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Internal Controls
A good internal control system is necessary to assist local officials in meeting all their responsibilities.
State Police Bulletin No. SP-199
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … The 2019 State Police Expertise Pay will be processed in Administration Pay Period 17L/18C, paychecks dated 12/11/2019. Eligibility Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-199-2019-state-police-expertise-payIX.6.E Education Department - G5 System – IX. Federal Grants
… Number (TIN) with the System for Award Management (SAM). OSC BSAO initiates payment requests based on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemOversight of Select High-Technology Projects (2017-S-60)
To determine if Empire State Development (ESD) adequately monitors selected high-technology economic development programs and projects it oversees and whether these projects are achieving the intended employment goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s60-response.pdfDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… Thomas P. DiNapoli, as trustee of the $160.7 billion New York State Common Retirement Fund, along with New York City Comptroller Scott Stringer and a coalition of 19 investors, today released letters written to four major corporate sponsors of the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 in premiums may have been … 2019 examined payments made for prescription drugs and therapy services. It found Medicaid paid $20.1 million for … $18.6 million for physical, occupational, and speech therapy services, and $1.5 million for prescription drugs. A …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… who performed online banking transactions. Whitney Point Central School District – Information Technology (IT) … of loss, diversion or theft of school funds was increased. South Jefferson Central School District – Payroll (Jefferson …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Report Highlights Regional Education Trends
… points. Wealthier districts in New York often depend more on local revenues, such as property taxes, and less on state aid. For example, 68 percent of revenues for Long Island schools come from property taxes and other local …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: City of Troy's Finances in Precarious Position
… for all projects; Provide periodic reports that compare actual revenues and expenditures to the amounts budgeted for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of Directors Board and officials properly approved and monitored projects with appropriate and measurable goals and took action when goals were not met
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mVillage of Islandia – Overtime (2023M-121)
… overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 … to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled $53,719 for the audit period. Village officials and the Building Inspector had no documentation to support the hours that …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Main-Transit Fire Department – Credit Cards (2024M-77)
… For example, two gift cards totaling $1,200 and a smart watch for $350 were purchased as gifts. No invoice or receipt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0State Agencies Bulletin No. 770
… Purpose To explain procedures for processing Veterans’ Program Incentive Award payments. Affected Employees Eligible Department of Labor Veterans’ Program employees Background The Jobs for Veterans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsState Agencies Bulletin No. 1816
… of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background … must follow. This bulletin provides agency entry deadlines for the following processes: Automated Interface Submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1816-schedule-agency-payroll-submission-and-availability-reports-and-filesState Comptroller DiNapoli Releases Municipal & School Audits
… town did not receive all of the revenue it was entitled to. Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … and could not account for water totaling $300,000. Lastly, to meet minimum purchase requirements, the town paid the Town …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Utilization of the Arch Street Yard and Shop Facility
… (for over 3.5 years), leased to the M-7 vendor to make warranty repairs, and licensed twice: once as a parking lot …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight of Procurements and Loan Programs
… Purpose To determine whether the Development Authority of the North Country (DANC) provided adequate oversight of … audit period, DANC also received payments on a total of 70 loans it had awarded for various purposes, including … in terms of procurement reporting and determining reasonable cost. Key Recommendations Establish procedures to …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsCity of Troy – Budget Review (B5-14-23)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … while generally reasonable, needs improvement to make it a better tool for prudently managing the City’s resources. … and, having nearly depleted its capital reserve, is issuing debt to fund capital expenditures. Due to a change …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23City of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9