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Internal Controls
A good internal control system is necessary to assist local officials in meeting all their responsibilities.
DiNapoli: New York City Job Growth Continues to Set Records
… Thomas P. DiNapoli. “New York City’s unemployment rate is at a historic low and job growth over the past decade has … income and sales tax collections, making it easier for the city to afford new services and to balance the … job growth was concentrated in three employment sectors with health care accounting for 35,300, or 40 percent, of the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) but there are … position and discretionary programs if greater preparation is not taken, according to a report released today by State … and the risk of its lasting consequences, the city is vulnerable to reductions both in federal spending and …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Chateaugay – Real Property Tax Exemption Administration (Franklin County) Of the 224 granted exemptions reviewed (approximately $6.2 million of assessed value), 136 exemptions (61 percent), …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-629
… University of New York (CUNY) campus security titles and nursing titles who meet the eligibility criteria Background … security titles and the December 2018 annual payment for nursing titles. Effective Date(s) Institution Pay Period 19C; … from June 1 to November 30 $227.00 Employees in the CUNY nursing titles listed below are entitled to the December 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-629-december-2018-uniform-allowance-paymentDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… rise to child labor, sweatshop conditions and the denial of labor rights. Greater corporate accountability for … steps they are taking, or plan to take, to monitor the use of subcontractors by their overseas apparel suppliers. The reports include company policy of those subcontractors, the applicability of company codes …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyCUNY Bulletin No. CU-663
… University of New York (CUNY) campus security titles and nursing titles who meet the eligibility criteria are … security titles and the December 2019 annual payment for nursing titles. Effective Date(s) Effective as of Institution … from June 1 to November 30 $227.00 Employees in the CUNY nursing titles listed below are entitled to the December 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-663-cuny-december-2019-uniform-allowance-paymentState Comptroller DiNapoli Releases Audits
… Department to take steps to ensure that school bus drivers, monitors, and attendants are qualified and properly … and, consequently, did not have assurance that drivers, monitors, and attendants across the state were …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… services to disabled children who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to … Parsons’ SEIT program was discontinued at the end of the 2012-13 fiscal year. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableCapital Planning and Maintenance
… Ogdensburg Bridge and Port Authority (Authority), created in 1961, manages over $73 million in assets comprising five key transportation and commerce facilities in the State’s North Country: the Ogdensburg-Prescott …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… in place to accurately capture the Title V Operating Permit Program’s (Program) revenues, expenditures, and … sources subject to the Program must obtain an operating permit and pay annual fees established by the Act. The … bills them annually. The Act mandates that the Program’s permit fee revenues be sufficient to cover all reasonable …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… Objective To determine whether Medicaid managed care organizations inappropriately paid for durable medical … are economically disadvantaged and/or have special health care needs. Many of the State’s Medicaid recipients receive their services through managed care, whereby the Department pays managed care organizations …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentState Agencies Bulletin No. 2284
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA and PEF Over40 Comp Time II Cash … to participate in the annual cash out. The payment is calculated at the straight time rate based on the … The purpose of this bulletin is to provide agency instructions for processing the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-outDiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… The state Department of Taxation and Finance should increase monitoring and … DiNapoli said. "My auditors found the state Department of Taxation and Finance's oversight over the program can be … held by the deposit initiator, who must remit 80 percent of any unclaimed bottle deposits to the state on a quarterly …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… support through personal income tax check-offs including fish and wildlife programs, missing and exploited children … by the Department of Environmental Conservation, for fish and wildlife management. DiNapoli’s report, coming after …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… Thomas P. DiNapoli announced today. DiNapoli's audit of New York League for Early Learning Inc. (NYL) focused on $138 million in expenses the school claimed for special education services …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… program requirements, including the creation and retention of jobs.” The NYCIDA helps eligible local businesses to … equivalent (FTE) jobs will be created or retained because of the breaks. In 21 of the 23 successful applications that auditors sampled, …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… by the CMIA consultant in accordance with Section 205.5 of the CMIA regulations, using the most recently issued … Single Audit data available. Since NYS has a total amount of Federal assistance for all programs, the NYS threshold comprises the greater of: The dollar amount of all federal assistance received by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaContract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… detailed in the advertisement posted in the NYS Contract Reporter, CR #2089311) pursuant to its discretionary … this opportunity have been posted to the NYS Contract Reporter at http://www.nyscr.ny.gov (CR #2089311). All … detailed in the advertisement posted in the NYS Contract Reporter CR 2089311 …
https://www.osc.ny.gov/procurement/c001148DiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… supply.” According to the World Wildlife Fund (WWF), palm oil is the most widely consumed vegetable oil on the planet and nearly half of all packaged products … such as shampoo, ice cream and detergent contain palm oil. Similarly, the WWF says global soy production has …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policy