Search
VII.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 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-incState 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 Agencies Bulletin No. 1128
… Purpose To inform agencies that “days worked” will be reduced and reported to the Employees’ Retirement System in accordance with the … To inform agencies that days worked will be reduced and reported to the Employees Retirement System in accordance with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesState Agencies Bulletin No. 409
… Purpose To provide an overview of Contract Pay and highlight the … Payroll System for teachers whose pay basis code is 21P to equally distribute the employee’s wages over the academic … retroactive basis. When the Goal Balance (the amount paid to the employee) is equal to the Goal Amount (the amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersContract 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-thresholdsState Authority Codes
… and NYS Horse Breeding Development Fund 55400 Battery Park City Authority 55200 Buffalo Fiscal Stability Authority … Center Corporation 22580 Hudson River Park Trust 21719 Long Island Power Authority 21670 Metropolitan Transportation …
https://www.osc.ny.gov/public-authorities/state-authority-codesOpinion 92-45
Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service
https://www.osc.ny.gov/legal-opinions/opinion-92-45DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
State Comptroller Thomas P DiNapoli Fulton County District Attorney Mike Poulin and New York State Police Superintendent Steven G James announced that the former president of the Snowdrifters of Stratford Chad Daley 52 pleaded guilty to stealing $17000 from the nonprofit
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitDiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… Fund and the Rainy Day Reserve Fund, respectively; and Lottery revenues of $3.2 billion were $66.8 million, or 2 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15Comptroller DiNapoli Releases State Audits
… Compliance with the Reimbursable Cost Manual (2015-S-10) For the fiscal year ended June 30, 2013, auditors identified … to the state that did not comply with SED’s requirements for reimbursement. These costs included $13,570 in other than … Compliance with the Reimbursable Cost Manual (2014-S-60) For the calendar year ended Dec. 31, 2012, Unity claimed …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-audits