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Internal Control System Components
… of each covered agency to certify compliance with the Act by April 30 of each year by submitting a Certification and Internal Control Summary … public authorities and provide guidance to State officials on establishing and evaluating a comprehensive system of …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… to the State and its governmental agencies, and is headed by a Chief Information Officer. ITS’s Enterprise Information … 40 executive State agencies into nine clusters based on the type of service provided. The Division is one of eight … IT Account Management/Access Control Standard, as issued by the EISO, by establishing a Cluster process for granting, …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… clothes, washing up, and traveling to and from the project site. An unannounced visit to the Tarrytown Station found one … employees when trains stop at a station during ongoing track work. Other Related Audit/Report of Interest … Island Rail Road: Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds (2010-S-2) …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0Medicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… Supplemental Maternity Capitation Payments to managed care organizations. The audit covered the period from August … Medicaid recipients receive their services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… is located in Cattaraugus County. The District is governed by the Board of Education which comprises nine elected … to reserves and increased the real property tax levy by approximately 26 percent. The Board failed to adopt a … at more than $11,000. Our review of nine assets included on the disposed asset list disclosed that five of them valued …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCity of Newburgh – Budget Review (B19-6-11)
… City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to … and firefighters ($800,000) is likely underestimated by a total of at least $910,000. The budgeted $565,000 in … insurance may be underestimated by up to $291,000, based on proposed layoffs. The proposed $581,000 in contingency …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11State Comptroller DiNapoli Releases Municipal Audits
… plans to address long-term priorities. An accounting firm hired to perform bookkeeping and payroll duties was not … public inspection during reasonable times as required by law. Village of Homer – Purchasing and Credit Cards (Cortland … County) The board-adopted procurement policy meets all legal requirements and includes a provision that requires a …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … professionals for services totaling $27,048. For access to state and local government spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… inaccurate claims to the New York State Consolidated Local Street and Highway Improvement Program that resulted in the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … auditors identified, town officials overpaid 13 employees by more than $3,500 in overtime pay even though the town … assets. Although the treasurer verbally updates the board on bank balances at the monthly meetings, he does not provide …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… Diane M. Cecero, age 64, of Pittsford, New York, admitted … Diane M Cecero age 64 of Pittsford New York admitted today to …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsOpinion 98-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION … (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need … requirements of Town Law, §64(2). You ask whether the sale by a town of an historic building pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… $3.5 billion, increase in project values from 2018, while net tax exemptions totaled $796 million in 2019, compared to … the last decade,” said DiNapoli. “The reported number of net jobs gained as a result of these projects has hovered … municipalities and school districts by IDA projects, for net exemptions of $796 million in 2019. The value of net …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Brunswick Central School District – Online Banking (Rensselaer County) The … confidentially to officials. East Islip Union Free School District – Financial Management (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and monitoring of youth … to re-enter society and have hope for a better future.” ACS oversees Horizon Juvenile Center in the Bronx and Crossroads Juvenile Center in Brooklyn. ACS is responsible for admitted youths’ safety, medical, …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthState Comptroller DiNapoli Releases Municipal and School Audits
… for one contract exceeded the agreed upon contract amount by $215,395. Long Beach City School District – Financial … the statutory 4% limit in three of the four years reviewed by as much as 5 percentage points. The district transferred a … reserve balances that circumvented the statutory limit on surplus fund balance and resulted in a real property tax …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsComptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… Investigator Mark Spencer, Investigator Casey Quinlan and Deputy Chief Antoine Karam. Forensic accounting was performed … Crimes Bureau is led by Bureau Chief Gary T. Fishman and Deputy Bureau Chief Stephanie Swenton. The Division of Criminal Justice is led by Executive Deputy Attorney General Kelly Donovan. Since taking office in …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysPublications
… members (VO1530) State Correction Officers and Security Hospital Treatment Assistants Plan Benefits available to Tier … (Return to Top) ERS Tier 1 and 2 Retirement Plans New Career Plan — Tier 1 Benefits available to members covered by … or 75-g (VO1508) NYS Correction Officers and Security Hospital Treatment Assistants Plan Benefits available to Tier …
https://www.osc.ny.gov/retirement/publications