Search
State Audits by Agency or Authority
View audits issued in the last four years by state agency
https://www.osc.ny.gov/state-agencies/audits/by-agencyState Audits Issued Over 60 Days Ago
View state audits issued by the Comptrollers Office than four years ago
https://www.osc.ny.gov/state-agencies/audits/by-date-olderTraining Resources for State Agencies and Employees
… View training materials and ondemand videos for classes presented by the Office of Operations …
https://www.osc.ny.gov/state-agencies/trainingWebinars
… webinars and view past webinars ondemand presented by the Academy for New York States Local Officials …
https://www.osc.ny.gov/local-government/academy/webinarsIX.12.O Refunds – IX. Federal Grants
… Transaction Threshold Interest will be calculated on the federal percentage of all refund transactions executed … do not remit refunds to the federal funds appropriation on a timely basis will have to separately account for the … held when the state’s interest liability is calculated on refunds for their federal programs subject to the CMIA. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsOpinion 99-5
… an improvement in library services (26 Opns St Comp, 1972, p 62). The amount paid under the contract, as required … this Office's opinions rendered prior to 28 Opns St Comp, 1972, p 62, supra , concluded that the authority to contract … also supports this conclusion. Chapter 364 of the Laws of 1972 further amended section 256 to specifically authorize …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 90-60
… that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment … purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC CONTRACTS -- … is, in our opinion, broad enough to encompass both full service contracts where a private operator owns, operates and …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Accounts Payable Advisory No. 32
… the IRS under the agency’s employer identification number (EIN). To ensure accurate and comprehensive federal reporting, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsOpinion 95-2
… television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon … a 5% franchise fee and the cable company has chosen to pass the amount of the fee along to its customers as a … concerning the ability of a cable television company to "pass through" a municipal franchise fee to its customers are …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… States Attorney for the Southern District of New York, Scott J. Lampert, Special Agent in Charge of the New York … Medicaid fraud statewide.” HHS-OIG Special Agent in Charge Scott J. Lampert said: “Any threat to the financial health … of the federal False Claims Act. Brian Feldman, Health Care Overpayments and Reverse False Claims , New York Law …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyPayroll Improvement Project Bulletin No. PIP-015
… for NYS Employees, rev 01/21) that must be used after Go Live. Affected Employees Any employee who completes an AC … being upgraded to PeopleSoft version 9.2 with an expected Go Live date of March 15, 2021. In PayServ v 9.2, the … Deposit Form for NYS Employees (AC-2772) . OSC Actions At Go Live, OSC will: update Direct Deposit records to remove …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772City of Newburgh -- Budget Review (B18-6-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12State Agencies Bulletin No. 1948
… Year Longevity Step : NYS Bargaining Unit: 01 and 21 Comp Rate Code: ANN Grade: 101-125 600 Equated to Grade 101-125 … of Absence (L) – Only if the Reason Code is due to a Workers’ Compensation Leave (WCL, WDL, or WPS) Employees who were on a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01State Agencies Bulletin No. 1968
… follows: Administration Lag 12/09/2021 Current 12/23/2021 Extra Lag 12/02/2021 Institution Lag 12/16/2021 Current 12/30/2021 Extra Lag 12/09/2021 Deduction Calculation Routine – Select … below: Administration Lag 12/08/2022 Current 12/22/2022 Extra Lag 12/01/2022 Institution Lag 12/15/2022 Current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignAccounts Payable Advisory No. 70
… Guide to Financial Operations (GFO), Chapter XII, Section 5.M – Selecting the Appropriate Handling Code Guidance : New … code on their vouchers for overnight courier delivery. When multiple checks are overnighted to the same address, Key … to process the “Return to Agency” payments. If an agency does not notify OSC of a “Return to Agency” scenario now, it …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventState Agencies Bulletin No. 1016.1
… bulletin is to continue to maintain up-to-date employee addresses in the PayServ system and remind agencies of … Effective immediately. Background Maintaining up-to-date addresses for employees enables the State to provide high quality payroll services and save money on postage. Addresses are used for such critical tasks as direct employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal controls over the Library’s private funds … occurred in the receipt and disbursement of funds due to the lack of established policies and procedures. Instead … are no formal processes for time sheets or requesting the use of leave time. Key Recommendations Establish policies and …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Opinion 2000-5
… discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys … to) -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL … and appropriated by a town for town highway snow and ice removal may not be paid into a snow and ice removal and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5State Agencies Bulletin No. 1947
… between the State of New York and PEF, provides for a salary increase of two percent (2.00%) for fiscal years … increase the salary by applying 2.00% rounded to the nearest cent. If the employee has a Comp Rate Code of ANN, … increase the salary by applying 2.00% rounded to the nearest dollar. If the employee has a Comp Rate Code of ANN, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July … with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24