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Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… established adequate internal controls over: The retiree health insurance contribution billing process. The payroll … Findings Officials did not: Properly account for retiree health insurance billings. Ensure the continued eligibility … comparisons are performed to determine status of retiree health insurance accounts. Attempt to recover premiums paid …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollSouthold Union Free School District - Leave Accruals (2018M-113)
… employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, confirming that the … valued at $3,623. Key Recommendations Implement procedures for maintaining leave accrual records and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113North Merrick Union Free School District - Purchasing (2018M-87)
… - pdf] Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes … found that District officials obtained the required number of quotes. We selected 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Opinion 2007-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent … Whether the police chief would be entitled to a monetary payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 91-45
… pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers … of additional duties - drainage improvements); (highway repairs and improvements subject to agreement with …
https://www.osc.ny.gov/legal-opinions/opinion-91-45XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderDiNapoli: 26 School Districts in Fiscal Stress
… districts have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli's Fiscal Stress … districts have been designated as fiscally stressed under New York State Comptroller Thomas P DiNapolis Fiscal Stress …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… and the agency must change the Reason that was used for that particular action, the agency must return the … an employee on a leave of absence without pay subsequently resigns, the date of permanent separation reverts back to the … information on termination rules. Last Updated 11/03/2025 …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Forks Central School District , Hamburg Central … construction and site work contracts, which was not part of the project’s original scope. Also, the board president … P DiNapoli today announced his office completed audits of the Chenango Forks Central School District Hamburg Central …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… of Long Beach , Putnam County and the Village of South Glens Falls . “In today’s fiscal climate, budget transparency … to a one-year conditional discharge. Village of South Glens Falls – Audit Follow-Up (Saratoga County) Of the two … City of Long Beach Putnam County and the Village of South Glens Falls …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsSelected Financial Management and Administrative Practices
… Administrators are responsible for administering the estates of individuals who die intestate (without a will) and … 31, 2013, the NCPA reported a caseload of 168 open estates with an estimated gross value in excess of $44 … assets as required by statute. Thus, the values of many estates were significantly underreported. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesCorcraft's Textile Procurement Practices
… and performance. Key procurement personnel include an Assistant Director of Operations, a Purchasing Supervisor, a Quality … Services: Seventeen Years of Fraud by the Former Director of the Department of Correctional Services' Food …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesControls Over and Revenues From .nyc Generic Top-Level Domains
… Objectives To determine whether the New York City Department of Information Technology & Telecommunications (DoITT) has collected all the revenues due from the .nyc generic … To determine whether the New York City Department of Information Technology Telecommunications DoITT has …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… fiscal oversight of the homeless shelters. DHS contracts with public and private entities in its mission to: prevent … $9.7 million. Notably, one project, the East 119 Street project, was originally expected to cost $511,000, but …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followLicensing and Monitoring of Proprietary Schools (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit … To assess the extent of implementation of the six recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… for monitoring compliance with applicable federal and State laws and regulations and, through its Bureau of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followState Agencies Bulletin No. 2010
State Agencies Bulletin No 2010
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021City of Glen Cove – Budget Review (B7-15-17)
… in revenue in the 2016 proposed budget from the sale of waterfront property and City officials were unable to provide any … million in revenues associated with the property sale and waterfront development project, it should avoid using …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clarence Fire District , Town of East Hampton , Town of … P DiNapoli today announced his office completed audits of the Clarence Fire District Town of East Hampton Town of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a competitive … procuring professional services? Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area … specialized skills, training and expertise; the use of professional judgment and/or a high degree of creativity. …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58