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Controls Over Cash Advance Accounts
… Parks’ Petty Cash Account, which had not been reconciled in at least four years, contained $5,000 more than OSC had … control environment to ensure processes and procedures are in compliance with State regulations and adhere to … standards. Determine the source of the $5,000 overage in the Petty Cash Account, and significantly reduce its …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsCenter Moriches Union Free School District – Payroll (2024M-155)
… employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key Findings Officials did not make … employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees with 1,096 tutoring hours and 724 chaperone and sports scorekeeping events were not adequately supported to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Harborfields Central School District – Information Technology Asset Management (2024M-9)
… District’s inventory records. Further, an additional 13 desktop computers that officials indicated were 10 years old …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetDiNapoli: Fiscal Stress May be Looming for Glens Falls
… city of Glens Falls’ financial condition has declined due to burdensome debt costs, the subsidization of a downtown … civic center and expenses that outpace revenues, according to a report issued today by State Comptroller Thomas P. … “The city’s financial struggles are making it harder to maintain needed services, avoid tax increases and keep the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsState Police Bulletin No. SP-104
… notify agencies of a change in the narrative descriptions for Fraternal Order Troopers Life (Code 311 ) and Fraternal … notify agencies of a change in the narrative descriptions for Fraternal Order Troopers Life Code 311 and Fraternal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-104-change-narrative-descriptions-fraternal-order-troopers-life-andNew York State Debt
… an essential role in government, providing funds to build schools, hospitals, highways and mass transit. Misused, debt … an essential role in government providing funds to build schools hospitals highways and mass transit Misused debt …
https://www.osc.ny.gov/debtState Police Bulletin No. SP-230
… dues increase for employees represented by NYSPIA, in Bargaining Unit 62. Affected Employees Employees represented by NYSPIA, in Bargaining Unit 62 are affected. Effective Dates Effective in paychecks dated June 8, 2022. OSC Actions At the request … dues increase for employees represented by NYSPIA in Bargaining Unit 62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseReporting Formats – Enhanced Reporting
… submit their report as a file or manually in Retirement Online Report types include regular reports adjustments or …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsState Agencies Bulletin No. 1796
The purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for members of ORP and VDC in Tier 6
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedSecurity Over Critical Systems (Follow-Up)
… the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of streams or rivers … Information Security Policy and Acceptable Use Policy, for its IT assets. Additionally, HRBRRD is responsible for adhering to provisions in the Department of Environmental …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followOversight of the Farm-to-School Program (Follow-Up)
… success of each project. For example, recipients may use funds to hire farm-to-school coordinators whose … and recipient performance to ensure recipients use funds as intended and achieve Program goals. We generally …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followOperational Advisory No. 12
… effective June 19, 2014 Guidance : The Office of the State Comptroller (OSC) updated Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesElwood Union Free School District - Claims Auditing (2019M-31)
… - pdf] Audit Objective Determine whether systems were in place to ensure that claims were adequately documented, were for … purposes and were properly audited and approved prior to payment. Noteworthy Achievements Due to the District’s … Determine whether systems were in place to ensure that claims were adequately documented …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Comptroller DiNapoli Releases School Audits
… provided to employees. In addition, many duties within the payroll process have been segregated. For example, computer access levels to various payroll-related accounting functions have been limited to …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… policy. Town officials may have saved $7,559 in fuel costs if they had been able to use the New York State … General Services contract pricing option. Glen Aubrey Fire Company – Board Oversight (Broome County) The company board did not ensure compliance with contracts or …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … 136 of the 410 (33%) water outlets identified at select areas, which students, staff and the public may have access … because district officials did not have a sampling plan to identify all water outlets for sampling or exemption. …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and … cooperative (co-op) housing to middle-income families. The New York City (City) Department of Housing Preservation and … whether MitchellLama developments supervised by the New York City Department of Housing Preservation and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
To determine if the Department of Environmental Conservation (Department) is ensuring applicable entities are complying with the 2013 Sewage Pollution Right...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s54.pdfSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011 (2012-S-63)
This report is part of a series of audits of Empire’s payments to selected hospitals for “special items” during the three months ended March 31, 2011.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s63.pdf