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Internal Control System Components
… of its internal control system appropriately addresses all five components of internal control. Our audit scope … of its internal control system appropriately addresses all five components of int …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOversight of Contract Expenditures of Palladia, Inc.
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) is effectively … June 30, 2018. About the Program OASAS oversees one of the nation’s largest and most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incOversight of Direct Placement of Children (Follow-Up)
… ( 2017-S-30 ). About the Program OCFS oversees the State’s child welfare system, and its Central Office is responsible for supervising and … services, including child protective services, foster care, and preventive services, which are administered by 58 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followState Comptroller DiNapoli Releases Municipal Audits
… Auditors found a one-year mowing contract was awarded for $26,000 to a company owned by a board member’s son even though … increase collections. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases April State Cash Report
… "The fiscal year is off to a rocky start. Tax collections for the first month of the fiscal year were nearly $1 billion … from payments made with annual tax returns and requests for filing extensions as well as an increase in refunds. The … $1.1 billion, or 10.9 percent, higher than last year for the same period. Significant increases include spending …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportVIII.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 monies … involved. An appropriated transfer moves monies from one fund to another by charging an appropriation containing … 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-transfersCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Olympic Sports Complex in Lake Placid and the Whiteface Mountain Ski Center. ORDA is also responsible for operating and maintaining Gore Mountain and Belleayre Mountain. ORDA published its first data item to Open Data on …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… included in our initial audit report, Processing of Sexual Offense Evidence Collection Kits ( 2019-S-44 ). Background Medical professionals use Sexual Offense Evidence Collection Kits (kits) provided to … and other evidence during the physical exam of an alleged sexual assault victim. The victim has the right to choose …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Detailed list of “Other” items (including change funds, shortages, overages etc.). The total of “Other” items … Reports resulting from an investigation of missing funds that are submitted to OSC Deputy Comptroller – Division … necessary. If agencies are no longer using their advance funds for the purposes (as described in Section 10.D – Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationState Agencies Bulletin No. 2094.1
… requirements. Background According to updated NACHA data security requirements, parties with large volumes of ACH … Display Changes OSC will update the Request Direct Deposit panel and Review Paycheck panel in PayServ to mask the … will continue to display in full. Direct Deposit User Security Changes Users may be assigned to either (1) update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingState Agencies Bulletin No. 2094
… requirements. Background According to updated NACHA data security requirements, parties with large volumes of ACH … Display Changes OSC will update the Request Direct Deposit panel and Review Paycheck panel in PayServ to mask the … will continue to display in full. Direct Deposit User Security Changes Users may be assigned to either (1) update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… supported, and program-related. For the 3 fiscal years ended June 30, 2018, Palladia claimed $2,508,682 in expenses …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followState Agencies Bulletin No. 409
… Purpose To provide an overview of Contract Pay and highlight the changes resulting from the Payroll System upgrade. Affected … for each biweekly payment having an earnings change. These changes can be based on a new salary, new work percentage, … To provide an overview of Contract Pay and highlight the changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… State Police Superintendent Steven G. James announced that William Storrs, a former fire chief and treasurer, pleaded guilty in connection with the theft of more than $101,000 from the … New York. “Instead of safeguarding fire department funds, William Storrs abused his position as treasurer and chief to …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary … §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, the land, upon its discontinuance as a park, may be re-conveyed to the original grantor or his …
https://www.osc.ny.gov/legal-opinions/opinion-88-11GASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another … lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease Terms Lease … Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 1933
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2021 CSEA LLS payment and provide instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… on the local level to ensure children with elevated blood lead levels are receiving required services, according … lead, is implemented through 56 local health departments. Blood lead levels are tracked through LeadWeb, a system used … auditors looked at children identified with elevated blood lead levels during the period Jan. 1, 2014 through …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Chateaugay – Real Property Tax … $80,126 in tax reductions. Finally, the assessor did not have any documentation on file for four properties receiving … receiving senior citizens exemptions and the owners may have incorrectly received $2,551 in tax reductions. Etna …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0