Search
Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… payroll process. Key Findings Officials did not: Properly account for retiree health insurance billings. Ensure the …
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)
… (GML) and its purchasing policy when seeking competition for purchases. We selected payments to 22 vendors totaling … followed GML and the District’s purchasing policy for competitive bidding for these purchases. Our audit did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Opinion 2007-6
… -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § … the highest ranking subordinate to the police chief (the “next subordinate officer”). Under the proposed arrangement, for a period not to exceed one year, the next subordinate officer would assume the additional duties …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 91-45
… by the Department of Transportation upon written charges preferred by the town board or county superintendent for …
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
… that were listed in stress last year. "While it is welcome news that so few school districts across the state have been … school districts in the "Big Four" cities of Buffalo, Rochester, Syracuse and Yonkers. Information for these … fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For a copy of the …
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
… There are six Employee Statuses an employee can have in PayServ. They are A (Active), L (Leave of Absence), P … Pay will either receive their normal pay as if they were in an Active status or receive a reduced rate depending on … resigns, the date of permanent separation reverts back to the last date in active pay status and is the …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservComptroller DiNapoli Releases School Audits
… his office completed audits of the Chenango Forks Central School District , Hamburg Central School District , Lackawanna City School District , Shelter Island Union Free School District … his office completed audits of the Chenango Forks Central School District Hamburg Central School District Lackawanna …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… , City of Long Beach , Putnam County and the Village of South Glens Falls . “In today’s fiscal climate, budget … sentenced to a one-year conditional discharge. Village of South Glens Falls – Audit Follow-Up (Saratoga County) Of the … 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
… Purpose To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in … To determine whether the Office of the Nassau County Public Administrator NCPA operates in …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesCorcraft's Textile Procurement Practices
… is to employ offenders in real work situations to produce quality goods and services at competitive prices. Corcraft … Director of Operations, a Purchasing Supervisor, a Quality Control Analyst, and three Purchasing Agents. Key Findings Current …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesControls Over and Revenues From .nyc Generic Top-Level Domains
… (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a …
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)
… mission to: prevent homelessness when possible; provide temporary, emergency shelter when needed; and help … health and safety issues for residents and causing the temporary shutdown of facilities until they are habitable and … with a marked increase in capital investment for shelter improvement projects. DHS’ capital budget is mainly used to …
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)
… York State. When initially granted, a proprietary school’s license is valid for 2 years. Thereafter, license renewals are granted for a period of 4 years. In order to be approved for the 2-year license, schools are required to submit certain financial …
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)
… to the Public Health Law (PHL), a Patient Safety Center (PSC) was established within the Department of Health … public access to health care information. PHL charged the PSC with developing a system for the voluntary reporting of medical errors and identified several other areas of PSC quality improvement, including safety goals, best …
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)
… the review was to provide an independent evaluation of the proposed budget. Key Findings City officials are projecting … and $740,254 in the golf and recreation fund. The 2016 proposed budget contains significant financial risks that the … The City included $3.5 million in revenue in the 2016 proposed budget from the sale of waterfront property and City …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Town of Hanover – Procurement (2025M-58)
… Board (Board) use a competitive process when procuring professional services? Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services generally require specialized skills, training and expertise; the use of professional judgment and/or a high degree of creativity. For …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58State Comptroller DiNapoli Releases School District Audits
… data loss or prevent a serious interruption of services. Scarsdale Union Free School District – Overtime (Westchester …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-audits