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Internal Control System Components
… Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal … activities undertaken during the previous year. As the State’s chief fiscal officer, the Comptroller also has …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… AND POLICIES This section informs agencies how to make a payment to a single payment vendor in the Statewide Financial System (SFS). Specific agencies use single payment vendors to process payments to multiple payees for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorDiNapoli Releases Annual IDA Report
… the performance of IDAs issued today by New York State Comptroller Thomas P. DiNapoli. “Projects that come … Development Agencies continue to produce jobs across the state, but in the past couple of years the pace has slowed," … on local government budgets.” DiNapoli’s report found: The state’s 109 active IDAs provided approximately $1.5 billion …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportHealth Information Management Department – Selected Procurement and Human Resources Practices
… University, one of the four University Centers of the State University of New York (SUNY), the Hospital’s mission … its mission, the Hospital is bound by certain federal, State, and SUNY policies and regulations governing, among … employees involved in the procurement process adhere to State and SUNY guidelines. Properly monitor the SK contract …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … in New York State in 2021. The employment rate of working-age people with disabilities was about 37% …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followDiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… government sales tax collections totaled $5.98 billion in the third calendar quarter (July-September) of 2024, an … Comptroller Thomas P. DiNapoli. Eight of the 10 regions in the state, including New York City, saw collections rise. … tax collections are growing more slowly than they were in the pre-pandemic period,” DiNapoli said. “Given this lower …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… Billions of dollars have been spent on Medicaid home care services for … verifications. The state Department of Health needs to do a better job of protecting the integrity of these services … Medicaid rules. $9.7 million for home services provided when the patient was hospitalized and home visits should have …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… of the superintendent The district’s purchasing agent Any clerical or professional personnel directly …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorAudit of the Tuition Assistance Program at Pratt Institute
… and Regulations (Regulations) when certifying students for State-funded Tuition Assistance Program (TAP) awards. … to residency and crediting student TAP awards. The State Education Department should ensure that school … attendance. Other Related Audits/Reports of Interest State Education Department/Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteOversight of Homeless Shelters (Follow-Up)
… Office administers many important programs that assist the State’s low-income residents and provides leadership, … seeks to meet critical transitional housing needs of the State’s homeless population – estimated at more than 80,000 … shelters that accommodate 20 or more individuals – require State certification. The Office certifies and directly …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … between three and five years of age. Pursuant to New York State Education Law, special education providers, such as the … requirements. Other Related Audits/Reports of Interest State Education Department: Bilingual SEIT & Preschool, Inc. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualThe Child School – Compliance With the Reimbursable Cost Manual
… documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … education services for up to 239 children. Pursuant to the State Education Law, special education providers, such as the … requirements. Other Related Audits/Reports of Interest State Education Department: Bilingual SEIT & Preschool, Inc. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualVendor File Advisory No. 7
… self-certify as a small business as defined in the 15-day prompt payment legislation in State Finance Law Sec 179-f. Vendor forms and OSC webpages will be updated …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesSelected Employee Travel Expenses
… We examined a total of $639,218 in travel expenses for 20 Department of Transportation (Department) employees. Of … New York for work related to the Tappan Zee Bridge. From September 2007 through September 2011, the Department paid … station of the eight Tarrytown employees and, as a result, made improper travel reimbursements totaling $320,756 …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … the required annual financial reports to the Office of State Comptroller for the 2011 through 2013 fiscal years. The … crucial aspects of IT security. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2XII.8.H Voucher Mass Approval – XII. Expenditures
… on how to request voucher mass approval functionality for use on specialized vouchers. The Statewide Financial … System (SFS) has mass approval functionality available for the following: Procurement Card (PCard) reconciliation … Module. In limited circumstances it may be appropriate for agencies to mass approve other vouchers. Agencies should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalUse of Vendor-Supported Technology (Follow-Up)
… Frontier Transportation Authority (NFTA) is a New York State public benefit corporation responsible for the … benefit corporation, NFTA must adhere to the New York State Information Technology Security Policy (Policy) established by the New York State Office of Information Technology Services. The Policy …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followDiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… President Ruben Diaz Jr. will help raise awareness about unclaimed funds across the borough. It’s your money, come and get it. … Bronx residents to make the effort to track down their unclaimed money from the more than $244 million in unclaimed …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … two students who enrolled in programs not approved by the State Education Department, one student who did not meet the … found insufficient proof that she satisfied the New York State residency requirement. Key Recommendations The Higher …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeSelected M/WBE Purchases by Various Facilities
… Department purchases from one vendor, American Indian Women Incorporated (AIW) complied with minority- or … These enterprises must also be authorized to do business in New York State and registered under the State's M/WBE …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilities