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Selected 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 … Park for a term not to exceed 99 years. The Trust has a 13-member Board with members appointed by the Mayor, Governor, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesStandardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to incur travel or conference expenses. This form should be … cash advance proceeds. Certification – there should be a statement to be signed by the traveler stating that he or she …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsCompliance With Executive Order 95 (Open Data)
… To determine whether the Office of General Services (OGS) is complying with Executive Order 95 (EO 95), including … (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The audit covers the period … EO 95, issued March 11, 2013, established an Open Data Website (Open Data) for the collection and public …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataSelected Aspects of Discretionary Spending
… Purpose To determine whether discretionary spending by the New York State Energy Research and Development Authority … in 1975 to use innovation and technology to solve some of New York’s most difficult energy and environmental … written policies and procedures to ensure they adequately address the various forms of Authority discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2State Comptroller DiNapoli Releases Municipal Audits
… was negative $370,229, and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … paid $300,000 during the audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency without a written agreement detailing the services to be provided and the basis for the payment. Track state and …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Oversight of Construction Management Contracts
… the Office of Parks, Recreation and Historic Preservation is adequately monitoring construction management contracts to … of Parks, Recreation and Historic Preservation (Parks) is responsible for operating and maintaining the State park, … to include additional projects throughout New York and is Parks’ largest CM contract. In addition to the DASNY …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsRailroad Bridge Inspection Program
… operating in the State to ensure they meet the bridge inspection requirements. This audit covers the period January … 2010 through June 30, 2013. Background The Railroad Bridge Inspection Program (Program) provides oversight of the inspection of railroad bridges in an effort to ensure public …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programComptroller DiNapoli Releases Municipal Audits
… Carthage-West Carthage Water Pollution Control Facility , City of Long Beach , Oneida Public Library , Village of … cash disbursement functions and have full access rights to record financial transactions in the accounting system with … disbursing payroll checks. Village of Quogue – Justice Court (Suffolk County) The justices did not ensure that court …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… of Medina , Village of Nissequogue , City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsTaxes – 2022 Financial Condition Report
… by 47 percent, primarily reflecting the economic recovery as well as temporary tax rate increases included in the SFY … in securities industry bonuses. Corporate franchise taxes increased by 46 percent, resulting from higher tax … limit on federal itemized deductions for state and local taxes (SALT) by imposing the tax on the business entity …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesOpinion 95-3
… a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the … a limited sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions, or any …
https://www.osc.ny.gov/legal-opinions/opinion-95-3XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… guidance to Business Units regarding voucher workflow in the Accounts Payable module. Online Business Units should … All roles have the ability to take the following actions: Hold – prevents users from taking action on a voucher until the user who placed the voucher on hold takes an Approve, Pushback, or Deny action on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… identity. Exxon's adoption of the Fund's proposal ends a long-running dispute between the corporation and a host of … co-filed this year with Trillium Asset Management. "This is a momentous occasion that calls for celebration. Exxon'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-rightsInternal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ (Department) management of its internal … of each covered agency to certify compliance with the Act by April 30 of each year by submitting a Certification and … control objectives, identified the risks of objectives not being met, nor identified the controls in place to mitigate …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOversight of Contract Expenditures of Palladia, Inc.
… and began operating under Services for the Underserved (SUS), an organization that offers housing, employment, … and rehabilitation services. In 2017, Palladia and SUS entered into a management agreement whereby SUS would provide Palladia with administrative services. …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… below. Operating Transfers are authorized in various State laws but the majority of these transfers are authorized … of operating transfers are executed by the Office of the State Comptroller Bureau of State Accounting Operations (OSC … transfer journal entries specifically authorized in statue. In addition, OSC BSAO reviews and approves operating …
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
… in order to comply with the provisions in State Finance Law (SFL) §107. For full instructions, see Chapter XIV, … of OSC approved advance accounts and other information needed to properly complete the annual confirmation for each … a separate Cash Advance Confirmation & Reconciliation form ( AC 3329 ) is required. The AC 3329 is available in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary … §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, the land, upon … in light of the holding in Board of Education of Central School Dist. No. 1 v Miles , 15 NY2d 364, 259 NYS2d 129 (see …
https://www.osc.ny.gov/legal-opinions/opinion-88-11NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 5 and 21 years. During our audit period, NYSARC operated a … the 2014-15 school year. The New York City Department of Education (DoE) refers students to NYSARC and pays for its … similar to the amounts received by other classes or groups of NYSARC’s employees. $35,066 in excess executive …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not develop a comprehensive acceptable use policy, monitor employee … As a result, auditors identified discrepancies with 17 claims totaling $11,173. Wheelerville Union Free …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits