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State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Agriculture and Markets: Annual Assessment of Market … services was not possible. Metropolitan Transportation Authority (MTA) – New York City Transit and MTA Bus Company: … and is required to make restitution to the state. Port Authority of New York and New Jersey (PANYNJ): Selected …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsAccounts Payable Advisory No. 69
… Subject : Required Information Related to all State Credit Cards Guidance : Guide to Financial Operations Chapter XIV.10.A – Required … State Credit Cards provides agencies with guidance related to required employee information for all New York State …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsXIII.4 Overview – XIII. Employee Expense Reimbursement
… Section Overview and Policies When employees travel on State business, they are entitled to reimbursement for appropriate expenses and will be reimbursed in accordance with the OSC Travel Manual and … claims line by line, between destination points. When a proxy enters and submits an expense report into the SFS on …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… and refreshments. In addition to the documentation the OSC requires Business Units to maintain for all advance account transactions (outlined below), OSC also requires Business Units to maintain the names and … in each change fund and its location. Signed receipt forms should be on file from the fund custodians. Periodic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesLocation Service Providers
… the rightful owners should claim their abandoned funds without charge, strongly encourages everyone to contact the … the rightful owners should claim their abandoned funds without charge strongly encourages everyone to co …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersLyon Mountain Fire District – Cash Disbursements (2017M-2)
… for claims that we reviewed, two were not audited or approved by the Board. During the audit period, eight …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Ausable Valley Central School District - Claims Auditing (2018M-190)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… report - pdf] Audit Objective Determine whether credit card and travel expenditures were properly approved, … to initiate corrective action. … Determine whether credit card and travel expenditures were properly approved supported …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Town of Poestenkill - Credit Card Purchases (202M-34)
Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/poestenkill-town-2024-34.pdfTown of Springfield – Credit Card Purchases (2020M-138)
Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/springfield-2020-138.pdfCompliance With Payment Card Industry Standards (2017-S-11)
To determine whether the Thruway Authority complies with Payment Card Industry Data Security Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s11.pdfCompliance With Payment Card Industry Standards (Follow-Up) (2021-F-2)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With Payment Card Industry Standards (Report 2018-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f2.pdfCompliance With Payment Card Industry Standards (2018-S-61)
To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s61.pdfCompliance With Payment Card Industry Standards (Follow-Up) (2018-F-5)
To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Payment Card Industry Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f5.pdfCopiague Fire District – Credit Card Purchases (2019M-98)
Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-98.pdfXII.8.B Matching – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Matching is an automated process in the … information is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines for commodities will be matched against the purchase order …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… account. Prepaid Voucher Used for entering Procurement Card (PCard) payments. A prepaid voucher is used ONLY to pay Procurement card (PCard) bills. Agency designated ChartFields must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… that allows agencies to bill each other, settling bills without the need for a paper check and using accounting … that allows agencies to bill each other settling bills without the need for a paper check and using accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingOpinion 91-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of "hospital" contained in Public Health Law, §2801(1). You ask whether a county may make purchases for county … supplies and services. The term "municipal hospital" is not defined in General Municipal Law, §103(8). This Office, …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m