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Course Offerings
… one or more desired (required or elective) courses, thus delaying their graduation. We determined that CUNY’s Central …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsHuman Resource Practices
… HR develops local human resource-related policies in conjunction with SUNY System Administration, maintains … example: Upstate paid 12 employees a total of $4.7 million in additional compensation for work beyond their regular job … Upstate paid $1,374,670, 20 (amounting to nearly $940,000 in payroll costs) were deemed not useful, of poor quality, or …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Agencies Bulletin No. 1138
To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1138-schedule-agency-payroll-submission-and-availability-reports-and-filesXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… feature in the SFS to store electronic documents in support of transactions processed in the Travel and Expense … and Accounts Payable Modules to store documents in support of invoice and voucher payments. However, agencies … Approvers Purchase Orders – Originators, Approvers, or any Buyers with add/update access Originator prior to submission; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the OSC … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… that the agency has sufficient internal controls over the payment process to ensure claims are appropriate to pay. … to obtain assurance about the internal controls over the payment process as a basis for that certification. To the … relating to vendor registration, ordering, receiving and payment functions; To the extent feasible, separation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four elected members and a Town Supervisor. The Town’s 2012 budgeted operating … expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… oversight to ensure that non-profit agencies that place foster children are doing home visits and other critical … by State Comptroller Thomas P. DiNapoli. "Children in foster care must be closely looked after by city officials," … for ensuring the safety of children who are placed in foster care. The general rule in foster care is to place the …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenMedicaid Program – Oversight of Social Adult Day Care Programs
… of Medicaid managed long-term care plans to ensure social adult day care program services met program standards. … Home and Community-Based Services (HCBS), which encompass Social Adult Day Care (SADC). SADC has been a covered MLTC … of Medicaid managed longterm care plans to ensure social adult day care program services met program standards …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… of Audit The purpose of our review was to assess the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ (BOCES) progress, as … audit follow up boces ontario seneca yates cayuga wayne multiyear planning software …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… City of Rochester Code of Ethics and Procedures Follow Up S409116F …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fComptroller DiNapoli Releases School Audits
… District and the Walton Central School District . “In an era of limited resources and increased accountability, … unrestricted fund balance declined by about 73 percent. In addition, the general fund’s cash level was deficient, resulting in district officials not having sufficient cash to pay …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsDiNapoli Releases July State Cash Report
… according to the July cash report released today by New York State Comptroller Thomas P. DiNapoli. "Recurring tax … accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportUtilization of the Arch Street Yard and Shop Facility
… Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. The Facility was designed to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Columbia County , Orleans County , Rutland Fire District , … their money is being spent appropriately and effectively." Columbia County – Procurement (2017M-249) The county has … P DiNapoli today announced his office completed audits of Columbia County Orleans County Rutland Fire District Village …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Comcast Agrees To Disclose Political Spending
… disclosure agreements with 21 of them including Qualcomm Inc., Marriot International Inc. and PepsiCo Inc. Below is a complete listing of the companies with whom …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… 68, fraudulently designated herself as her sister’s sole beneficiary while her sister was on her deathbed. When her … her sister’s credentials to create an online retirement account designating herself as the sole beneficiary. Gutierrez received the entire death benefit of …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersState Agencies Bulletin No. 2419.1
… retired. Yes Y Should no longer be used; previously used for employees identified by the agency as retired. The retiree indicator for all employees with a current value of “Y” will be … at go live. NYSLRS will provide OSC with the populations for “CGH” and “Grand” and OSC will update the indicator for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24191-enhanced-payroll-reporting-new-york-state-and-local-retirement-systemState Comptroller DiNapoli Releases Municipal Audits
… County) The board did not audit claims before payment to ensure they were for appropriate village purposes, accurate, and adequately … overpayments and claims with insufficient documentation to ensure they were appropriate. Auditors reviewed 30 claims …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 845
… To provide guidelines and procedures for determining if a worker should be treated as an independent contractor or as … of each agency’s internal procedures for making worker status determinations. Attachment A IRS guidelines for … be used in conjunction with Attachments A and C to make a worker status determination. This worksheet may be used “as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-worker