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Quality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) submitted timely a quality … level of detail for two questions. The Division did not list the deficiencies discovered during its annual review of … supporting how the Division determined its reported list of high-risk areas – and one question that called for …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationComptroller DiNapoli Releases School Audits
… or that correct entries were made for interfund loans on fund ledgers. In addition, the district did not always pay …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0DiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… released today by State Comptroller Thomas P. DiNapoli. “My office is keeping a close eye on what is driving …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenInspector General
… the Office of the Inspector General and empowered it to prevent, detect and deter corruption, fraud, criminal … in accordance with the established Guidelines below. To report any concerns, complete the: Online form Paper form and follow directions to mail or fax it Send an email to: …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-general2022 Financial Condition Report – 2022 Financial Condition Report
… finances, New York ended the State Fiscal Year (SFY) 2021-22 budget on stable ground. Historic federal financial … transformed an anticipated budget gap into surplus. This Financial Condition Report can help New Yorkers better … the ongoing risks and challenges, and opportunities for changes to improve the long-term outlook for State …
https://www.osc.ny.gov/reports/finance/2022-fcrAdequacy of 2021 Budgets - Steuben County (S9-21-19)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in the southern tier …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - Genesee County (S9-21-7)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Essex County (S9-21-9)
… towns and villages across the State. Essex County (County) is one of the local governments included in our review. The County is located in northeastern New York State and encompasses 18 …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - Otsego County (S9-21-15)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2SUNY Bulletin No. SU-354
… agencies of OSC’s automatic processing of the January 2024 minimum wage increases for hourly employees and provide … = annualized equivalent). Effective Dates: The January 2024 minimum wage increase for hourly employees will be … Type Effective Date Check Date Administration 21 Lag 01/04/2024 01/31/2024 Institution 21 Extra Lag 01/04/2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-354-january-2024-increase-minimum-wage-employees-stateSUNY Bulletin No. SU-369
… since they maintain their own operating budget. As a result, they determine whether to implement a minimum wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateXI-A.1.A Separation of Duties – XI-A. Purchasing
… Section Overview and Policies: According to the Standards for Internal Control in New York State … various employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various functions within an agency. The procure-to-pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… the arrest and arraignment of Gail E. Cesternino (46), for allegedly embezzling over $55,000 from the West Ghent … on the Fire Company's credit card, including purchases for her personal sales business. Today's indictment is the … the arrest and arraignment of Gail E Cesternino 46 for allegedly embezzling over $55000 from the West Ghent …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyXII.6.J Paying a Refund – XII. Expenditures
… revenue received. New York State often collects revenue from individuals or businesses where all or part of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundManagement of Invasive Species
… State are not indigenous, but rather have been introduced by humans. Subsets of these species may cause habitat …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected District … totaling $2.2 million, appeared higher than necessary to fund costs that can be legally paid from these reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesX.3 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in the Statewide Vendor File. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewMid-Hudson Library System – Procurement (2016M-261)
… cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Hispanic Heritage Month Reception
… including the independence of many nations, and the Día de la Raza. New York is home to 3.9 million residents claiming …
https://www.osc.ny.gov/events/hispanic-heritage-month