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Review of Travel Card Expenses
… expenses incurred by the Office of Mental Health’s (OMH) Director of Suicide Prevention (Director) were appropriate and made in accordance with New …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … provide guidance on how the Village’s electronic data is backed up. Routinely generate and review the financial system audit …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… and maintained on the imprest basis, i.e. the fund is replenished for the exact amount of the expenditures … reported. All cash shortages are the responsibility of the custodian in charge of the advance. Requirements on how to … account are in the following sections of this guide. It is the policy of OSC that all State agencies obtain the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeState Comptroller DiNapoli Releases School District Audits
… in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen controls by …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Richland Fire District – Board Oversight (2016M-374)
… District is a district corporation of the State, distinct and separate from the Town of Richland in Oswego County. … on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … insurance tax, known as foreign fire insurance money, was placed in the District’s general fund checking …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Travel Advisory No. 11
… Subject : GFO Updates – Employee Expense Reimbursements (Effective July 29, … - Using a Due to State Offset OSC Travel Manual … GFO Updates Employee Expense Reimbursements …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsWeedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … for a three- to five-year period that address the funding, use and maintenance of fund balance and reserves, specific …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Ripley – Town Clerk Collections (2024M-139)
… recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did … totaling approximately $34,000. Accurately record the form of payment (cash or check) for 503 non-real property tax fee collections totaling approximately $65,000. Issue …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139The Concerning Growth of Hate Crime in New York State
… (last accessed on July 30, 2024). 17 DOJ, Law Enforcement Roundtable Report on Hate …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-statePreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… Office of the New York State Comptroller (OSC) conducted a series of audits to determine whether out-of-network …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programUse of Electronic Benefit Cards at Prohibited Locations
… from being used in any EBT transaction at a liquor store, gaming establishment, or adult-oriented establishment in … for notifying the State Liquor Authority (SLA) and/or the Gaming Commission (Gaming) of potentially prohibited locations under their …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsSelected Programs to Assist Businesses in New York City
… To determine whether the New York City Department of Small Business Services provided available services under the Energy Cost Savings Program and the Business Preparedness and … Business Preparedness and Resiliency Program (BPREP), and a program to assist small businesses by providing the …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityArea #1 – IT Policy – Information Technology Governance
… may not understand or be prepared to fulfill their legal obligation to notify affected individuals. Data … password attempt thresholds and password encryption. Mobile Devices – This should identify any mobile devices 6 explicitly authorized or prohibited from …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… New York City’s restaurant, retail and recreation (RRR) sectors continued to … the nation felt the impacts of the pandemic on their restaurant, retail and recreation sectors, New York City was … traffic in key corridors should improve and reinvigorate market demand, but policy makers should recognize that many …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicState Comptroller DiNapoli Releases School Audits
… Free School District , Lyme Central School District , Red Creek Central School District , Sandy Creek Central School District , Sodus Central School District … 30, 2016, or nearly $979,000 over the legal limit. Red Creek Central School District – Financial Condition (Wayne …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… District – Purchasing (Erie County) Auditors tested 43 claims totaling $96,409 to determine if they contained … from the active directory and the accounting system on a timely basis. As a result of these weaknesses, BOCES’ … the statutory limit. Smithtown Central School District – Capital Projects (Suffolk County) District officials did not …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2DiNapoli: Local Communities Reducing Number of Homeless Veterans
… are playing a key role in helping veterans find a place to live, and we need to build on their progress through …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health: Medicaid Program – Overpayments for Medicare Part C Claims (2023-S-13) Under Medicare Part C, private insurance companies administer Medicare benefits through … system to prevent incorrect payments. Homes and Community Renewal: Housing Trust Fund Corporation – Internal Controls …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-audits