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Management and Control of Overtime Costs (Follow-Up)
… assurance that overtime was used only when it was in the best interest of HHC. Moreover, we found indications that overtime was often used when it was not in the best interest of HHC, as employees responsible for patient …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followAssessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesHealth and Safety of Children in Foster Care (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our … timely. Key Finding We found that some progress was made in addressing the issues identified in our initial report. Of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… cost of the renovation is 75% or more of the current replacement cost of the component being renovated. To be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsInvestment Advisory Committee
… Committee is appointed by the Comptroller pursuant to Section 423 of the New York State Retirement and Social … reviews the investment policy statement and any amendments to it, and reviews and provides a recommendation to the Comptroller on the proposed asset allocation plan …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeCUNY Bulletin No. CU-855
… Supv of Stock Workers 9712202 ST $46.70 $48.16 Stock Worker 9712200 SU $27.10 $27.95 Campus Security Officer … Supv of Stock Workers 9712202 SX $38.49 $39.70 Stock Worker 9712200 SZ $29.66 $30.58 Agency Actions: Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-855-international-brotherhood-teamsters-local-237-maintenanceState Agencies Bulletin No. 838
… payment. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityState Agencies Bulletin No. 296
… file layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Port Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38State Agencies Bulletin No. 1504
… for the 2016-17 deadlines for the following processes: Online Deduction, Tax and Direct Deposit Transaction Entry … Submission Miscellaneous Time Entry File Submission Online Earnings Transaction Entry Electronic Certification Submission Date Online Back End Split Entry Agency Procedure: Entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1504-timing-deductions-tax-retirement-direct-deposit-and-earnings-entriesVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… The Board did not audit individual claims before payment. Our review of 59 claims totaling $1.2 million paid during the … regular meeting for audit. Village officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Village of Clayton – Claims Auditing (2021M-81)
… properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works … did not properly audit claims prior to payment or ensure written quotes were obtained as required. The Board reviewed … totaling $141,269 from 27 vendors without obtaining written quotes or retaining supporting documentation of their …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalNorth Greenbush Common School District – Claims Auditing (2022M-112)
… deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Arlington Fire District – Station Number 5 Renovation (2022M-54)
… interests in leasehold agreements. Key Findings Members of the Board did not use competitive methods to renovate … procurement process. Approved one lease amendment that cost an additional $77,000 in materials costs without … lease amendments extending project completion date that cost taxpayers over $20,000 by not exercising reduced rent …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Town of Tioga – Long-Term Planning (2022M-181)
… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of German – Supervisor’s Records and Reports (2023M-54)
… (AFR) and the tax cap form late with the Office of the New York State Comptroller (OSC). Did not annually provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208