Search
State Comptroller DiNapoli Releases Municipal Audits
… calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services – 172% more than the written agreements required. In addition, LCIDA paid a fee for one project which was not … The former supervisor did not always record collections in a timely manner during 2023, with an average of 40 days …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… Earnings only, you will need both Transactions 3 and 4. If you are adjusting Days and Earnings, you will need both Transactions 3 and 4. If you are adjusting multiple earnings codes for the same month, a Transaction 4 row will be required for each code. When submitting an …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… positions, are well above the citywide 5.5% average. This staffing decline gives the city an opportunity to reexamine … of these challenges are identified in DiNapoli’s city agency reports, which cover healthcare, education, public … City’s Municipal Workforce Agency Briefs Issues Facing NYC Agencies Fiscal Cliff Online Tool Fiscal Cliff Online …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… of a contract's payment methodology (for example, deliverable based payment or lump sum payments), an agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureComptroller DiNapoli Releases School Audits
… refunds. Stockbridge Valley Central School District – Payroll and Leave Records (Madison County) Auditors found the various control procedures over the district’s payroll process provided adequate segregation of duties, …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsConclusion – Travel and Conference Expense Management
… that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be … of controls available to management have been discussed in this guide. They are: a travel and conference policy … Managers should use the information contained in this guide as a starting point for designing control …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… if District officials adequately safeguarded PPSI on mobile computing devices (MCDs) and cash collections for … such as passwords or data encryption, if PPSI is allowed on these devices, and did not have an inventory prepared … Adopt formal written policies to protect PPSI on MCDs and ensure that a complete classification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… to April 10, 2013. Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, and economic welfare of the people of the State. The SCIDA was established in 1970 and is governed by a Board comprising nine members appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programOrleans County – Department of Social Services (2012M-222)
… to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The … Assistance Program (SNAP) applications accurately and in a timely manner. However, the County’s process could be … when the client was at work or school because DSS does not require individuals to submit work schedules. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Borough of Manhattan Community College: Controls Over Bank Accounts (2015-S-93), 90-Day Response
To determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately ensured that all Borough of Manhattan
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s93-response.pdfXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… current expense report reimbursement, the balance of the Due to State Offset amount will remain in the wallet … to the State by an Employee – Using an Employee Check of this Chapter for more information). Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkOpinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTY CLERK-- Compensation (increase during term of office) PUBLIC OFFICERS AND EMPLOYEES -- Compensation … St Comp No 8445 p 55 still represents our views in light of the decision of the Court of Appeals in National …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Town of Guilford - Justice Court Accountability (2018M-248)
… The Court has a shortage of $370 and unidentified funds of $8,207. Key Recommendations The current Justice … compare it to reconciled bank balances. Pay unidentified funds to the JCF. The Board should: Consult with legal …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Town of Kirkwood - Board Oversight (2018M-71)
… reviews bank reconciliations and canceled check images; third party documents; and water and sewer billing …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71State Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… did not meet expectations to not verifying if jobs were full-time or part-time. ESD also could not produce evidence … ESD officials disagreed with the audit’s findings. Their full response is contained in the audit. DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programState Agencies Bulletin No. 1204
… Questions regarding this bulletin may be directed to the Payroll System Questions mailbox. Please visit the Payroll Enhancement Program Web page at the OSC Internet site …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionHow to Conduct a Vendor Responsibility Review
… is over $100,000. Releasing information to the public If the vendor completes the questionnaire online, only …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Preparation: When an employee returns a State-issued check resulting from an expense report, the Business Unit must follow the check cancellation procedures for joint custody bank accounts … XII, Section 9.C - Reissuing or Cancelling a Vendor Check of this Guide. The Department of Taxation and Finance, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkDiNapoli: Regional Land Banks Fighting Urban Blight
… little or no total revenue when their current grants run out, rather than projecting increased operating revenue …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced that former Village of Candor Mayor Eric Halstead plead guilty to stealing … New York State Comptroller Thomas P DiNapoli and the New York State Police announced that former Village of Candor Mayor Eric Halstead plead guilty to stealing $23000 …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-village