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State Comptroller DiNapoli Releases School District Audits
… did not always seek competition to procure goods and services. As a result, they may not have procured them in a … awareness training. South Seneca Central School District – Online Banking (Seneca County) The board and district officials did not ensure that online banking transactions were appropriate and secure. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is … and revenue can be tracked via the NYAR0473 –Appropriated Loan Receivables report. To run the NYAR0473, navigate to Accounts Receivable > Report > Appropriated Loan Receivables. Agencies should review their enacted budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… of Corrupting the Government in the third degree, a class D felony. Villasuso today paid $175,000 in restitution … of Corrupting the Government in the fourth degree, a class E felony. Diana was sentenced upon his conviction of … count of Engaging Prohibited Conflict of Interest, both class A misdemeanors. The former county executive today paid …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionSubway Wait Assessment
… improvements, the MTA released the Subway Action Plan to improve service. One of the changes in the Plan was … Platform Time, the average time that customers wait at a station beyond their scheduled wait time; Additional Train … OP did not include key subway stations such as Penn Station, 59th Street-Columbus Circle, and 14th Street. These …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentVillage of Hudson Falls – Information Technology (2025M-10)
The Village Board Board and officials did not establish adequate controls to safeguard IT systems or develop adequate IT policies or procedures In addition the Board did not develop and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of ser
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Administration and Monitoring of Financial Assistance to New York City Businesses
… Objectives To determine whether the New York City Industrial Development Agency (NYCIDA) has … August 2021. About the Program NYCIDA was created by the New York City Council in 1974 “to promote the economic … NYCIDA provides financial assistance to companies in New York City through tax waivers of City and State sales and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesTown of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund … The Board also did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… in an inaccurate 1099 being issued to the vendor. Supplier ID/Vendor ID The supplier ID should match the original voucher. Exceptions are outlined …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local … offices are not consistently conducting on-site reviews of local health departments that carry out the state’s lead … The state Department of Health DOH needs to improve its monitoring of New Yorks …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programInternal Control System Components
… internal control over its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires … if controls fail. The Department does not provide adequate training to unit managers about their internal control …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOversight of Weights and Measures Programs
… is fair. Department regulations specify that all commercial devices used to weigh and measure commodities sold … fuels; inspect and test packaged commodities; regulate commercial weighing and measuring practices; and investigate … weighing/measuring devices were used by more than 27,000 commercial establishments statewide. Gasoline and diesel fuel …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsCompliance With Payment Card Industry Standards
… Compliance With Payment Card Industry Standards (2015-S-65) Central New York Regional Transportation Authority: …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsState Agencies Bulletin No. 2094.1
… No. 2094 . Purpose The purpose of this bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to remain compliant with NACHA requirements. Background According to updated … The purpose of this bulletin is to notify agency payroll offices of a change in Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingState Agencies Bulletin No. 2094
… No. 2094 .1 Purpose The purpose of this bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to remain compliant with NACHA requirements. Background According to updated … The purpose of this bulletin is to notify agency payroll offices of a change in Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and are originated by the State agency. OSC BSAO is responsible for accurate recording of all operating and … used in the opposite accounting entry, main fund field.For ease of reconciliation, transfer amounts from one fund to …
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
… Agencies are required to reconcile cash advance bank accounts monthly in order to comply with the provisions … For full instructions, see Chapter XIV, Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts monthly aids in fraud reduction and facilitates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationRiverhead Central School District – Financial Operations (2025M-64)
… [read complete report – pdf] Audit Objective Did the Riverhead Central … enable them to monitor financial operations? Audit Period July 1, 2022 – April 30, 2024 Understanding the Audit Area … the District’s financial operations is limited. The report includes eight recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64DiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… and supportive atmosphere for all employees," said Matthew W. Patsky, CEO of Trillium Asset Management. "We are …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsOpinion 92-45
… of an emergency rescue and first aid squad of a fire district fire department. You ask whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons … .). In addition, the board of fire commissioners of a fire district which has a squad composed mainly of volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Selected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the … 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson River …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practices