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… Purpose The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services … or DEC Policies, and DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins

XI-A.4 Procurement Card Use – XI-A. Purchasing

… for online agencies when a purchase order (PO) is used in conjunction with a PCard. This policy is effective April … goods and services less than $500.00 when a vendor accepts the PCard for payment. This facilitates a cost effective … way to obtain rebates. However, agencies may not use the PCard to purchase from agency-specific contracts because …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-use

Sign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft

… Former Tupper Lake Volunteer Fire Department (VFD) Treasurer Timothy J. Brown pleaded … report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/firedists/2016/tupperlake.pdf Since …

https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theft

Comptroller DiNapoli Releases Municipal Audits

… have original receipts attached to the monthly statement. In July 2019, Richard A. Lobur, a fire department member, admitted to taking almost $40,000 in grant money to use for personal expenses, pay off credit … to theft of government money and agreed to pay $39,182.92 in restitution. The matter was referred to the Erie County …

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

Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)

… agent to comply with the purchasing policy and approve all purchases prior to goods and services being ordered or …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27

DiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad

… $17,000 from the rescue squad. “Thorne allegedly abused her position to divert thousands of dollars meant to protect her community,” DiNapoli said. “Thanks to my ongoing … for the Chatham Rescue Squad for twenty years until her employment was terminated in 2022. Her final position was …

https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squad

DiNapoli Releases Municipal Audits

… equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-audits

Gloversville Enlarged School District - Claims Auditing (2019M-244)

… auditor should: Audit and approve claims before payment in accordance with New York State Education Law (Education …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244

East Brentwood Fire District – Control Environment and Expenditures (2015M-112)

… and separate from the Town of Islip, Suffolk County, in which it is located. The District is governed by an … Commissioner elections prior to posting to ensure they are in compliance with Town Law. Ensure that all employees and … raises and employees that receive raises are documented in the Board minutes along with the amounts of the raises. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112

Compliance With Payment Card Industry Standards (Follow-Up)

… of implementation of the two recommendations included in our initial audit report, Compliance With Payment Card … security policy that addressed all of the requirements in the PCI DSS, and the Authority could also improve certain … compliance with PCI DSS and implement recommendations made in a preliminary report and confidential draft report issued …

https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-follow

Internal Controls Over Selected Financial Operations

… Center (BSC) performs many administrative functions on behalf of SLA, such as accounts payable and receivable, … travel card charges. Take appropriate follow-up action on outstanding charges. … To determine whether the Division …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operations

Security Over Critical Systems

… mission is to construct, maintain, and operate reservoirs in the upper Hudson River and Black River watershed, … the District is responsible for adhering to provisions in the Department of Environmental Conservation or Federal … the District has demonstrated effort and timeliness in addressing security issues as they arise. Due to the …

https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systems

XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures

… policies to ensure State officers and employees are in compliance with Commission Advisory Opinion No. 08-04. Personal Use of Supply Vendor Reward Points In the Advisory Opinion, the Commission concludes that a … influencing the decision of the State officer or employee in performing his or her State duties and responsibilities. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-net

Schedule of Card Fees

List of all fees for New York State Unclaimed Funds

https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/fee-schedule.pdf

XIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement

… While Business Units should encourage employees to apply for the State Travel Card, the program is voluntary. For those employees that do not wish to participate in the Travel Card program, Business Units must provide … AP module. Issuing a travel advance as outlined previously in Section 4 – Employee Travel Expense Reimbursement of this …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-card

Internal Controls Over Selected Financial Operations

… allows DMNA to be reimbursed by NGB for expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s handling of reimbursement requests to NGB resulted in nearly $1.27 million in lost reimbursements. DMNA did not …

https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operations

Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)

… 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in Suffolk County and has approximately 14,900 residents. The …

https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150

Security Over Critical Systems (Follow-Up)

… of implementation of the one recommendation included in our initial audit report, Security Over Critical Systems … mission is to construct, maintain, and operate reservoirs in the upper Hudson River and Black River watershed, … HRBRRD is responsible for adhering to provisions in the Department of Environmental Conservation or Federal …

https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-follow