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Inventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdfState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… were arrested Friday for allegedly giving false pay stubs to "boost" their family income to qualify for mortgage loans … and they now will be held accountable for their actions. I thank District Attorney Soares for prosecuting this case." … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… were spent on Medicaid Managed Long-Term Care (MLTC) costs for individuals who no longer qualified for the program, according to an audit by State Comptroller … six years resulted in over $700 million in overpayments for ineligible members and $2.8 billion for minimal services …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsOpinion 92-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … questioning. April 9, 1992 Cornelius F. Healy Deputy State Comptroller … Whether General Municipal Law 72o …
https://www.osc.ny.gov/legal-opinions/opinion-92-9XIV.13.A Overview – XIV. Special Procedures
… 31350-31449, 61100-61299). The Statewide Financial System then generates a General Ledger Journal Entry (Journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewState Public Authorities Dashboard
For each category on the dashboard the data represent the most recently certified fiscal year for those authorities reporting through PARIS and does not reflect a common fiscal year or State fiscal year
https://www.osc.ny.gov/reports/state-public-authorities-dashboardGuide to Financial Operations
… The New York State Guide to Financial Operations (GFO) acts as a reference source for statewide …
https://www.osc.ny.gov/state-agencies/gfoI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts as a reference source for statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsOpinion 94-31
… of Education, 34 AD2d 351, 312 NYS2d 252; Coates v City of New York, 76 Misc 2d 769, 351 NYS2d 906). Accordingly, in our …
https://www.osc.ny.gov/legal-opinions/opinion-94-31State Agencies Bulletin No. 2214
… Short Form Request. Once approved in NYSTEP, agencies must report these changes in PayServ using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025Delaware County – Court and Trust Funds (2022-C&T-2)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether … 2 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. … Court must develop sound procedures and processes which, when implemented properly and consistently, provide a system …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Columbia County – Court and Trust Funds (2014M-353)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Putnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have … Recommendation There were no recommendations as a result of this audit. … The purpose of our review was to determine …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Genesee County – Court and Trust Funds (2014M-322)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, 2014. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Oswego County – Court and Trust Funds (2022-C&T-5)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … State Comptroller as abandoned property . We identified unclaimed funds from two actions totaling $20,050 that were …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Allegany County – Court and Trust Funds (2014M-74)
… moneys from foreclosures and contract disputes resulting in a mechanic’s lien (when the whereabouts of any person … Clerk maintains scanned copies of all court orders filed in his office, he does not make an entry into the court and … a court. We identified funds which improperly remained in the Treasurer’s custody and should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Jefferson County – Court and Trust Funds (2022-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Greene County – Court and Trust Funds (2014M-294)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Dutchess County – Court and Trust Funds (2014M-293)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293