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State Agencies Bulletin No. 2117
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, … for any reason, whose direct deposit is reversed due to an overpayment, who request a check exchange, and who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOpinion 94-33
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … statute. August 2, 1994 Patricia Lamb McCarthy Deputy Comptroller 1 Note that the service award statute is silent …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Oversight of Private Career Schools
… the State Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers … private career schools in New York State. The intent of these career schools is to provide graduates with …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsOperational Advisory No. 13
… Subject Monthly advisory of accounting periods open within the Statewide Financial System (SFS). Guidance After the … is available. OSC will be leaving one prior month open in the sub-modules and General Ledger.In August, the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsLinkNYC Program Revenues and Monitoring (Follow-Up)
… and Monitoring (Report 2019-N-5 ). About the Program The New York City Office of Technology and Innovation (OTI), … and Telecommunications (DoITT), is the technology core of New York City government, working with City agencies and … service announcements. The Agreement initially called for the Consortium to install and activate 7,500 Links …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followPatient Safety Center Activities and Handling of Revenues
… (PSC) and is collecting and utilizing designated revenue for that purpose. Our audit covered the period from April 1, … Law (PHL), a PSC was established within the Department for the purpose of maximizing patient safety, reducing … goals and best practices. The Department is responsible for monitoring compliance with applicable federal and State …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesState Agencies Bulletin No. 1818
… Updated April 2, 2020: With the complete passage of the 2020-21 state budget expected today (4/2/2020), state … affected. *This does not apply to employees of the State University of New York (28***, excluding SUNY Construction Fund (28990), City University of New York (70***) or State Insurance Fund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1818-possible-delay-direct-deposit-funds-and-paycheck-distribution-april-1City of Long Beach – Budget Review (B20-7-3)
… million for overtime, yet the City has already expended $2.9 million of the $3.1 million budgeted for 2019-20 as of …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Complaint Processing (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … action on civilian complaints filed against members of the New York City Police Department (NYPD). CCRB has …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followDetermination of Residency for Tuition Purposes (Follow-Up)
… Purposes (Report 2019-S-58 ). About the Program The State University of New York (SUNY) is the largest comprehensive system of public …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, two claims totaling $17,848 were … approve any of the District’s health insurance claims and Medicare reimbursement payments, which totaled $3.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of Waterford - Town Clerk Collections (2018M-265)
… fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and … Maintain receipts or another acceptable form of documentation for all collections that include the payer, purpose, amount, date of receipt and form of payment. Make deposits of all …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… goods and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials … did not: Establish adequate policies and procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allTown of North Salem - Agricultural Exemptions (2018M-194)
… the Town Assessor (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did … and the remaining one was granted even though the 10-year exemption term had expired in 2013. Did not grant an …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194York Fire Department – Controls Over Financial Activities (2014M-112)
… and reporting of the Department’s financial activity for the period January 1, 2012 through October 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department … Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately $213,000 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. … by an elected five-member Town Board. Expenditures for 2014 totaled approximately $1.3 million for the general, …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Village of Lyons Falls - Board Oversight (2018M-174)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and … or compensating controls such as designating someone to review bank reconciliations and other supporting …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Village of Nelliston - Payroll and Accounting Records (2018M-162)
… contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162City of Cohoes – Purchasing (2014M-192)
… of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … and six elected councilpersons. Budgeted appropriations for fiscal year 2014 total approximately $18.2 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Accounts Payable Advisory No. 25
… has not been designed to hold confidential information. For example, Business Units should not enter confidential … Driver license numbers; Bank account numbers; Addresses for individuals; Non-business telephone numbers; Dates of … name(s) in which the confidential information resides. For more information, see the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-information