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Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… such as scholarships). The account is also used to issue book advance payments, enabling students to purchase books … the period January 4, 2013 to January 22, 2016. Excluding book advances, 256,180 of these payments totaling … These exceptions increase the risk of overpayment as well as the risk of fraud, waste, and abuse. Overpayments …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountSubway Wait Assessment
… Purpose To determine whether New York City Transit (Transit) provides passengers service on all of its lines that … service, physical structure, and other factors; and where Transit fails to meet the wait assessment, whether it … To determine whether New York City Transit provides passengers service on all of its lines that …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsFare Collection
… Metropolitan Transportation Authority – Long Island Rail Road's fare collection method is effective and efficient. … oldest railroad in America operating under its original name. It extends from three major New York City terminals – … tickets can be purchased in either hard copy or electronic form. One-way trips range from $1.50 to $29.25. Tickets can …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionSUNY Bulletin No. SU-388
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the Academic Years 2023 - 2025 Downstate Location Stipends. … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-388-suny-downstate-location-stipend-gsnu-employees-representedState Agencies Bulletin No. 2114
… processing of the April 2023 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed … Employees All employees in Bargaining Units 02, 03, 04 and 47 represented by CSEA who meet the eligibility criteria … processing of the April 2023 Increases to Location Pay and Location MidHudson Pay and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2208
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilMorristown Fire District – Board Oversight (2025M-101)
… ensuring collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records … and is responsible for receiving and disbursing District funds, maintaining the financial records and providing … to payment. The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Center Moriches Fire District – Fiscal Transparency (2025M-113)
… 2019 – June 30, 2025. We extended our audit period forward to November 15, 2025 to review the status of the fiscal year end 2024 annual audit and AFR filings. Understanding the Audit Area To promote transparency and open government, New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… [read complete report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) officials properly monitor and manage … Operations (Assistant Superintendent) is responsible for Monroe 2-Orleans BOCES’ business operations, including …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mState Comptroller DiNapoli Releases Municipal Audits
… Labor (NYSDOL) – Unemployment Insurance Payments to County Jail Inmates (2015M-278) NYSDOL does not have the necessary information to monitor county jail inmate populations effectively for inappropriate … data used was incomplete 28 percent of the time for county jail inmates outside of New York City and 55 percent of the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The library’s bylaws do not address the requirement for an audit of claims and the board did not adopt a written … pre-signs blank checks and does not review the claims for which checks are written. Village of Fort Johnson – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases State Audits
… Tool (CUNYfirst) (2015-S-34) CUNYfirst replaced CUNY’s legacy computer systems as an integrated and flexible … additional controls are necessary. NYSERDA established 210 days as the expected time required for installers to complete … Services (HBITS) contract, so OGS could not ensure it paid the correct hourly bill rates. In particular, OGS does …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of Southampton , … districts realized operating deficits in 2016. Rockville Centre Housing Authority – Claims Auditing and Cash Receipts … Old Westbury Town of Orangetown Town of Portland Rockville Centre Housing Authority Village of Southampton Westchester …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… local government audits were issued. Dutchess County – Contract Monitoring (2023M-142) County officials did not … by $2.2 million, or 10.4 percentage points, as of June 30, 2023. Falconer Central School District – Financial Management … fund balance to exceed the statutory limit as of June 30, 2023 by 20 percentage points, or $6.1 million and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsVillage of Unadilla – Disbursements (2025M-97)
… [read complete report – pdf] Audit Objective Did Village of Unadilla (Village) officials ensure that disbursements … updated information regarding Village Board (Board) audits of the Village Clerk-Treasurer’s (Clerk-Treasurer’s) records … Audit Area A village board must provide adequate oversight of disbursements to help ensure financial accountability, …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97SUNY Bulletin No. SU-302
… Pay End Date Check Date Administration 25L 03/04/2021 03/17/2021 03/31/2021 Administration 1L 04/01/2021 04/14/2021 … Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… Thomas P. DiNapoli finds that even as state funding for senior services has increased, thousands remain on waitlists for in-home care, meals and other essential support, and data reporting by the New York State Office for the Aging (NYSOFA) makes it difficult to know who is …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsState Agencies Bulletin No. 276
… agencies of the procedures for processing Military Stipend payments Eligible Employees Salaried (full and part-time), … provide the employee continuous automatic biweekly stipend payments. The following identifies agency and OSC procedures … action. Refer below to Retroactive Military Stipend Payments when the effective date of the Paid LOA action is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001