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VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… be required by OSC. Any State agency that is expected to discontinue operations must return the full amount of the … Prepare a check in the amount of the reduction payable to the Commissioner of Taxation and Finance. Create an AP … Vouchers of this Chapter for the amount of the reduction to the advance. The Special Use Vendor ID, fund, program, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceAccess Controls and Vulnerability Management
… sources. CDTA is governed by a board of directors. The Chief Operating Officer (COO) oversees technical services and information systems, including activities to protect CDTA’s … and guidelines, including Payment Card Industry Data Security Standards (PCI-DSS), National Institute of Standards …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementState Agencies Bulletin No. 2237
… Group via the Payroll System Questions mailbox during this timeframe. Please include the bulletin number in the subject …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsUse of State Appropriations
… New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and … authority, located in Canandaigua, which supports New York State’s wine and grape industry through research, promotion, … industry, and has six employees. The Foundation receives State funding through a contract with the New York State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsAccuracy of Reported Discharge Data (Follow-Up)
… By classifying them as discharged, DoE’s reported graduation rate was higher than the actual rate and the … its discharge classifications, and hence its dropout and graduation rates. Key Recommendations None Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followChurchill School and Center – Compliance With the Reimbursable Cost Manual
… 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center … Education Law (Law), to children in kindergarten through 12th grade. Pursuant to the Law, schools such as Churchill … the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualUser Access Controls Over Selected System Applications (Follow-Up)
… it serves through teaching, research, and patient care. Upstate, the only academic medical center in Central … York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and … clinical applications after they had transferred to new jobs that did not require that access. Key Finding Upstate …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… to Strict and Intensive Supervision and Treatment ( 2014-S-50 ). Background The Sex Offender Management and Treatment …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… managers and field representatives performed site visits for construction projects, they did not routinely inspect the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… some corrective action. The audit report included 10 numbered audit recommendations. However, recommendation …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… efforts was not reported, and officials did not post the testing results on the District’s website until 48 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in … a policy and Town officials have not developed procedures to address the level of unexpended surplus fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterState Comptroller DiNapoli Releases School Audits
… (Allegany County) Faculty advisors did not ensure student treasurers issued duplicate press-numbered receipts …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… course to capitalize on long-term market opportunities and weather the volatility of the markets in the short-term. We …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… today. The full op-ed is below: Diagnosing Team Cuomo’s nursing home failures: The state comptroller explains his … Department of Health (DOH) collected and used data from nursing homes to curb the virus’ spread. DOH was not prepared … controls and procedures in place to stop a viral spread in nursing homes. Persistent underinvestment in public health …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceDiNapoli Report Looks at Foreclosure Impact on Local Governments
… and require demolition. Communities on Long Island and the Hudson Valley saw the biggest hit to their tax bases in the wake of … August found these same counties on Long Island and in the Hudson Valley had the greatest number of pending …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsSelect Financial Management Practices
… from 390,414 in 2013 to 572,946 in 2014. The increased shipping drove a surge in operating revenues in these same …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesPerformance Based Bus Safety Program
… has effectively implemented the Performance Based Bus Safety Program (Program) by focusing sufficiently … the Department to conduct a safety inspection of each bus every six months. In October 2013, the Department began to implement the Program by revising its bus inspection program to focus less on high-performing …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-program