse … an email to: [email protected] Call To report fraud within OSC: 518-408-4906 weekdays, 8:00 a.m. to 4:00 … to reach the Office of the Inspector General. To report fraud outside of OSC: 1-888-672-4555 weekdays, 9:00 a.m. to …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalAccounts Payable Advisory No. 3
… have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which … vendor and address: Select the appropriate Vendor ID. Select the appropriate Address Sequence on the Invoice … populate the default address associated with the Vendor ID. Select the appropriate Address Sequence on the Payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Dansville , North Queensbury Volunteer Fire Company , Town of Ripley and the Sauquoit Fire District No. 1 . “In … P DiNapoli today announced his office completed audits of the Town of Dansville North Queensbury Volunteer Fire …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11)
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11.pdfPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… with the Nassau County District Attorney and the New York State Department of Financial Services. On December 10, 2015, … February 9, 2016, and made restitution of $231,919 to the State, of which $94,460 was paid to the Medicaid for the … William Davis made full restitution of $231,919 to the State, of which $94,460 was paid to Medicaid for the improper …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Town has not established written procedures that clearly define the process for issuing permits allowing property … standards. Develop written procedures that clearly define the process for tapping permits. Periodically conduct …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is … Town of Henrietta Financial Management and Purchasing 2013M208 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208XII.4.F Proper Invoice – XII. Expenditures
… Process and Transaction Preparation: A proper invoice is a written or electronic request for payment submitted by … agencies must reject the invoice. Moreover, it is a best practice to notify the vendor within one business … the invoice to the vendor to correct these items, it is a best practice for the agency to notify the vendor within …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… issued the following statement regarding antisemitism and New York's response: "The antisemitic threats and incidents we’ve seen on college campuses, on city streets, and online have no place in our society. Antisemitism, … issued the following statement regarding antisemitism and New Yorks response …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Andover , Town of Caledonia , Village of Lyons Falls , North Shore Public … P DiNapoli today announced his office completed audits of the Town of Andover Town of Caledonia Village of Lyons …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and appropriated fund balance that was not needed to fund operations. Elizabethtown-Lewis Central School … adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsTown of Queensbury - Information Technology (2018M-224)
Determine whether officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Maximus, Inc.
… DOH a fringe benefit rate of 86.33 percent for Systems staff operating data centers and 47 percent for all other Operational and Systems staff. This occurred because Maximus included the data centers staff in the same cost pool as bonus-eligible executives, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of … fund balance. Assuming no additional casino revenue is received, the city will have a projected general fund …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Key Finding The Village Building Inspector did not take an oath of office and, as generally required of a Village … Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During … office, including being properly appointed to the office, taking and filing an oath of office, meeting residency …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… the practice of least privilege and only grant local administrator rights to users who absolutely need them to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260