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Rochester City School District – Payroll and Procurement (2016M-435)
… July 1, 2014 through October 25, 2016. Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435State Agencies Bulletin No. 468
… for processing approved tax refund requests for current year Social Security (TF5) or current year Medicare (TF6) refunds. NOTE: THESE NEW EARNINGS CODES … USE ONLY. Affected Employees Employees who receive current year Social Security and Medicare tax refunds. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsNorth Shore Central School District – Fuel Inventory (2017M-89)
… gallons of fuel in the tank (physical inventory), and a running analog meter showing gallons dispensed to date. … employees in the facilities department to maintain a running record of gallons dispensed on the fuel log. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Saranac Central School District – Payroll (2015M-298)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … pay rates, withholdings and deductions and having access to paychecks until she disbursed them to District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Weedsport Central School District – Financial Management (2016M-94)
… year’s budget by addressing the District’s reliance on non-recurring revenues as a financing source. The District … Recommendations Continue to reduce the District’s reliance on non-recurring revenues, such as fund balance and interfund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Key Recommendations Ensure that District official do not participate in the process of awarding contracts to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Free School District 30. The audits will be conducted in response to multiple requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has drawn noticeable criticism in the community,” said DiNapoli. “Several local elected …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… (SFS) supports the transfer of financial information from State agencies through a bulkload transaction interface process. Through this process, an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsArdsley Union Free School District – Financial Management (2024M-13)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials … As a result, the appropriated fund balance was not used to fund operations and taxpayers were taxed more than … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Putnam County – Court and Trust Funds (2024-C&T-2)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Town of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Opinion 91-32
… Mahon v Board of Education of the City of New York , 171 NY 263; Teachers' Ass'n Central High School District No. 3 v … VIII, §1 (see, e.g., Ausable Chasm Co. v State , 266 NY 326; City of Rochester v Chiarella , 98 AD2d 8, 470 NYS2d 181, affd 63 …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Agencies Bulletin No. 980
… Payroll Bulletin No. 980 regarding the payment of Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/980-april-1-2010-salary-increase-employees-represented-public-employeesState Agencies Bulletin No. 978
… Payroll Bulletin No. 978 regarding the payment of Civil Service Employees Association (CSEA) April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/978-april-2010-salary-increases-employees-represented-civil-serviceCost-Saving Ideas: How to Reduce Energy Costs
… You can realize significant savings for your school district or local government by paying less for energy and consuming less energy. Reducing energy … consumption also makes communities greener. Pay Less for Energy In the competitive retail energy market, you’re no …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsDiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… 5LINX, a telecommunications company located in Rochester, has generated an estimated $6.7 million return, … company provides a range of telecommunications and other services for residential and business clients. The company, … information on the program, visit: http://www.osc.state.ny.us/pension/instate About the Common Retirement Fund New …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… of New York & New Jersey. Miller died in 2006, with no survivor designated to receive benefits. According to the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000Former Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… State Comptroller Thomas P. DiNapoli announced today that Robert Garcia, the former president and chief of the … N.Y. 12236. … State Comptroller DiNapoli announced that Robert Garcia the former president and chief of the …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000