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Internal Controls
A good internal control system is necessary to assist local officials in meeting all their responsibilities.
DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… jobs due to the COVID-19 pandemic in 2020 was the state’s worst annual decline in the industry in more than 25 years, with more than half the losses coming from New York City, according to a report released today by State …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineOpinion 2004-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for … ask whether the prohibition against the imposition of fees in General Municipal Law §209-b(4) applies to all emergency rescue services provided by an emergency rescue …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1State Agencies Bulletin No. 944
… Purpose To request that agencies identify all employees for whom the Retirement Plan checkbox in Box 13 on the 2009 Form W-2 should not be checked. … checked for all employees who are eligible to participate in a retirement system of New York State. As a general rule, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/944-retirement-plan-checkbox-form-w-2-wage-and-tax-statementIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe … and property of the state and each of its agencies; for all advances to each agency; for all appropriations and … including repayments of advances and each tax both in total and net of refunds and reimbursements. The Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… higher than forecast by the Division of the Budget (DOB) in the SFY 2025-26 Executive Budget Financial Plan, according … sales tax, totaled $22.4 billion, exceeding the prior year total by $484.4 million, or 2.2%. These collections were $139 … exceeded DOB’s latest projections by $2 billion. All Funds spending totaled $241.5 billion, which was $6.6 …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25DiNapoli: Wall Street Bonuses Rose Sharply in 2009
… City securities industry employees rose by 17 percent to $20.3 billion in 2009, according to an estimate released … firms reportedly paid a larger share of bonuses in the form of deferred compensation than in the past. Click here …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009DiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State Comptroller Thomas P. DiNapoli today. Commentary: A …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionEDSS - Glossary of Terms
… of, apart from the contract number, used internally by the state agency to facilitate internal agency business needs. No … Operations for more information. Type of Request New Contract/New Purchase Extension of Time & Increase in … include the list in your justification. Procurement Records Agency Reference Number Any number, letter, or …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… Objectives To determine whether tenants living in Mitchell-Lama developments supervised by Homes and … cooperative (co-op) housing to middle-income families. A total of 269 State-supervised Mitchell-Lama developments … DHCR observed remained uncorrected, sometimes for years. All four developments misspent funds under DHCR’s watch. For …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Comptroller DiNapoli Releases Municipal & School Audits
… data, and inability to recover from a network disruption. In addition, the district’s use of two central network … has created security concerns due to lack of monitoring of all accounts on both tools. Also, auditors found 91% of the … to employees and elected officials. However, of the 250 total individuals tested (227 selected employees and all 23 …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: MTA Not Holding Paratransit Contractor Accountable
… Authority (MTA) did not collect almost $400,000 in penalty fees from Global Contact Services (GCS), a … the contractual limit in every month reviewed. The total number of errors in this time period was 15,837, but … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… Tax collections for State Fiscal Year (SFY) 2020-21 totaled $82.4 … Comptroller Thomas P. DiNapoli. Total tax collections for SFY 2020-21 were $513.3 million lower than the previous … and new revenues in the recently adopted budget allow for important investments in critical programs and services, …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsIroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22State Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… Comptroller Thomas P. DiNapoli. DiNapoli’s auditors found a range of problems from lowering job creation goals after … under the Excelsior program, but ESD’s oversight leaves a lot to be desired,” DiNapoli said. “ESD needs to stop … disagreed with the audit’s findings. Their full response is contained in the audit. DiNapoli’s auditors noted that ESD …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programOpinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … the board of supervisors would audit claims submitted for payment under the contracts. For purposes of this opinion, we … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6New York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… Securities industry profits in 2018 were 11 percent higher than the previous year, but the average bonus paid to industry employees in New York City declined by almost 17 percent to $153,700, …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… A report released today found more than one of every 100 resident personal income tax (PIT) filers … is important to closely examine and monitor. Nearly two-thirds of filers who moved out in 2021 retained no New … to places both in and outside the state spiked, with over two in every 100 city residents moving out in 2020. The surge …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycDiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… in the Hunts Point area, which was responsible for nearly one-quarter of the private sector job gains in the borough … area includes the Hunts Point Food Distribution Center, one of the largest food distribution centers in the world. … of the five boroughs. Children under the age of 18 made up one-quarter of the population, a larger share than any other …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… families with additional tax credits and expanding rental subsidies, all of which have never been more urgent." … before. Today we are seeing a growing need for housing and rental supports. We remain committed to assist those in …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-years