Search
Internal Control System Components
… period January 1, 2013 through August 11, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsOpinion 88-27
… his regular salary or wages until the disability arising from such injuries has ceased. It further provides that the … a mechanism which was intended to free municipal resources from an unnecessary drain by providing that a municipality would not be required to pay a disabled fireman the full amount of his …
https://www.osc.ny.gov/legal-opinions/opinion-88-27State Comptroller DiNapoli Releases Municipal Audits
… District , Beaver Dams Volunteer Fire Company , Clinton County , Town of Frankfort and the Locust Valley Fire … DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … Fire District – Credit Card and Travel Expenditures (Nassau County) Two commissioners purchased vacation packages …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities … was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a medical error introduced during … revenue for that purpose. The audit covered the period from April 1, 2015 through May 16, 2019. We found that the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followState Comptroller DiNapoli Releases State Audits
… announced today the following audits and examinations have been issued: City University of New York: Lehman … with the Reimbursable Cost Manual (2016-S-74) Birch is a New York City-based not-for-profit organization … 118 residences and offers 75 day programs in areas such as habilitation, supported employment, and residential, …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsCity of Glen Cove – Budget Review (B7-15-17)
… expenditure projections in the City’s preliminary budget for the 2016 fiscal year are reasonable. Background The City … Office completed a review of the City’s preliminary budget for the 2016 fiscal year. The objective of the review was to … recreation fund to ensure the fund generates a fair return on operations. City officials should implement a financial …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Audit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… Mount Vernon’s fiscal crisis,” DiNapoli said. “It is time for city officials to turn the page and overhaul their fiscal … a timely manner. 60 claims totaling $460,584 were not paid for essential services and infrastructure. The city lacked … Officials and employees did not have clear guidance on how the disbursement process worked. Auditors also found …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonState Comptroller DiNapoli Releases Municipal Audits
… supported by an employee’s time and attendance records. In addition, 33 hours of comp time and eight hours of … valued at approximately $900, were used but not deducted from employee leave records. Town of Locke – Financial … highway funds and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… of 2025 almost doubled that for the same period last year (1.9%) and was nearly the same as the average growth rate for … New York City’s sales tax collections totaled nearly $5.4 billion in the first half of 2025, an increase of 4.7% … collections, St. Lawrence saw the steepest decline at -5.7%, followed by Livingston (-5.1%) and both Sullivan and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearNutritional Assistance – Federal Funding and New York
… afford nutritious food. In January 2025 , nearly 3 million New Yorkers received $655.9 million of SNAP benefits for the … the fight against hunger. As reported by the Office of the State Comptroller, 11.3 percent of New York households suffered from food insecurity in 2020 to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceIndustrial Development Agency Board Governance (2017-MS-1)
… provided effective oversight of the IDAs’ operations for the period January 1, 2014 through May 31, 2015. … of the people of the State. An IDA’s Board is responsible for the IDA’s general management and control. In June 2016, … provided, uniform project agreements, annual assessments on project progress including job creation and retention, as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Comptroller DiNapoli Releases State Audits
… its state-issued procurement cards instead of contracting for these services, as SPS purchasing guidelines require. For fiscal years 2009 to 2011, SPS used a procurement card to … from New York City restaurants for employees who were not on travel assignments as well as to pay for the office’s …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsOpinion 2000-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … town attorney would not have a prohibited interest in a pre-existing contract between the town and his or her …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 88-64
… AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (health and dental benefits for housing authority employees) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals … same Social Security number and combinations of the same first name, last name, and/or date of birth. During these …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … authorizing payment. Although payments appeared to be for district purposes, when checks are routinely disbursed … maintain operations, the board adopted budgets that relied on fund balance to fund recurring expenditures. As a result, …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … From 2008-09 through 2012-13, the district budgeted to use an average of $495,000 of unexpended surplus funds to fund the ensuing year’s expenditures. The district did not …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) … Information Security Office (EISO) is responsible for oversight and coordination of security services. ITS … 40 executive branch agencies into nine clusters based on the type of service provided. The Department is one of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… of Civil Service (Report 2022-S-1 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civil