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II.3.B Establish Control – II. New York State Financial Accounting
… After appropriations are authorized by the Legislature, the State Comptroller will establish appropriation and … After appropriations are authorized by the Legislature the State Comptroller will establish …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New … process Automated Clearing House or check payments in foreign currencies. In the event that a vendor requires checks to be paid in a foreign currency, the Business Unit must process a wire …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… statement on the New York City Mayor’s 2024 State of the City address: “Public safety, affordability, and … will be necessary.” Reports & Fiscal Tracking Tools Review of the Financial Plan of the City of New York NYC's Shifting Population: The Latest …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressDiNapoli: State Pension Fund Value $206.9 Billion
… “Fortunately, our conservative approach for gaining long term, sustainable returns protects the Fund in times of … strategy performed well, with private equity and real estate delivering returns of 18.70 percent and 9.01 percent, …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionAuditors
… use innovative, cutting-edge technologies to analyze organizations and programs that touch every aspect … State and local government budgets, and more. If you want to have a direct positive impact on the lives of others, review qualifications below and … If you want to have a direct positive impact on the lives of others …
https://www.osc.ny.gov/jobs/auditorsXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… The nature of the license agreement precludes maintenance by the licensee; and/or Agency management has determined it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… and user access, patching, and a succession plan for dated programming languages. Key Finding Department officials have …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsFuel Purchases
… March 31, 2014. Background The Authority’s eight regional subsidiaries provide public transportation services in … to supply diesel and unleaded regular gas to the two subsidiaries that account for most of its fuel purchases. In … a private company to supply fuel to its six other regional subsidiaries. The Authority spent over $7.5 million and $7.3 …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesOversight of Nurse Licensing (Follow-Up)
… audit report, Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our initial audit report, which was … submitted by nursing license applicants; monitors nurses once they are licensed utilizing available criminal … identified in our initial audit. Of the initial report’s three recommendations, all three were partially …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of … have. These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mCity of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight … of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As … Determine whether the City of Hornell City Common Council Council provided …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Village of Islandia – Overtime (2023M-121)
… documented and controlled overtime for employees. Key Findings Village officials did not properly approve, … and Village officials did not monitor overtime and relied on the Fire Marshal and Building Inspector to only work overtime when they believed it was needed. Key Recommendations Develop clear overtime procedures, …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did not … As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: Ensure an …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town … taxes within 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… [read complete report – pdf] Audit Objective Determine whether East Hampton Union … officials secured user account access to the network and financial application and developed an information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Philipstown – Financial Management (2024M-100)
… report – pdf] Audit Objective Determine whether the Town of Philipstown (Town) Town Board (Board) properly … Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Ardsley Union Free School District – Financial Management (2024M-13)
Determine whether the Ardsley Union Free School District District Board of Education Board and officials effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… was to review the Sullivan County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for … there is no effective mechanism in place to identify agency members’ financial interests in potential projects … Sullivan County Industrial Development Agency PILOT Program 2013M161 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… totaled approximately $234,000 for the 2012 fiscal year. Key Findings The District does not have adequate financial … indicates its approval by affixing each member’s signature on the warrant. However, the Board minutes do not … balances for the District’s checking and savings accounts. Key Recommendations Adopt an investment policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013m