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Selected Financial Management Practices
… Battery Place to the northern boundary of 59th Street in Manhattan. The Trust has authority over the planning, … with members appointed by the Mayor, Governor, and the Manhattan Borough President. The Trust also has approximately … leases, occupancy permit fees, revenue from the parking garage, and certain user fees. Key Findings Opportunities …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesRailroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation (Department) properly oversees railroads operating in the State to ensure they meet the bridge inspection … Status of Railroad Bridge Inspection Program (99-S-12) … To determine whether the Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programDiNapoli: Comcast Agrees To Disclose Political Spending
… today a shareholder agreement with media and technology company Comcast Corp. to disclose political spending made with corporate funds. In December, as trustee of the New York State Common Retirement Fund (Fund), DiNapoli … Inc., Marriot International Inc. and PepsiCo Inc. Below is a complete listing of the companies with whom the New York …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Sunshine Developmental School on … not support the audited Programs; $16,578 of unsupported payroll charges; and $157,873 in non-reimbursable legal and … Ensure that costs reported on any CFRs prepared after the scope period comply with Manual requirements. Other …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualState 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-auditsNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
The COVID19 pandemic and economic shutdown led to job losses across almost all industries in New York but the agricultural sector proved to be among the most resilient losing just 1 percent of jobs in 2020 compared to a statewide annual employment loss of 87 percent
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… an overview and guidance to Business Units regarding voucher workflow in the Accounts Payable module. Online Business Units should document voucher approvals in the Statewide Financial System (SFS) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleOpinion 95-3
… In view of the sales taxes imposed by the cities, you ask how the portion of the county general sales tax set aside for … county or educational purposes should be calculated, and how the amount not set aside for those purposes should be …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 95-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … Law with respect to a certain cemetery within the town. You indicate that the town is in the process of determining …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Oversight of Weights and Measures Programs
… to ensure consumer confidence in products purchased in New York State. The audit covers the period April 1, 2014 to … competition is fair. Department regulations specify that all commercial devices used to weigh and measure commodities … seven municipalities found most of them did not complete all their mandated annual inspections. The inability to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… its equal employment and workplace protection policies to prohibit discrimination based on sexual orientation and … a byword for obstinacy," DiNapoli said. "All of us who have fought to have Exxon adopt comprehensive equal rights … Obama's federal contractor Executive Order forced Exxon to do what they have long refused to do – enact articulated …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsCompliance With Payment Card Industry Standards
… charges as toll payment. All Thruway E-ZPass customers have prepaid accounts, from which tolls are electronically …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsState Agencies Bulletin No. 2094.1
… displaying only the last 4 digits. OSC has created a new role for audit access to the Request Direct Deposit panel … displaying only the last 4 digits. PS Query Changes All existing queries that return the Direct Deposit Account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingState Agencies Bulletin No. 2094
… displaying only the last 4 digits. OSC has created a new role for audit access to the Request Direct Deposit panel … displaying only the last 4 digits. PS Query Changes All existing queries that return the Direct Deposit Account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… Objective To determine the extent of implementation of the … Sexual Offense Evidence Collection Kits (kits) provided to hospitals and other health care providers to collect DNA …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followOversight of Direct Placement of Children (Follow-Up)
… made in our initial audit report, Oversight of Direct Placement of Children ( 2017-S-30 ). About the … a child in foster care. One alternative to foster care is direct placement, where a child is placed in the direct …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… in an online application; and must use the designated account codes required for each type of transfer as well as … workflow. Chartfield coding Operating transfers must use account codes 60810 “Operating Transfers to Other Funds” in … From must equal. Appropriated transfers must use the account codes 60830 “Appropriated Transfers to Other Funds” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… For full instructions, see Chapter XIV, Section 4.C – Bank Account Reporting and Reconciliations of this Guide. … to properly complete the annual confirmation for each bank account. The path to access this public query: Reporting … – Enter March 31st of the fiscal year being confirmed 'ACCOUNT DESCRIPTION’ – Leave blank to return all advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationCompliance With Executive Order 95 (Open Data) (Follow-Up)
… after we began our audit. Prior to our audit, ORDA did not have any data items published to Open Data. In addition, it …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followState Comptroller DiNapoli Releases Municipal Audits
… the board did not establish adequate safeguards for online banking transactions. Auditors also found the board … pursue and maximize the collection of parking violation tickets. Auditors determined the board and authority … did not review the number or the amount of outstanding tickets or consider alternatives to increase collections. …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-audits