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Security Over Critical Systems
… payroll, and benefits; and 45 program staff from partner agencies. NHT issued its own stand-alone, vendor-hosted … areas including governance over Payment Card Industry Data Security Standard requirements, and security controls NHT could improve to minimize the risks …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsAccuracy of Reported Cost Savings
… (OMIG) mission is to enhance the integrity of the New York State Medicaid program by preventing and detecting …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsSelected Aspects of Discretionary Spending
… discretionary spending complied with its guidelines and was reasonable, adequately supported, and properly approved. Our audit period was April 1, 2010 to … Authority (Authority) was created in 1970 to develop and improve the public transportation systems in the central …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Endwell Fire District – Controls Over Financial Operations (2013M-277)
… District is a district corporation of the State, distinct and separate from the Town of Union and the County of Broome in which it is located. The Board of … were for proper purposes. The Board did not audit and approve 63 disbursements prior to payment, totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… management and recordkeeping of the activity fund or for closing inactive clubs. The District has an internal auditor … activities, including procedures for record keeping, closing out inactive clubs and disposing of the related …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomTown of Java – Water Accountability (2013M-338)
… customers. Although the Superintendent prepared the Water Withdrawal Report Form to be submitted to the New York State …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338State Agencies Bulletin No. 2197
… Process OSC will mail out employee’s 2023 W-2s Wage and Tax Statements postmarked no later than January … to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2411
… Process OSC will mail out employee’s 2025 W-2s Wage and Tax Statements postmarked no later than February 2, 2026. … to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… Process OSC will mail out employee’s 2024 W-2s Wage and Tax Statements postmarked no later than January 31, 2025. … to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackRoosevelt Fire District – Length of Service Award Program (2025M-40)
… award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not ensure that the LOSAP was annually audited in accordance … for service to their communities. The Board also could not demonstrate that the procurement of LOSAP investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40DiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $242.3 … to increase accountability and transparency. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterState Agencies Bulletin No. 2048
… 2023 will be stopped and the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… the theft and brought the matter to Flynn's office as part of their ongoing partnership. Erickson was terminated from … Erickson systematically defrauded the Hamburg taxpayers of $150,000," DiNapoli said. "Thanks to the hard work of my office in partnership with District Attorney Flynn, Ms. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… F. Grossmann, 68, pled guilty to Bank Larceny, a violation of Title 18, United States Code, § 2113(b), and was sentenced to probation for three years, including one year of home confinement. Grossmann was also ordered to pay … plea and an order for restitution to the pension fund of $130,624," State Comptroller Thomas P. DiNapoli said. …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices for the period … Authority ever submitted specific compensation information to the Council for its approval. The Board did not … official record of the proceedings, including amendments to the personnel policy. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329DiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… to handle any market fluctuations. Our pensioners, members and beneficiaries can remain confident that their benefits are safe thanks to our prudent management and long-term perspective.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out during the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterOpinion 96-23
… considering its most natural and obvious sense and that words of ordinary import are to be construed according to their ordinary and usual meaning. Further, where the words of a statute are clear and unambiguous, resort to other …
https://www.osc.ny.gov/legal-opinions/opinion-96-23XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… and how to handle potential exceptions. New York State Archives http://www.archives.nysed.gov/records/records-management New York State Archives and Record Administration (SARA) requirements for managing records. New York State Archives http://www.archives.nysed.gov/records/laws-reg188 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsTown of Newfield – Selected Financial Activities (2013M-2)
… responsibilities of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be produced for our review. No one can be … adjustments in an attempt to force the accounting records to agree to the bank balance. The monthly and the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $259.9 … to increase accountability and transparency. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarter