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XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… OVERVIEW AND POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, … the payment process to ensure claims are appropriate to pay. Agency heads may use a variety of resources and … in the form of operator identification and passwords. Voucher Authorizer Designation Section 110 of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processDiNapoli Releases July Cash Report
… the first four months of the State’s fiscal year came in $17.7 million lower than the Division of the Budget’s … sources and the one-shot nature of billions of dollars in settlement proceeds, it is important to closely monitor … the same period last year, and collections of $4.7 billion in July were $361 million, or 8.4 percent, higher than …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportReal Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioSelected Aspects of Discretionary Spending
… adequately supported, and properly approved. Our audit covers from April 1, 2010 through December 31, 2012. … (running until 2068) from the City of New York. During our audit period, we identified approximately $1.7 million of … of discretionary costs that are appropriate and the dollar thresholds, supporting documentation, and formal approvals …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… today announced that the New York State Common Retirement Fund’s investment return was 11.55% for the state fiscal year … value of $267.7 billion. “Strong performances across asset classes helped drive the state pension fund’s … in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds and mortgages …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24DiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… System (NYSLRS) that she never received a $4,055 loan check to get a replacement check in the same amount. … Retirement System by lying that she had never received a loan check,” said State Comptroller DiNapoli. “Thanks to my … October 14, 2021, she submitted a request to NYSLRS for a loan against her pension in the amount of $4,055. After she …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkMembership Milestones for Employees’ Retirement System (ERS) Members
… Contents on the left or scroll down to see how your years of service affect your retirement benefits. For specific … job-related death and disability benefits. After 1 year of service credit, you are covered by a non-job-related death benefit. With 5 years of service credit, you become vested and are entitled to a …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit … Article 11 5 and 6 under Sections 370a 371a and 375 Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitDiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… overwhelmed sewer systems, according to a report released today by State Comptroller Thomas P. DiNapoli. "When billions … overwhelmed sewer systems according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeCyber Incident Response Team (2020-S-58) 180-Day Response
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58-response.pdfCyber Incident Response Team (2020-S-58)
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58.pdfState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… their family income to qualify for mortgage loans from KeyBank and Citizens Bank, according to an investigation by … their family income to qualify for mortgage loans from KeyBank and Citizens Bank …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanSelected Aspects of Discretionary Spending
… transportation systems in the central region of New York State, including Onondaga, Oswego, Cayuga, and Oneida … that employees used due diligence to obtain the lowest reasonable cost. We questioned the propriety of … reasonable, we questioned whether the Authority paid the lowest reasonable costs to obtain the benefits intended from …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Capital – 2021 Financial Condition Report
… efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital … of total capital spending increased from 1.3 percent to 4.5 percent. Mental Health, Health and Social Welfare purposes, … of the Budget projects: Capital spending to average $15.5 billion per year; and The share of non-federal capital …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalSecurity Over Critical Systems
… cultural assets, and protect natural resources. On October 2, 2025, the Trust had 52 employees on its payroll, including …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsComptroller DiNapoli Releases Municipal Audits
… duties are not segregated and village officials do not provide adequate compensating controls, such as … officials did not have specific criteria to document how they arrived at their decisions when approving or denying … County) The treasurer has not filed the district’s annual update documents (AUD) with the Office of the State …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 93-1
… in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary …
https://www.osc.ny.gov/legal-opinions/opinion-93-1State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Bradford Volunteer Fire Company, Inc. , Town of Conesville , … their money is being spent appropriately and effectively.” Bradford Volunteer Fire Company, Inc. – Apparent … today announced his office completed audits of the Bradford Volunteer Fire Company Inc Town of Conesville New …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsTransformation of the MTA
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also … To determine whether the Metropolitan Transportation Authority established a …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… COVID-19 pandemic has created a significant revenue loss for the city while driving up costs to deal with its … Washington, for its part, can, and must, help the city weather this colossal economic storm.” The report found that … on record, with a loss of 944,000 jobs in March and April. However, a return to prior pandemic employment levels …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-finances