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Oversight of Construction Management Contracts

… To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring construction … About the Program The Office of Parks, Recreation and Historic Preservation (Parks) is responsible for operating and maintaining the State park, recreation, and historic site system to conserve, protect, and enhance the …

https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contracts

Comptroller DiNapoli Releases Municipal Audits

… been issued. Akron Fire Department – Financial Activities (Erie County) Auditors determined that 101 credit card purchases … $39,182.92 in restitution. The matter was referred to the Erie County District Attorney’s Officer and resulted in the …

https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits

Compliance With Executive Order 95 (Open Data)

… EO 95, issued March 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of … those headed by individuals appointed by the Executive). Open Data should provide ongoing “one-stop” access to …

https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data

State Comptroller DiNapoli Releases Municipal Audits

… not always contain work-in-progress status and an activity history was not retained for each property. Village of …

https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits

Taxes – 2022 Financial Condition Report

… by 28.6 percent due, in part, to the increase in tax rates for those with incomes over $1.1 million (the top tax rate … the $10,000 limit on federal itemized deductions for state and local taxes (SALT) by imposing the tax on the business … percent of all property taxes in New York are collected by school districts. …

https://www.osc.ny.gov/reports/finance/2022-fcr/taxes

DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit

… his own use. Daley pleaded guilty to petit larceny before Judge Nicholas Rissmeyer in Stratford Town Court. Since …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofit

State Comptroller DiNapoli Releases Municipal Audits

… plans to address long-term priorities. An accounting firm hired to perform bookkeeping and payroll duties was not … public inspection during reasonable times as required by law. Village of Homer – Purchasing and Credit Cards (Cortland … not charged for water system debt according to the local law. Terryville Fire District – Treasurer’s Duties (Suffolk …

https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits

Schuyler County – Treasurer’s Office (2014M-186)

… 1, 2011 through September 11, 2013. Background Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The County’s budgeted appropriations for 2013 were $45.2 million. The elected County Treasurer is the County’s chief fiscal officer. The …

https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186

Internal Control System Components

… such risks for 57 of its 163 discrete operating functions. Without a complete internal control review program, the …

https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-components

State Agencies Bulletin No. 1128

… on the adjustment file transmitted to ERS. The report is run based on paycheck date and will display: Check Date; …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employees

Compliance With Payment Card Industry Standards

… all system components included in, or connected to, the Cardholder Data Environment (CDE) – that is, the people, … and technologies that store, process, or transmit cardholder data or sensitive authentication data – are … and technical security controls over the protection of cardholder data, we identified several matters that …

https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standards

State Agencies Bulletin No. 2094.1

… bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to … must be unreadable anywhere they are stored, except when in use to make the payments. Effective Dates Changes described in this bulletin are effective beginning January 23, 2023. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearing

State Agencies Bulletin No. 2094

… bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to … must be unreadable anywhere they are stored, except when in use to make the payments. Effective Dates Changes described in this bulletin are effective beginning January 20, 2023. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-house

Compliance With Executive Order 95 (Open Data) (Follow-Up)

… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2020-S-36 ). … To determine the extent of implementation of the two recommendations included in our initial audit report Compliance With Executive Order …

https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-follow

VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… Operating and Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are … authorization to do the transfer. Due to specific SFS and reporting requirements, these transactions: are always … Operating and Appropriated transfers move monies originally deposited …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfers

VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables

… Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts … aids in fraud reduction and facilitates timely completion of the annual confirmation pursuant to SFL §115(6) and annual … reconcile and confirm outstanding cash advance balances as of March 31st. In April, agencies must run the public query …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmation

State Comptroller DiNapoli Releases Municipal Audits

… the contract to a higher bidder, they did not do so. Nyack Parking Authority – Parking Ticket Operations (Rockland County) The board and … did not effectively pursue and maximize the collection of parking violation tickets. Auditors determined the board and …

https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-audits

Oversight of Contract Expenditures of Palladia, Inc.

… to ensure reimbursed claims are allowable, supported, and program related. The audit covered the period from July 1, 2015 through June 30, 2018. About the Program OASAS oversees one of the nation’s largest and most … that reimbursed claims are allowable, supported, and program related. For the three fiscal years ended June 30, …

https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-inc

Processing of Sexual Offense Evidence Collection Kits (Follow-Up)

… to the submitting law enforcement agency. A February 2017 amendment required law enforcement agencies to submit all … to be processed within 90 days of receipt at the lab. The amendment also required law enforcement agencies to begin …

https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-follow

Oversight of Direct Placement of Children (Follow-Up)

… services, including child protective services, foster care, and preventive services, which are administered by 58 … that could result in the placement of a child in foster care. One alternative to foster care is direct placement, where a child is placed in the …

https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-follow