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Comptroller DiNapoli Releases Municipal Audits
… phases of the payroll process. She entered new employees, pay rates and employees’ time worked from their time records … of the eight counties audited, county officials did not pay the appropriate Medicaid diagnostic related group rates …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… only had appropriate roles assigned. For example, a student had access to a business application that students … 22 employees outside of financial aid could apply for student loans for individuals other than themselves. Also, a student employee had unauthorized grade change capability. …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsUnified Court System Bulletin No. UCS-174
… effective date for all transactions, agencies must process salary changes in the payroll system as timely as possible. … Data page. Reinstatement by the Chief Administrative Judge Rule 25.28 (d) (2) Reinstatements are payable from the … Retroactive transactions that result from the terms of a Court Order, Arbitrator's Award, Human Rights Decision, GOER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesOther Bulletin No. 48
… OSC’s automatic processing of the April 2019 SCF CSEA 2% Salary Increase and provide instructions for payments not … with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-48-april-2019-state-university-construction-fund-scf-civilNew Customer-Focused Subway Metrics
… Objective To determine whether New York City Transit’s (Transit) new metrics provide customers … introduced the new metrics¹: Additional Platform Time (APT), the average time that customers wait at a station …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsState Agencies Bulletin No. 1603
… Purpose To provide agency instructions for processing the 2017 CSEA … Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: … Comp Time II Cash Out to eligible employees, agencies must submit the following information on the Time Entry page or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1603-2017-csea-and-pef-over40-comp-time-ii-cash-outTown of Salina – Information Technology (2013M-256)
… to review the Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, … The Town of Salina is located in Onondaga County and has a population of 33,710. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Montauk Union Free School District – Information Technology (2022M-137)
… (District) officials secured access to the network and financial application and developed an information technology (IT) contingency … be accessed by unauthorized individuals, data will be lost and the District may not be able to recover from a network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… budget-to-actual comparisons for revenues and expenses or profit and loss statements. Key Recommendations Consider … along with the bank statements for review. Provide monthly profit and loss reports and budget-to-actual reports to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for leave time and … accordance with applicable agreements. District officials do not have written policies or procedures in place to provide guidance to employees and District officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationMarion Central School District – Tuition Reimbursements (2016M-11)
… audit was to examine the District’s tuition reimbursements and supporting documentation for the period July 1, 2012 … of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates … should ensure that calculations comply with contracts and that payments are made only after receiving proper …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11City of New Rochelle – Financial Condition (2014M-158)
… the general fund. Instead of cash assets, the other City funds include amounts "due from other funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements are not …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Introduction – Improving the Effectiveness of Your Claims Auditing Process
… that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it is … before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionTown of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… and disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the duties of … and misappropriation of assets . By allowing others to perform his duties without oversight, the Supervisor has … with delegated responsibilities and ensure the delegations do not conflict with laws regarding incompatibility of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Lewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (2020-S-4) 180-Day Response
To determine whether Local Program Administrators were selected appropriately and their selection was properly documented by Homes and Community Renewal; and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s4-response.pdfVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … Key Findings The Clerk-Treasurer did not provide budget-to-actual reports of revenues and expenditures or project … financial records to ensure errors and irregularities do not exist. … Village of Stillwater Capital Project and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Challenging a Determination – State Police Plan
… a hearing: Online: Sign in to your Retirement Online account , click on “Make a Request” on the top right of your … When requesting a hearing, include your name, NYSLRS ID number, your return email and mailing address, and a phone … Albany, New York area). … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determination