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Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage … has adequate controls over selected financial operations to provide reasonable assurance that State assets and … To determine whether the Division of Alcoholic Beverage …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsCompliance With Payment Card Industry Standards (Follow-Up)
… of payment must comply with the Data Security Standards (DSS) established by the Payment Card Industry (PCI) Security Standards Council. The PCI DSS is a comprehensive set of technical and operational … 19, 2017, examined whether the Authority complied with PCI DSS. The audit covered the period March 1, 2017 through June …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/compliance-payment-card-industry-standards-followState Comptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for professional services obtained from seven providers who … officials did not require written quote documentation for purchases from 11 purchase contract vendors totaling … in-house and sharing officials with other districts. For example, in 2015-16 the district entered into an …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsNew York State Comptroller DiNapoli Statement on Martin Luther King Day
… King’s life mission was to bring equal opportunity for all people in employment, education and civic life. His dream … his amazing work, legacy and hope for a bright future for all. … Kings life mission was to bring equal opportunity for all people in employment education and civic life …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-dinapoli-statement-martin-luther-king-dayMember E-News Archive — 2023
… Possible Changes in Pension Deductions Vested: Qualifying for a Retirement Benefit Give Your Retirement Savings a Boost … Important Documents? October 2023 Know Anyone Looking for a Career with Purpose? Get the Word Out! Use Retirement Online for a Pension or Mortgage Verification Letter How School …
https://www.osc.ny.gov/retirement/publications/member-e-news-archive-2023Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… unable to meet their essential needs (e.g., food, shelter, clothing, medical care, securing entitlements); are in need …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanOpinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Pandemic and Recovery: Local Government Finances and Federal Assistance - Lessons from the Mid-Hudson Region
The case studies described in this report provide insight into some of the fiscal challenges that the COVID-19 pandemic presented to individual local governments in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/pandemic-and-recovery-lessons-from-the-mid-hudson-region.pdfDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… support critical services for older adults in the future. “Many older adults are living on fixed incomes and no one … in spending for these services. These expanded services were funded by the city in CFY 2025, but this funding drops … Adults in New York City: Demographic and Service Trends Reports & Fiscal Tracking Tools NYC's Shifting Population: …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsA Message From Comptroller Thomas P. DiNapoli – World Trade Center Presumption
… events of September 11, 2001, or the thousands of people who helped in the rescue, recovery and cleanup efforts at the … or your family if you were one of the courageous workers who participated in this effort. For those of you who gave so much, these laws may provide some small measure …
https://www.osc.ny.gov/retirement/publications/world-trade-center/message-comptroller-thomas-p-dinapoliYork Central School District – Lead Testing and Reporting (S9-25-19)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… “These latest results should remind officials to closely watch future collections and plan accordingly.” Collections …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019New York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… The New York State Common Retirement Fund and The Church Commissioners for England have today written an open … Edward Mason, Head of Responsible Investment for the Church Commissioners for England, quoted from the open … The New York State Common Retirement Fund and The Church Commissioners for England write open letter to …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … creating the State Liquor Authority and the Division of Alcoholic Beverage Control (both commonly and hereafter … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Mitigation for Extreme Weather Conditions and Flooding
… LIRR is the busiest commuter railroad in North America, with an average weekday ridership of about 198,200 customers … to identify weather-related risks. LIRR officials advised us that a risk assessment was being conducted and was to be … front loaders, and two of the light towers were not at the site. Officials stated that the equipment was currently being …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingDiNapoli: Former Clerk Padded Her Pay With Town Funds
… DiNapoli today announced the arrest of Jordan Green after an investigation and audit found that she paid herself thousands of dollars in unauthorized payroll … instead of making deductions from her paycheck. Green, an employee of the Town of Minerva since July 2010, resigned …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsOpinion 91-51
… Such sums so levied shall be collected by the local tax collectors or receivers of taxes and assessments and … year in which the advance was made. Further, where the tax bases of the "lending" fund and the "borrowing" fund are …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… made in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge … of a Medicaid eye care provider (Provider) and the owner’s family members and associates inappropriately enrolled as … and questionable practices, including: The owner and family members submitted false income information to obtain …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… state is spending federal funding,” said Citizens Union Executive Director Betsy Gotbaum, “With such large sums of … director of BetaNYC , a public interest technology non-profit. “As we figure out how to support those who have …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programs