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Comptroller DiNapoli Releases Municipal Audits
… The board approved a reconstruction capital project without complying with permissive referendum requirements. … with district policy. More than 61 percent of the credit card transactions reviewed did not have documentation to … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… County) The board reviews and approves the abstracts without auditing the individual claims. While villages are … were paid $178,027 and 25 vendors were paid $353,418 without seeking competition. The board did not properly authorize credit card purchases. In addition, the board did not establish an …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with … legislation was signed into law by Governor Andrew Cuomo in December 2015. The bill authorized the Office of the State … offer this type of program. NY ABLE provides a variety of investment options, from conservative to aggressive. Earnings …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsGloversville Enlarged School District - Claims Auditing (2019M-244)
… claims paid prior to audit were allowable, supported and for appropriate purposes. Key Findings Signed checks were … the claims auditor audited and approved claims. Claims for 213 check disbursements totaling $845,215 were not … claims paid prior to audit were allowable supported and for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Compliance With Payment Card Industry Standards (Follow-Up)
… in our initial audit report, Compliance With Payment Card Industry Standards ( 2016-S-31 ). Background Our initial … Transportation Authority (Authority) complied with payment card industry security standards. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followInternal Controls Over Selected Financial Operations
… human resources, and payroll. During State fiscal year ending March 31, 2020, SLA generated nearly $67 million … four charges for $508 ranging between four months to one year old as of June 2020. Recommendations Take steps in …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsSecurity Over Critical Systems
… regulations. The District must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must … compliance with these standards because it accepts credit card payments for access permits to use of the land … to secure processes and systems used to accept credit card payments. However, there were areas in which it could …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… section also recognizes the NET-Card, an administrative change brought about by the implementation of the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netXIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… Business Units should encourage employees to apply for the State Travel Card, the program is voluntary. For those … outlined previously in Section 4 – Employee Travel Expense Reimbursement of this Chapter. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardSchedule of Card Fees
List of all fees for New York State Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/fee-schedule.pdfInternal Controls Over Selected Financial Operations
… human resources, operate training, and arrange logistics. A Master Cooperative Agreement (MCA) between DMNA and the … reimbursements. DMNA did not maintain an internal audit function throughout the course of our audit, despite a Division of the Budget requirement that it do so. There …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… than the invoices supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain … the purchase. Follow-up on overpayments made to the office supply store and seek reimbursement if applicable. … …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Security Over Critical Systems (Follow-Up)
… Security Policy and Acceptable Use Policy, for its IT assets. Additionally, HRBRRD is responsible for adhering … of its compliance with these standards because it accepts credit card payments for access permits to use the … officials made significant progress in addressing the problem we identified in the initial audit report, having …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… with guidance related to required employee information for all New York State credit cards. This includes the … (NET), and Fuel cards. Process and Document Preparation: For all New York State credit cards, agencies must ensure the … to as the employee’s N number) in the proper format. For any questions, please contact the Bureau of State …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… financial activity was properly recorded and reported, and money was safeguarded. Key Findings Credit card purchases … reports, and require timely deposits of fundraising money. The Board should ensure an adequate audit of the … financial activity was properly recorded and reported and money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Comptroller DiNapoli Releases Municipal Audits
… operations. The treasurer performed online transactions without board oversight and bypassed established internal … controls over cash disbursements. In addition, credit card charges were not itemized and receipts were not provided … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsSelected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … replenish E-ZPass accounts, while $11,059 was expended for car rental and other charges. Most of the Fleet Manager's … does not have an accurate means of verifying personal use mileage and therefore the accuracy of the imputed mileage …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesCompliance With Payment Card Industry Standards
… Purpose To determine whether selected State University of New York (SUNY) schools are in compliance with Payment Card …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/compliance-payment-card-industry-standardsOpinion 92-14
… in order for the chief fiscal officer of a county to pay out money which was deposited for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342