Search
Overpayments of Claims for Selected Professional Services (Follow-Up) (2013-F-14), 30-Day Response
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f14-response.pdfAccounts Payable Advisory No. 6
… when processing payments to vendors. Improper preparation of vouchers payable to Time Warner Cable may delay payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… of Buildings needs to do more to prioritize workers’ safety,” DiNapoli said. “The agency has the obligation to make sure that contractors and building owners address safety and building code issues timely. It should make the … its oversight and enforcement to help boost workplace safety.” From 2018 through 2020, 26% of all worker deaths in …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… administrator of the estate of a former resident of Mt. Vernon, in or about April 2017. His duties as …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtAccounts Payable Advisory No. 20
… Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the Guide to Financial … XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims , Business Units may now use the … Expenditures audits and processes Business Units’ payment vouchers. As such, OSC’s auditors require access to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual (2023-S-29)
To determine whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s29.pdfNew York Therapy Placement Services, Inc. - Compliance With the Reimbursable Cost Manual (2016-S-87)
To determine whether the costs reported by New York Therapy Placement Services, Inc. on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s87.pdfState Agencies Bulletin No. 871
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends and OSC’s process for the … listed above and New York State has extended Military Leave Benefits through December 31, 2009 in response to the … Stipend as detailed below: For employees who utilized Leave at Reduced Pay or Training Leave at Reduced Pay prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipendsVillage of Canaseraga – Claims Audit (2023M-48)
… here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, … audited and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village … there was an increased risk that improper or unsupported payments could have been made and not detected and corrected. …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Long Island Rail Road: On-Time Performance by the Numbers - April 2017
The Long Island Rail Road (LIRR) is the largest commuter railroad in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2018.pdfEnforcement of Commission Orders and Other Agreements (Follow-Up) (2021-F-5)
To assess the extent of implementation of the four recommendations included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f5.pdfReview of Real Property Holdings for Disposal (Follow-Up)
… five recommendations made in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background … of Transportation (Department) was not reviewing its real property holdings to identify properties for sale or … five recommendations made in our initial report Review of Real Property Holdings for Disposal 2010S48 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… to hospitals and other health care providers to collect DNA and other evidence during the physical exam of an alleged … laboratory for analysis and to attempt to obtain a DNA profile. If a DNA profile is developed and meets specific requirements, it …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followIntroduction to IT Governance – Information Technology Governance
… amount of resources into their information technology (IT) systems including, but not limited to, costs for … access, cybersecurity and personnel training. They rely on IT systems for storing and processing important financial and nonfinancial information, accessing the Internet, communicating through email and reporting to …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceOpinion 2002-9
… Competitive Bidding (contract for services pursuant to General Municipal Law §120-w below the competitive bidding … of minors], articles 8 and 9 [prevailing wage]; cf . Matter of Onondaga-Cortland Madison BOCES v McGowen , … purpose (see, e.g., 1986 Opns St Comp No. 86-70, p 109; cf . 1978 Opns St Comp Nos. 78-914 and 78-225, both …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Employee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… Employee Status: There are six Employee Statuses an employee can have in PayServ. They are A (Active), L (Leave of Absence), P (Leave with Pay), T … on the Job Data page without the applicable return first. Active: If an employee is Active, they are physically working …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservOpinion 96-13
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Service Award Programs (simultaneous … participation in retirement system) VOLUNTEERS -- Ambulance Workers (simultaneous participation in service … benefits from, a service award program for volunteer ambulance workers and the State Employees' Retirement System. …
https://www.osc.ny.gov/legal-opinions/opinion-96-13CUNY Bulletin No. CU-825
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues … effective in paychecks dated May 15, 2025. OSC Actions: At the request of UBCJA, OSC will automatically increase the … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-825-united-brotherhood-carpenters-and-joiners-america-ubcjaXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… site preparation expenditures, professional fees, and legal claims directly attributable to asset acquisition). In the case of land, ancillary costs should also be included, such as legal and title fees, damage payments, site preparation costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsWayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1