OSC Payroll Audits

Audit Guidance

State University of New York
Office of the University Auditor
Summary of Office of the State Comptroller 2007-2008
Audit Findings on Campus Payroll Activities
April 16. 2008

To assist campuses in strengthening controls over the payroll function, we offer the following summary of recent payroll audit findings (filled circle bullet) and related recommendations (circle bullet) made by the Office of the State Comptroller (OSC). Campuses should review the list to determine if there are opportunities to improve their payroll operations.

Overpayments

Overtime

Retroactive Payroll Adjustments

Other Recommendations Made Based on Overall Findings

    circle bullet Perform a risk assessment of the personnel-payroll cycle and take corrective actions
       where payroll risks are not mitigated to an acceptable level. Monitor the steps taken
       to ensure continued progress.

Other Sources of Information Pertaining to Payroll Activities

New York State Accounting System User Procedures Manual Internal Controls - Payroll Time and Attendance

Audit Issued by OSC Within the Last Four Years

OSC Payroll Services - Information for Payroll Officers

Statewide and All Agency Groups On Time Appointments*

Statewide and All Agency Groups On Time Separation*

In addition to this information, the New York State Payroll Users Group has created a "report card" that summarizes the number of on time appointments and separations for each campus. You may contact the Office of the State Comptroller to obtain a copy of your campus' report card.

For additional information, please contact the University Auditor at 518-320-1533 or Office of Human Resources at 518-320-1192

University Audit