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Compliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY … facility management, and IT security, including credit card payment processing. All industries that accept credit … penalties, as well as lose the ability to accept credit card payments. CUNY colleges accept credit cards as a method …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsTown of Gardiner – Selected Financial Activities (2013M-67)
… financial activities for the period January 1, 2011, to August 30, 2012. Background The Town of Gardiner is located …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67State Comptroller DiNapoli Releases Audits
… Addiction Services and Supports (OASAS): Oversight of Drug Disposal (2018-S-64) Overall, OASAS addiction treatment … the sampled providers had effective controls over the drug disposal process, which followed the regulations and were … others did not use environmentally sound methods of disposal whenever possible. Division of State Police: …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsDiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… . This new tool lets users perform more robust searches on state agency and public authority contracts, including … office strives to provide the public with in-depth data to keep track of where their tax dollars are being spent,” … of open government, and I hope this initiative will help keep the public informed.” With the new tool, contracts can …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… working over 11 hours a day, seven days a week, every week, for 16 months. The Board did not have written policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsAudits of Local Governments: The Audit Process
… can be found in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk assessment process … Action Plans and Responding to an OSC Audit Report Brochure [pdf] . Local Official Response: Local government …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… audit report, Improper Medicaid Payments to Eye Care Providers (Report 2015-S-6 ). Background Under federal and State regulations, providers must apply for enrollment into the Medicaid program … services to Medicaid recipients. In addition, Medicaid providers must revalidate their enrollment every five years. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls … Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68State Comptroller DiNapoli Releases Municipal & School Audits
… inappropriate card use, including approximately $38,000 in charges were not properly approved prior to the card being … County) District officials did not ensure that unneeded network user accounts were disabled in a timely manner. As a … her own credit card purchases. The former director was arrested in September 2022 for charges relating to her use of …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are upholding in-state residency … students receive the benefit of a lower tuition, according to an audit by Comptroller Thomas P. DiNapoli. The audit … “SUNY is enabling graduate students from out-of-state to take advantage of a tuition benefit that is supposed to be …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsComptroller DiNapoli Releases Municipal Audits
… money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors … 44 of 76 remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… Enacted Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year (SFY) 2020-21 and projects … Enacted Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year SFY 202021 …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookState Agencies Bulletin No. 2079
… to employee business expense reimbursements require withholding and Form W-2 reporting on any excess amounts … be added to the employee’s taxable gross wages for tax withholding purposes, and are subject to employment and … income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: NY's Homeownership Rate Lowest in the Nation
… their home, compared to 52% of Asian households, 34% of Black households, and 29% of Hispanic households. The … DiNapoli said. “The low rate of ownership for Black, Asian, and Hispanic New Yorkers is especially … rates are low generally and lower among Hispanic, Black, and Asian households relative to the national average …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationDiNapoli: New Yorkers’ Debt on the Rise
… The average household debt in New York climbed to a new high of $53,830 at the end of 2021. While New Yorkers … mortgages and credit cards,” DiNapoli said. “Borrowing can help individuals achieve their personal and financial … in the first two quarters of 2022 and is now the highest on record, exceeding previous highs from 2008. For both New …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… and plans to add renewable energy, energy efficiency, and grid modernization initiatives, those emissions reduction … its investment. The low emission index underweights stock ownership in some of the worst GHG emitters based on independent emissions data reported to the CDP (Carbon Disclosure Project) and …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Birch Family Services, Inc. (Birch) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Birch’s CFR for the fiscal year ended June 30, 2013, and … whether the costs reported by Birch Family Services Inc on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualTown of Windsor – Capital Project (2025M-52)
… York State Office of the State Comptroller (OSC) 1 that construction costs of a town-owned building is a charge to TW … cost of $6.7 million. Audit Summary Although three Project construction contracts totaling $4.8 million were properly … we question whether TOV fund balance was spent on the construction of the Town-owned highway garage. If the money …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… preschool Special Class in an Integrated Setting half-day classes (program 9165) and full-day classes (program 9160) to children who are between three … were not documented. The recommended disallowance is $9,452. For program 9160, the disallowed amount of $2,213 …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Averill Park No. 2 Fire District , Village of Goshen , Hortonville Fire District , Margaretville Volunteer Fire Department , City of Ogdensburg , Pulteney Volunteer Fire Department , … State Comptroller DiNapoli announced completed audits of the Averill Park No 2 FD Village of Goshen Hortonville …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits