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Town of Parma – Financial Management and Information Technology (2012M-96)
… or Town Clerk and did not develop a multi-year financial plan to address the Town’s long-term operational needs. The … IT policies and procedures or a disaster recovery plan to follow in the event of emergency. The Town did not … an administrator over the Town’s financial software application who is independent of the financial recordkeeping …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Village of Pulaski – Selected Village Operations (2013M-142)
… system improvement reserve to pay for work associated with the River Street retaining wall project. However, … or supporting records of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Gardiner – Selected Financial Activities (2013M-67)
… The bookkeeper’s cash receipt and disbursement duties were not adequately segregated. Because the abstracts presented to … as written contracts or rate schedules. Town officials have not ensured that accounting records are accurate, … $75,000, despite no express authority for the Town to do so, and the payment of $50,000 to the NPF toward the NPF’s …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Overview – Membership and Enrollment
… a lifetime defined pension benefit . New members will lock in the benefits of Tier 6. Other advantages of …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewCompliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected … protect against electronic security breaches and theft of payment card data. Key Findings While Central Office … sufficient guidance to the CUNY colleges regarding Payment Card Industry …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsLegal Topics and Approvals
… Fundamentals of Article 18 of the General Municipal Law [pdf] Other Local Government Ethics Resources Procurements: … Procedures for Approval of County Districts - A guide for preparation of applications to be submitted to the … Improvement Districts and Sewer and Water Improvements - A guide for preparation of applications to be submitted to the …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsState Pension Fund Adds $30 Million for Investments in New York Companies
… equities, fixed income, real estate and alternative instruments and has consistently been ranked as one of the …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesMedicaid Program – Oversight of Managed Care Provider Networks
… (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access … We found that DOH lacked sufficient oversight of managed care provider networks. We determined that, in many … DOH has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksNational School Lunch, Breakfast Programs – Federal Funding and New York
… The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and … Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools … The National School Lunch Program NSLP Assistance Listing Number 10555 and the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsState Comptroller DiNapoli Releases Municipal and School Audits
… accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances differed from …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsSelected Travel Expenses
… - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and documented for MTA … Headquarters and Capital Construction - Travel and Entertainment Expenses (2013-S-47) … MTA Long Island Rail Roads LIRR expenses for travel and entertainment were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesAccounts Payable Advisory No. 37
… Subject: The Importance of Reconciling Credit Card Charges Guidance: Timely reconciliation of credit card charges helps make sure charges are appropriate … paid for. However, some agencies have not reconciled their credit card charges timely. In fact, some unreconciled …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Marathon Joint Fire District – … (Cortland County) District officials did not develop and manage a comprehensive investment program. The board did not develop and adopt a comprehensive written investment policy as …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Oversight of Construction Management Contracts
… includes 180 State parks with opportunities for hiking, camping, swimming, golfing, and snowmobiling as well as 38 historic sites. Parks oversees a range of capital projects to improve these sites. In an effort to ensure certain capital projects are …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsNew York Youth Jobs Program (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations – three addressed to the Department of Labor and two addressed to the Department of Taxation and … To assess the extent of implementation of the five recommendations three addressed to the Department …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followState Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved 1,411 contracts for state … and remediation of the former Rome Cable Corporation site in Oneida County. $1.4 million with the Student Conservation … In November the Office of the State Comptroller approved 1411 …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberInmate Sentence Calculation and Release Practices
… of Corrections and Community Supervision: Oversight of Sex Offenders Subject to Strict and Intensive Supervision and …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesDiNapoli Releases Fiscal Stress Scores for 17 Cities
… March 31 and July 31. This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress scores have improved in several of these cities, but not everyone has smooth sailing ahead,” … Local officials should use their scores to address areas of concern as they prepare their budgets and long-term …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Comptroller DiNapoli Releases Municipal Audits
… with costs totaling $35,701 could not be located. Town of Marathon – Claims Audit Process (Cortland County) The board … late payments associated with the lease agreement. Town of Marathon – Town Clerk (Cortland County) The clerk did not …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0