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State Comptroller DiNapoli Releases Audits
… any analysis to determine whether the costs submitted by sponsors were reasonable. Auditors also reviewed the sponsors’ administrative costs for four randomly selected …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School District Audits
… and approved prior to payment. Auditors also found credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not adequately supported. …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… account, totaling $45,980, using his father’s debit card and ATM personal identification number. The defendant allegedly also used his father’s debit card to conduct 28 transactions totaling $2,484 for purchases …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherUrban Choice Charter School - Credit Card Expenditures (2019M-192)
Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/urban-choice-charter-2019-192.pdfXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… worklists of all other approvers in the pool. Only a user at the Business Unit with a Workflow Administrator role can … workflow. The BSC may want to route a voucher to a user at a Business Unit because the user supervised the vendor … to approval. Budget check occurs after the final approver at the Business Unit or BSC and before the voucher is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleTravel Advisory No. 1
… employee expenses only when the form has been approved by the Comptroller’s office. For additional details see the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… complete report - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110York Central School District - School District Website (S9-19-35)
… enhance transparency by: Posting budget-to-actual results. Preparing and posting a multiyear financial plan to help …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… did not perform a proper audit of claims prior to payment or ensure that adequate supporting documentation was … a cash disbursement policy that prohibits distribution or signing of blank checks. Properly audit all claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… disbursements, totaling $176,847, and 274 debit and credit card transactions, totaling $84,672, did not have adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… bidding requirements. Perform a thorough review of credit card purchases each month. Periodically reconcile the number …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andOpinion 89-65
… individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, authorize or approve the …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 89-57
… This is in reply to your letter asking whether a village, without competitive bidding, may contract with the town in … Attorney Village of Head-of-the-Harbor … Whether a village without competitive bidding may contract with the town in …
https://www.osc.ny.gov/legal-opinions/opinion-89-57State Agencies Bulletin No. 319
… the new Earned Income Tax Credit filing status of "Married Without Spouse Filing Certificate". Affected Employees All … button added to the Federal Tax Data 2 panel of "Married Without Spouse Filing". Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002State Comptroller DiNapoli Releases Audits
… Data Security Standards (DSS) established by the Payment Card Industry (PCI) Security Standards Council, which address security measures associated with credit card data. Auditors found that, overall, the District has … to secure processes and systems used to accept credit card payments but identified that documentation of certain …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsSelected Aspects of Safety and Security in Subway Facilities
… Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesVillage of Ocean Beach - Credit Card Usage (2022M-206)
Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees appropriately used Village credit cards.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ocean-beach-village-2022-206.pdfCompliance With Payment Card Industry Standards (Follow-Up) (2017-F-24)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With Payment Card Industry Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f24.pdfThe Academy Charter School - Credit Card Expeditures (2019M-80)
Determine whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/academy-charter-2019-80.pdfCompliance With Payment Card Industry Standards (Follow-Up) (2019-F-14)
To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Payment Card Industry Standards (Report 2017-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f14.pdf