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Compliance 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.pdfUrban 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.pdfVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… for such prepayment. Village officials paid 40 credit card charges totaling $7,187 (of 103 charges totaling $16,999 …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided … The former Director hired an employee in violation of Broome County Civil Service (BCCS) requirements at a …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165CUNY Bulletin No. CU-423
… Program. Affected Employees Employees participating in the CUNY Transit Spending Account Program Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-423-new-vendor-cuny-transit-spending-account-programVillage of Stamford – Claims Audit (2022M-197)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) effectively audited claims prior to … the Board approved 890 claims totaling $8.2 million. Of the 200 claims totaling $1 million we examined: 78 claims …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… or authorized prior to being made, including a $800 credit card payment to a non-Company vendor, $540 for member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andNew Lebanon Central School District - School District Website (S9-19-37)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … information; and annual external audit reports. Office of the State Comptroller’s (OSC’s) audit and corrective … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Beacon City School District - School District Website (S9-19-27)
… location. Comprehensive appended property tax report card or CAP to the external audit. A completed internal audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… funds were safeguarded. Key Findings Company officials did not provide oversight of financial operations to ensure … was able to misappropriate $64,972 of Company funds from January 2016 through December 2019. The former Treasurer … review monthly bank statements and canceled check images, receive monthly financial reports, audit bills (claims) prior …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Review of Credit Card Expenses at Finger Lakes DDSO
… Purpose We reviewed select Procurement Card transactions incurred by Finger Lakes Developmental … contract is in place. … We reviewed select Procurement Card transactions incurred by Finger Lakes Developmental …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoCUNY Bulletin No. CU-413
… Agency Actions Agencies must review the pledge form and verify the completeness, accuracy and legibility of the amount and type of payroll deduction, employee’s college and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-413-2011-united-way-cuny-campaignCUNY Bulletin No. CU-389
… Agency Actions Agencies must review the pledge form and verify the completeness, accuracy and legibility of the amount and type of payroll deduction, employee’s college and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-389-2010-united-way-cuny-campaignLehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through February … Transmit all funds due to the State Treasury on a timely basis. Effectively separate the duties related to the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsCUNY Bulletin No. CU-351
… Agency Actions Agencies must review the pledge form and verify the completeness, accuracy and legibility of the amount and type of payroll deduction, employee’s college and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-351-2009-united-way-cuny-campaignYork College – Time and Attendance Practices for Public Safety Staff
… Time and Attendance Matters Found in the Use of Certain Federal Funds (2012-S-104) … To determine whether York …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffOversight of Transportation Services and Expenses
… in fuel purchases using the statewide refueling credit card (i.e., WEX card). Key Findings The Department has not established …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… Comptroller Thomas P. DiNapoli, the United States Attorney for the Eastern District of Pennsylvania, the Social Security … announced the arrest and guilty plea of Timothy Gritman, a Pennsylvania resident, on wire fraud and Social Security … and pretended to be his father on multiple occasions. When DiNapoli’s office sought to determine whether Ralph …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityState Comptroller DiNapoli Releases Municipal & School Audits
… Training (Niagara County) SHP training was not provided to all employees and elected officials. Of the 65 total … completion records were unreliable. As a result, officials have no assurance that all individuals who should have completed the 2021 SHP training did so. Cold Spring …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… policies. Thruway Authority: Compliance With Payment Card Industry Standards (Follow-Up) (2019-F-14) An audit … policy that addressed all the requirements in the Payment Card Industry Security Standards Council. It could also …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-audits