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State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and, as a result, the district was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1896
State Agencies Bulletin No 1896
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1896-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionBest Practices – Information Technology Contingency Planning
… disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The team should include … during and after a disruption. Technology recovery strategies should consider the possible restoration of …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesImplementation of the Security Guard Act
… adequately monitoring and enforcing the requirements for security guards under the Security Guard Act. The audit covered the period from April 1, 2016 to November 23, 2020. About the Program Article 7-A of the General Business Law – referred to as the Security …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actState Police Bulletin No. SP-204
… The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the April 2020 Increase to State Police Expanded Duty Pay. Affected Employees Employees of the Division of State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-204-april-2020-increase-state-police-expanded-duty-payPublic Safety Overtime
… In response to questions we’ve received from employers who … (NYCRR) has been established to help employers determine what overtime is reportable and pensionable. As of July 1, 2019, public …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Binghamton … system user access was not properly administered; all nine users had access to all of the financial modules in the system and a user could …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsXII.10.D Monitoring Moving Services – XII. Expenditures
… Overview and Policies: This section provides guidance on the requirements agencies must follow when procuring and … to as a “best and final offer” (BAFO) process, from the list of eligible contractors. The BAFO is an abbreviated bid … access to or from a building where a move is taking place. All such charges must be fully documented as to occurrence, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesState Agencies Bulletin No. 1753
… Purpose To inform agencies of OSC’s automatic processing of the new Pre-Shift Briefing calculation and the retroactive … in Time Entry Agencies must enter a General Comment for all changes to prior Adjustment payments. Deduction Information All general deductions for employees whose status is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingCUNY Bulletin No. CU-513
… date order from oldest date to current date. For example, if appropriate, submit the 07/01/08 Pay Change, followed by … in the General Comments page or on a separate worksheet. If the agency uses a worksheet, the worksheet must be … earnings and retroactive adjustments. Undeliverable Checks If the agency has made an effort to deliver the check to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-513-cuny-retroactive-salary-rate-increases-plumbers-supervisorWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) … Key Recommendations There were no recommendations in this report. … West Sand Lake Fire District 1 Internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid by the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
… financed reserves. Key Findings The Board has not adopted a reserve policy. The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. … Geneva City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51City of White Plains – Claims Auditing (2016M-367)
… 9, 2016. Background The City of White Plains is located in Westchester County and has approximately 58,000 residents. It is governed by a seven-member Common Council. The 2016-17 fiscal year budget … million. Key Finding The Commissioner did not audit claims in accordance with charter requirements. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Human Resource Practices
… who oversee these Assignments lack guidance regarding how to manage them (e.g., setting work details for employees, … not provide documentation to justify this decision. HR does not adequately follow, enforce, or monitor its policies … risks and rendering Upstate vulnerable to inappropriate access of confidential data and loss of property. The files …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesOversight of Campus Foundations
… Purpose To determine if the State University of New York’s System Administration is … Key Recommendations Work with campuses to ensure all foundation contracts are executed on a timely basis. … performing audits that address high-risk areas. Ensure all foundations have thorough policies and procedures that …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsState Agencies Bulletin No. 908
… 1786 Purpose To identify employees who have outstanding payroll checks that have not been negotiated and provide … available to identify employees who have non-negotiated payroll checks. Affected Employees Employees who have an outstanding net payroll check equal to or greater than $50 that was issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/908-non-negotiated-andor-undeliverable-new-york-state-payroll-checkUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Purpose To determine whether Orthopedic Associates of Long Island, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made … primary health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandAdministration of the Contract With the Center for Urban Community Services
… Purpose We audited the New York City Department of Health and Mental Hygiene’s (DOHMH) … $28.7 million for expanded program services. The New York State Office of Mental Health funds about 75 percent of this …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesOpinion 2004-8
… in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, … HOME RULE LAW §10: A village may not establish a reserve fund for direct cash reimbursements by the village for health …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8