Search
State Comptroller DiNapoli Releases Audits
… operating policies and procedures; improve how information is recorded in the Equine Breakdown, Death, Injury and … identified in the initial report, and additional action is still needed. Department of Health, Medicaid Program: … With the Reimbursable Cost Manual (2019-S-25) Parsons is an SED-approved special education provider located in …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsKerhonkson Fire District – Board Oversight (2025M-124)
… oversight of the financial activities to ensure public funds are managed with accountability, transparency and … 18 years ago. As a result, the Board, taxpayers, New York State Office of the State Comptroller (OSC) and other … current AFR filing status at: https://web.osc.state.ny.us/localgov/afr-non-filers/ . …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124DiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… orientation and domestic partner benefits to same sex couples. As of this year, 89 percent of Fortune 500 companies …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… York State Police and District Attorney Callanan, Storrs is being brought to justice for his crimes.” Callanan said, … Comptroller’s Office and the New York State Police, he is being held accountable for his actions. This case serves as a reminder that public service is a privilege, not an opportunity for personal gain.” James …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized to move … An appropriated transfer moves monies from one fund to another by charging an appropriation containing specific … transfers move monies originally deposited in one fund to another fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law (SFL) §107. For full instructions, see Chapter XIV, … to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law SFL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Contract Expenditures of Palladia Inc Report 2020S5
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followOversight of Weights and Measures Programs
… fuels sold for use in motor vehicles are also subject to inspection to ensure they meet quality standards and are … procedures, and guidelines to help ensure uniform inspection and enforcement activities. According to the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsCompliance With Payment Card Industry Standards
… Purpose To determine whether the Thruway Authority (Authority) … measures associated with credit card data – intended to help an organization proactively protect customer credit … that all system components included in, or connected to, the Cardholder Data Environment (CDE) – that is, the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsInternal Control System Components
… January 1, 2013 through December 1, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two … in beginning in March 2013, with covered entities required to be in full compliance by December 2019. As of March 2022, … Data. Open Data should provide ongoing “one-stop” access to publishable State data and make such data freely available …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followOversight of Direct Placement of Children (Follow-Up)
… Oversight of Direct Placement of Children ( 2017-S-30 ). About the Program OCFS oversees the State’s child … been implemented. Key Recommendations Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… of State Police’s (Division) Crime Laboratory System (CLS) is composed of four laboratories, including the Forensic … on May 27, 2020, sought to determine if the Division’s CLS processed kits in compliance with the Executive Law. The …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followState Agencies Bulletin No. 2094
… January 20, 2023. OSC Actions OSC will update the Account Number display on PayServ pages and in PS Query. OSC will … and Review Paycheck panel in PayServ to mask the Account Number field. The Request Direct Deposit panel will display … the last 4 digits of the Account Number field only. The Routing Number will continue to display in full. The Review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseState Agencies Bulletin No. 2094.1
… January 23, 2023. OSC Actions OSC will update the Account Number display on PayServ pages and in PS Query. OSC will … and Review Paycheck panel in PayServ to mask the Account Number field. The Request Direct Deposit panel will display … the last 4 digits of the Account Number field only. The Routing Number will continue to display in full. The Review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingRiverhead Central School District – Financial Operations (2025M-64)
… Area The Board and District officials are responsible for developing policies and procedures to ensure the Board … financial operations. The Assistant Superintendent for Business (Assistant Superintendent) oversees the … as the custodian of District funds, is responsible for signing checks, making electronic payments and transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsContract Advisory No. 34
… informal procurement, where a formal competitive process is not required by law, the entity shall: First undertake an … cannot meet the entity’s needs and: the procurement is for a commodity, the contracting entity must make the … form, function, and utility needs. the procurement is for a service or technology, the contracting entity, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/34-discretionary-purchasing-and-advertising-thresholds