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DiNapoli 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-rightsInternal Control System Components
… a complete internal control review program, the Department does not have appropriate assurance that unit managers are … corrective action plans if controls fail. The Department does not provide adequate training to unit managers about …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsRiverhead Central School District – Financial Operations (2025M-64)
… and reporting. The Treasurer, as the custodian of District funds, is responsible for signing checks, making electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Compliance With Payment Card Industry Standards
… customer’s credit card on file. The Authority also accepts in-person credit card payments for E-ZPass tags at its administrative headquarters in Albany and at its Nyack and Tarrytown offices. In addition, the Authority accepts credit card payments over …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsState Agencies Bulletin No. 2094.1
… volumes of ACH payments are required to protect account numbers used for those payments. Account numbers must be unreadable anywhere they are stored, except … field. The Request Direct Deposit panel will display the last 4 digits of the Account Number field only. The Routing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingState Agencies Bulletin No. 2094
… volumes of ACH payments are required to protect account numbers used for those payments. Account numbers must be unreadable anywhere they are stored, except … field. The Request Direct Deposit panel will display the last 4 digits of the Account Number field only. The Routing …
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
… transfer moves monies from one fund to another by charging an appropriation containing specific legislative …
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
… ID’ – Leave blank to return all advances for your agency’s GLBU 'BUSINESS UNIT’ - Agency GLBU 'AS OF DATE’ – Enter … a separate Cash Advance Confirmation & Reconciliation form ( AC 3329 ) is required. The AC 3329 is available in … theft, must follow the procedures as outlined in Section 10.G - Cash Advance Shortages and Overages of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationMiddlesex Fire District – Procurement (2025M-135)
… Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner? … truck. Audit Summary District officials did not ensure the procurement of goods and services were done in an economical … tanker truck. Additionally, officials did not follow the procurement policy adopted by the Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of Town of Barrington , Village of Homer , Plattekill Library , Town of Scriba and the Terryville Fire District … were made without adequate documentation. Plattekill Library – Budgeting Practices (Ulster County) The board has …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsOperational Advisory No. 10
… FBIC charges will be systematically generated and posted in the Statewide Financial System (SFS) through a new automated process. The … real-time basis that is better aligned with the timing of payroll charges. The following section has been added to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationState Authority Codes
… A State Authority Code is a five digit number that uniquely identifies a State authority. This code is assigned by OSC. Each State authority that will submit contracts to OSC will be … A State Authority Code is a five digit number that uniquely identifies a State authority This code is assigned by OSC …
https://www.osc.ny.gov/public-authorities/state-authority-codesState Comptroller DiNapoli Releases Municipal Audits
… Fire District , Village of Walden and Washington County . "In today's fiscal climate, budget transparency and … found county officials procured goods and services in accordance with state law and the county's procurement … and the sheriff did not always procure goods and services in accordance with state law. Of the 35 purchases and public …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Schuyler County – Treasurer’s Office (2014M-186)
… not know the true cash or financial position at any point in time during the fiscal year. Because financial records … with tax installment agreements and a list of taxpayers in default of their tax installment agreement. As a result, … Prepare and file the required annual report with OSC in a timely manner and ensure that the accounting records are …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186City of Olean – Budget Review (B18-1-1)
… budget omitted approximately $40,000 in general fund short-term debt that was included on the City’s debt schedule. The …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Railroad Bridge Inspection Program
… (Department) properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements. … responsibility for almost 3,000 railroad bridges in the State. Key Findings The Department does not sufficiently … properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programSelected Aspects of Discretionary Spending
… Research and Development Authority (Authority) was created in 1975 to use innovation and technology to solve some of New … York’s most difficult energy and environmental problems in ways that improve the State’s economy. The Authority … $7 million of Authority spending that was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Accounts Payable Advisory No. 1
… Card (TCard), or Non-Employee Travel Card (NET-Card), it is important for agencies to select the Supplier ID …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naOversight of the Early Intervention Program’s State Fiscal Agent
… period April 1, 2013 through December 10, 2015. Background In New York State, the Department of Health (Department) is … with the current SFA, Public Consulting Group (PCG). In total, the Department has paid $19.1 million since April … service and data and reporting. Despite improvement in the SFA’s timeliness of EI claim payments, as of September …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agent