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XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… over authorized access to agency-controlled systems in the form of operator identification and passwords. Voucher … process, including specific segment(s) or focus area(s) in the subsequent section, Internal Controls Assessment ; … of the payment process that takes place at the agency. In cases where an agency head oversees more than one agency, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… City Department of Buildings (DOB) is not doing enough to protect construction workers on building sites, according to an audit released by New York State Comptroller Thomas P. … York City Department of Buildings DOB is not doing enough to protect construction workers on building sites according …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyState Agencies Bulletin No. 1474
… Employees Association (CSEA), Administrative Services Unit (ASU), Institutional Services Unit (ISU), Operational … 934-P ), original Death Certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has … a photocopy of this form along with a New Report of Check Exchange. Questions Questions regarding the Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationState Comptroller DiNapoli Releases Municipal & School Audits
… record membership’s authorization of disbursements during monthly meetings in the meeting minutes, 300 disbursements … issue customer receipts for collections, and did not deposit collections in a timely manner. The treasurer also … did not prepare bank reconciliations or provide adequate monthly or annual reports to the board and membership. …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Office of Operations: 2024 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2024 Virtual Fall Conference. By … by clicking the “unsubscribe from this list” link included in every email. Subscribe to Receive Annual Fall Conference … an overview of a typical procurement timeline and an in-depth review of key procurement events. Best practices for …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedState Agencies Bulletin No. 2202.1
… to provide agency instructions for processing the PEF FY 20242025 Higher Education Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22021-public-employees-federation-pef-fy-2024-2025-higher-educationState Agencies Bulletin No. 2310
… Education Differential. Affected Employees: Employees in the Professional, Scientific, and Technical Services … employees on how to submit such proof. Employees must be in a BU05 position with an Employee Status of Active, Leave … Pay, or Leave of Absence on the applicable Effective Date in the Effective Dates section. Employees with an Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-educationPreparing and Applying for Retirement
… aware of during retirement. If your retirement is further in the future, it is never too early to start planning for … Public Service Service credit is one of the major factors in calculating your pension benefit, so it’s important to … another public employer before joining NYSLRS; or Served in the U.S. Armed Forces and received an honorable discharge …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementJustice Court Fund: Invoice Billing Program
… justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or her … for all justices in the municipality, we will send an invoice and billing statement to the CFO for the amount due …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… quarter of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our domestic economy … As of March 31, the Fund had 44.14% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (21.53%), private equity …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterXII.8.C Payment Intercepts – XII. Expenditures
… by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset a portion of that payment to another entity. This section provides … by law and when requested by the Business Unit the Office of the State Comptroller OSC has the ability to offset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… him more than $6,000, before his actions were discovered in a joint investigation by New York State Comptroller Thomas … appreciate the work of the Office of the State Comptroller in bringing about this arrest. The highest standards must apply in public service and public employment,” District Attorney …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeManagement of Energy Consumption
… by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to 1990 (or alternate … 31, 2010, have not achieved the reduction goals set forth in EO 111. Had officials met the energy reduction goals stipulated in EO 111, we estimate OCFS could have saved approximately …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… amount of expenses the Department of Motor Vehicles incurs in its administration of the Motor Vehicle Financial Security … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … Finding We found the Statements referred to above present, in all material respects, the expenditures of the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessablePersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were appropriate and complied with New … The objective of our examination was to determine whether personal income …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… on the overpayments identified, DOL assessed $1,852,169 in penalties to claimants who made false statements or … not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in overpayments owed by State employees and identify an …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Jamestown City School District – Fund Balance and Reserves (2022M-97)
… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by … fiscal years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… tax levy or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) … to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key … is reduced to a reasonable level. Use funds restricted in the debt reserve to make related debt payments as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Silver Creek Central School District – Financial Management (2022M-153)
… not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June 30, … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Norwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … with a combined total cost of $1,449 were not inventoried. In addition, officials have not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18