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Ulster County – Court and Trust Funds (2014M-352)
… examine controls over the County’s court and trust funds for the period January 1, 2013 through January 1, 2014. … and then delivered to the County Commissioner of Finance for safekeeping, such as surplus moneys from foreclosures and … funds from estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352About the New York State Comptroller's Office
… As New Yorks independent watchdog and chief financial officer …
https://www.osc.ny.gov/about/about-comptrollers-officeCUNY Bulletin No. CU-833
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented … paychecks dated July 10, 2025. OSC Actions: At the request of NYSNA, OSC will identify employees in Bargaining Unit TE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseOnline Services
… Log in You must log in to use these services VendRep System (VRS) | Create Account Contact Update: State … System (PARIS) Sole Custody Reporting Application NYS Payroll Online | Sign In Retirement Online Agency Financial Reporting Package You …
https://www.osc.ny.gov/online-servicesMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Chautauqua County – Financial Condition (2023M-111)
… of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… three shelters provided between 81 and 116 square feet of space for two people, as opposed to the minimum of 120 square feet required by law; A rooftop-access door removed from its …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureInternal Controls Over Selected Financial Operations (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Internal Controls Over Selected … and to the extent possible supports economic growth, job development, and the State’s alcoholic beverage … SLA has locations – or zones – in New York City, Albany, and Buffalo and is governed by a chairperson and two …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followSky Light Center Inc. – Supported Housing Program
… several potential safety issues, including the lack of smoke and carbon monoxide detectors. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programCity of Newburgh – Budget Review (B21-6-13)
… the significant revenue and expenditure projections in the City’s 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Higher Education – 2021 Financial Condition Report
… Enrollment In spring 2021, New York State higher education enrollment … year compared to a 3.5 percent decline nationwide. In spring 2020, such decreases from the year before were 2.0 … University of New York (SUNY) increased by 13.6 percent in the 2019-20 academic year from the previous period. The …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel expenses during our three-year audit period and/or … characteristics. We examined a total of $1.7 million in travel expenses for 10 University at Albany employees. Of …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… be outside the contract itself, such as requirements in New York State law, the Federal Acquisition Regulations or other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate … in New York. The Public Authorities Law (PAL) requires it to publish, at least annually, a report listing all real property it holds and full descriptions of properties that were …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowSafety at Stations (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial report, … the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan Transportation Authority. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… adjustments to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger … Contracts and Due To State Receipts must be submitted in the Accounts Receivable (AR) module and must be … that is needed and any system constraints will determine in which module a transaction should be submitted. See the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewOpinion 89-8
… district, which is located within the Adirondack Park and which has within its boundaries State lands assessed at … that any town, which is located in the Adirondack Park and has within its boundaries State lands assessed at more … by law which possesses the power to contract indebtedness and levy taxes, or benefit assessments upon real estate or to …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Comptroller DiNapoli Releases School District Audits
… of potential claims. As a result, funds may be tied up in the reserve that could be applied to other school district … over the last three fiscal years, which resulted in unplanned operating surpluses totaling $2.3 million instead of planned deficits. In the last three completed fiscal years, the school district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… availability of information. This includes requirements for ensuring systems are maintained at vendor-supported … ensure they are keeping the systems they are responsible for up to date. Implement the remaining recommendation …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … clerk has not established written policies and procedures for cash receipts and cash receipt duties are not adequately …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits