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Accounts Payable Advisory No. 28
… the internal controls over the payment process as a basis for that certification. This certification requirement is … the head of the agency certify or approve vouchers for submission to the Comptroller for audit. Other individuals may also approve vouchers if …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationOperational Advisory No. 8
… Check Outreach Guidance: Payees that receive State checks for $20.00 or more and do not negotiate those checks within … check. Historically these letters have been sent annually for the preceding calendar year. Beginning February 2025, … check from the issuing Agency. If these steps aren’t taken, the funds will be turned over to the OSC Office of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachState Comptroller Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… controls to adequately monitor and enforce requirements for safety and quality of life on state waters in accordance … them. Department of Health (DOH): Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … 2018 identified up to $8.7 million in improper payments for Part B deductibles and coinsurance. Auditors determined …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… As a result, officials did not maximize interest earnings for the district. In addition, officials did not formally … flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 … County) District officials did not always seek competition for purchases that are not subject to competitive bidding. …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… and discovered 293 items (7 percent) were unaccounted for from law enforcement agency inventories. Of the ten … only two – Elmira and Irondequoit – were able to account for each item tested. The inventories reviewed included property for criminal case evidence, property no longer needed as …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyDiNapoli: State Contractor Failed to Pay Prevailing Wages
… “New York state law requires contractors working for the state to pay the prevailing wage rates and fringe benefits set for the locality where the work is performed, but my auditors … workers.” Shorefront Mental Health Board provides support for treatment and transition programs of the South Beach …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… Comptroller Thomas P. DiNapoli, the United States Attorney for the Eastern District of Pennsylvania Jacqueline C. Romero, the Inspector General for the Social Security Administration Gail S. Ennis, the … order to collect his pension and Social Security payments for more than four years,” DiNapoli said. “Thanks to the work …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program The Gavras Center is a not-for-profit special education provider located in Auburn that …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… (ESSHI) is part of the Executive’s comprehensive plan for affordable and supportive housing to ensure all New … Mental Health (OMH) serves as the lead procurement agency for ESSHI, which provides up to $34,000 annually per individual toward supportive housing for vulnerable populations experiencing homelessness. As …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followMedgar Evers College – Controls Over Bank Accounts
… College (MEC) bank accounts were authorized and used only for appropriate purposes and transactions. The audit covers MEC bank accounts for the period of January 1, 2013 through March 4, 2015. … two accounts (“Medgar Evers College” and “Student Gov’t Assoc. Medgar Evers College”) that were not on the list. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsSupplemental Payments to Executive Employees
… and focused on payments to senior management employees for their performance during calendar years 2012 through … area. Guidance regarding performance incentive programs for public authorities has been developed through the … amounts paid after the end of prespecified work periods for meeting certain performance criteria. WCHCC reports …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesHow to Obtain Your Personal Records Under the Personal Privacy Protection Law
… to you. Personal Records You Can Access/Correct Requests for access to personal information from OSC may be made for personal information that is collected and maintained by … such as an address). How to Make a Request Requests for access and corrections must be written. The request must …
https://www.osc.ny.gov/help/how-obtain-your-personal-records-under-personal-privacy-protection-lawProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Honey bees are essential to the agricultural industry for the pollination services they provide. However, the … contact information of the individual(s) responsible for the care of the honey bees, and whether they intend to … to meet its responsibility to certify nucs and queens for sale and to meet the needs of beekeepers requiring …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followMaintenance and Inspection of Event Recorder Units
… boxes.” ERUs are a valuable safety feature that allow for the monitoring of train equipment and technical analysis … exceeding the permitted time and/or mileage interval. For 129 inspections, maintenance personnel did not provide … on federal regulation, which stated the industry standard for memory capacities for ERUs is 48 hours. Model R142 cars, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsState Agencies Bulletin No. 1204
… transaction in PayServ Effective Date(s) The new feature for reserving an Empl ID will be available in the PayServ … will be able to reserve a system assigned Empl ID, for use in preparing time reports or for other agency purposes, before the new Hire transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionSUNY Bulletin No. SU-339
… provides employee earnings by Dept ID for the calendar year entered. If the query produces multiple rows for an employee, the earnings from each row must be combined, … the “two-year look back” salary. When this query prompts for: Calendar Year – Enter 2021 Minimum Elect Date – Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planVillage of Weedsport – Financial Management (2025M-76)
… long-term financial planning. The Board is responsible for managing the Village’s fund balance, which includes … the Village’s 15 reserve funds, which provide a mechanism for legally saving money for future needs, and unrestricted fund balances totaled $3.1 …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Schenectady County – Investment Program (2025M-5)
… audit period, the County maintained an average available for investment balance of $134.9 million among three bank … a comprehensive investment program with written procedures for the investment of County funds and did not prepare … otherwise monitor investments to estimate funds available for investment. The County maintained most of its …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Local Sales Tax Collections up 10.2% in Third Quarter of 2022
… year-over-year growth did not keep pace with inflation for counties and cities outside of New York City. “New York … collections in 2020 and 2021, bolstered overall growth for the state,” DiNapoli said. “Most local governments are … collections from July to September rose by double-digits for the sixth straight quarter. However, local governments …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022