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Human Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate Medical University has developed and … About the Program As Central New York’s largest employer, SUNY Upstate Medical University (Upstate) has roughly 10,000 … local human resource-related policies in conjunction with SUNY System Administration, maintains personnel records, and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesSUNY Bulletin No. SU-370
… and federal funding and can cease at any time. Effective Dates: The new Preceptor Incentive Program payment is … each student preceptor will need to complete a competency exam and achieve a score of 90 or higher out of 100 possible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-universityKerhonkson Fire District – Board Oversight (2025M-124)
… Did the Kerhonkson Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial activities? Audit Period January 1, … 2008 through 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit Area A board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Town of Wilton – Cybersecurity (2026M-48)
… complete report – pdf] Audit Objective Did the Town of Wilton (Town) Town Comptroller (Comptroller) adequately safeguard network and cloud-based user account access from cybersecurity … that only authorized individuals can access town systems and data. Weak safeguards increase the risk of unauthorized …
https://www.osc.ny.gov/local-government/audits/town/2026/08/14/town-wilton-cybersecurity-2026m-48Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Alexander Central School District , Cazenovia Central School … their money is being spent appropriately and effectively.” Alexander Central School District – Financial Condition … today announced his office completed audits of the Alexander Central School District Cazenovia Central School …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2DiNapoli Releases January State Cash Report
… billion through Jan. 31, a decline of $658.3 million or 1 percent from the same period last year, according to the … grants and capital projects. The General Fund ended January with a balance of $11.1 billion, which was $708.1 … of the state. All Governmental Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportUnderstanding the Audit Process
… evaluates the operations of New York State and New York City agencies and of public authorities. The Division of … examines the fiscal affairs of New York State and New York City agencies …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processComptroller DiNapoli Releases School Audits
… District , Tupper Lake Central School District and the Walton Central School District . “In an era of limited … by 98 percent and cash balances declined by 47 percent. Walton Central School District – Financial Condition … District Tupper Lake Central School District and the Walton Central School District …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsOpinion 92-45
… aid squad of a fire district fire department (1983 Opns St Comp No. 83-238, p 314; 14 Opns St Comp, 1958, p 356). January 19, 1993 Joseph R. Attonito, Esq., Attorney at Law Selden Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the absence of express statutory authority, a city may not conduct an advisory referendum on the question …
https://www.osc.ny.gov/legal-opinions/opinion-91-58DiNapoli Releases July State Cash Report
… $479.5 million lower than collections for the same period last year, primarily reflecting lower Personal Income Tax … $4795 million lower than collections for the same period last year primarily reflecting lower Personal Income Tax PIT …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… prepared for deposit before being sent to DTF Treasury. If items are received that are not properly prepared, they may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsCost-Saving Ideas: School District Auditing – Internal Auditor
… report directly to the board. Hiring an internal auditor You must hire an internal auditor unless your district has: … your district meets one of the above conditions, you must still annually certify to the Commissioner of Education that you’re exempt from hiring an internal auditor. You can obtain more information on the certification requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Agencies Bulletin No. 2048.1
… in April 2023. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20481-outreach-and-escheatment-2021-uncashed-payroll-checksUtilization 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-facilityOversight and Collection of Snowmobile Registration Fees
… (Department) is appropriately collecting snowmobile registration fees, and to assess its snowmobile registration practices. Our audit covered the period April 1, … Department. The Department is responsible for collecting registration fees and transferring them to the New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesReporting and Utilization of Bias Incident Data
… and reporting bias incident statistics and utilizing the data for management decisions. We also determined whether NYPD officers receive sufficient training to enable them to identify and handle all possible … Services (Division). The Division compiles hate crime data in an annual statewide report and submits summary data …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataPersonal Income Tax Refunds
… to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for … All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected … New York City income 127 375,046 Two largest errors caused by third-party vendor 2 36,050,261 Other (e.g. various errors …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsSelected Aspects of Discretionary Spending
… to expedite the completion of the $700 million master plan for the State University of New York (SUNY). This master plan … documentation. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of Discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingContract Advisory No. 31
Pursuant to Chapter 839 of the Laws of 2022 OSC approval is required for purchases from OGS centralized contracts exceeding the OSC approval thresholds
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contracts