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Internal Control System Components
… whether the Workers’ Compensation Board’s management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … each State agency to institute a comprehensive system of internal control over its operations. The Division of the …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsState Agencies Bulletin No. 1943
… through 09/30/2021. Agency Actions Agencies must submit vaccination leave data to OSC by 10/22/2021. This leave is … mailbox that contains a list of employees who charged vaccination leave between 04/01/2021 and 09/30/2021. The … of the spreadsheet. OSC Actions OSC will compile the COVID vaccination leave information between 04/01/2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaComptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Attorney General … C felony. Today, she was sentenced to 2 to 6 years in state prison by Supreme Court Judge Roger D. McDonough in … Cizik also agreed to a judgment in favor of the New York State and Local Employees Retirement System in the amount of …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionOpinion 91-62
… LAW, §10(1)(i): A village, by local law, may transfer a building to a school district public library without … reserving to itself the right to use a portion of the building and planned improvements thereto for village … You ask whether a village, by local law, may transfer a building to a school district public library without …
https://www.osc.ny.gov/legal-opinions/opinion-91-62State Comptroller DiNapoli Releases Municipal & School Audits
… workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not aware of the large … of $141,791,700. Brentwood Union Free School District – Information Technology (IT) (Suffolk County) The board and … district officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1330
… payment will be made in a separate check regardless of when it is paid. The separate check will be issued with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1330-april-2014-management-and-confidential-mc-longevity-lump-sum-llsTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wappinger-2020-130.pdfState Agencies Bulletin No. 2061
… the following: Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY … Tax Arrear GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information These monies are taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022State Agencies Bulletin No. 970
… Purpose To inform agencies of OSC’s automatic processing of the LLS payment and to provide instructions for payments … Longevity-eligible employees with an increment code of 1976-2005, 0010, 0110, 0210, 0310 and 0410 in the … To inform agencies of OSCs automatic processing of the LLS payment and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/970-april-2010-civil-service-employees-association-csea-longevity-lump-sumComptroller DiNapoli Releases State Audits
… Penalties (2015-F-8) An initial report issued in July 2013 found that outstanding penalties routinely had no collection … more and were often deemed uncollectible. This audit also found that there was a lack of a separation of duties … flow in the department. In a follow-up, auditors found department officials have made progress in addressing …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Management of Unexpected Delays and Events During Winter 2017-18
… Purpose To determine if the Long Island Rail Road (LIRR) has plans to address unexpected delays or events and … Authorities Law. One of six MTA constituent agencies, the LIRR is the largest commuter railroad in the country and the … in the yard or collisions between a person and a train, which kept it from providing scheduled train service. …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Accounts Payable Advisory No. 49
… impacts the Scheduled Due field and, where applicable, the Discount Due field. The default Basis Date for vendors … the Basis Date to calculate the Scheduled Due field and Discount Due field, where applicable. Note: This section used …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… DiNapoli announced today his office stopped $24.2 million in questionable or fraudulent personal income tax refunds payments so far in 2018. "Tax cheats are continuously looking for new ways to … out 4.9 million state tax refunds totaling $4.8 billion in 2018. Another 140,000 refunds totaling $160.1 million are …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsOpinion 2002-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- … Whether the cost for street lighting in a town and maintaining a building used as town hall are raised …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 98 - 22
… e.g. 1981 Opns St Comp No. 81-244, p 259; 31 Opns St Comp, 1975, p 53; 30 Opns St Comp, 1974, p 82; compare 30 Opns St … for publicity fund purposes in their discretion (1975 Opns St Comp, p 53, supra ). December 29, 1998 Douglas …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 97-3
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not … liens on or after that date (L 1993, ch 602, §8[b], as amended by L 1994, ch 532, §11). Chapter 602 also contains a …
https://www.osc.ny.gov/legal-opinions/opinion-97-3DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… P. DiNapoli announced today his office stopped $25 million in questionable or fraudulent personal income tax refunds from being paid so far in 2016. DiNapoli’s office paid out 4.5 million state refunds … refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund from the …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… refunds totaling $466 million are expected to be paid in the coming days. "My auditors are committed to safeguarding the funds of honest New Yorkers," DiNapoli said. "We'll stay one step ahead of the schemes used by tax cheats, and look to ensure only …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsState Agencies Bulletin No. 708
… ratings given during that period and subsequently reversed on appeal will satisfy this requirement. No finding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuOpinion 88-55
… that bear on the issues discussed in the opinion. FIRE COMPANY- Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts (requiring … for audit); (regulating fund raising activities of village fire department) VILLAGE BOARD -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-55