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East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates two schools … relate to the fiscal year that they are recorded in and avoid recording invalid encumbrances that result in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andCampbell-Savona Central School District – Student State Aid (2024M-79)
… School District (District) officials properly claimed New York State (State) aid for special education and homeless … District officials did not properly claim a total of $65,953 in potential State aid for special education and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Genesee County – Court and Trust Funds (2024-C&T-7)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Agency Financial Reporting Package
… system used by the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the … Financial data and related information is required to ensure full and proper disclosure in financial statements … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageFairview Fire District – Financial Operations (2024M-138)
… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Village of Suffern – Budget Review (B25-6-4)
… tentative budget for the next succeeding fiscal year. Key Findings We found that the significant revenue and … which is within the limits established by law. Key Recommendation In adopting the 2025-26 budget, the Board …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Alden – Town Clerk/Tax Collector (2024M-106)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, … Key Findings The Clerk did not properly record, deposit, remit or report collections. As a result, … a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Real Property Tax Cap Information - Glossary
… body, or in the case of school districts, 60 percent popular vote) allowing raising taxes more than the allowable …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… The procurement process goal is to obtain goods and services that are both high in quality and low in cost. The time and effort spent researching, … into three general categories: commodities, service and technology. Capitalizing on the State's buying power and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesState Comptroller DiNapoli Releases School Audits
… limit by 57 percentage points. In addition, reserve funds are overfunded and the board has not outlined the … and conditions under which each reserve will be used. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Police Bulletin No. SP-107
… Unit, Part Time %, and Amount. Questions Questions about this Bulletin may be directed to the Payroll Audit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-107-2008-state-police-holiday-bonus-paymentCompliance With the Enough is Enough Act
… and prosecuted. The Act amended the Education Law to add Article 129-B, which requires colleges and universities … Institutions are also required to adopt an amnesty policy for alcohol and drug use; a students’ bill of rights; and … must receive a copy of relevant rules and policies adopted by institutions and their annual certifications of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actState Agencies Bulletin No. 1682
… handle current year Social Security and/or Medicare (FICA) tax deficiencies for inactive employees Affected Employees … Employees who incurred a Social Security and/or Medicare tax deficiency and have since left the New York State payroll … Social Security and/or Medicare tax deficiency on their Form W-2 (Wage and Tax Statement). As a result, employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactRestrictions on Consecutive Hours of Work for Nurses
… Practical Nurses in non-emergency situations. The Law does not preclude nurses from volunteering to work overtime. … and other similar factors; and identify alternate staffing methods to avoid the use of mandatory overtime. … application and enforcement of the Law. The Division does not investigate nurse overtime complaints for State …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesState Comptroller DiNapoli Releases School Audits
… personal information, mobile devices, remote access, online banking and data backups. School officials did not …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-141
… Discretionary Salary Increase rosters in EmpID order. The roster must be signed by the College President and forwarded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increaseState Police Disability (Section 363-b) – State Police Plan
… be 50 percent of your FAE, plus an annuity based on any voluntary contributions you may have made and the interest … 20 years or more of service and are eligible for service retirement, your disability benefit will equal your service … authority by the court, may file. You must select a pension payment option for the payment of your disability …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bSUNY Bulletin No. SU-229
… but is not included in the calculation of overtime. Tax Information These monies are taxable income, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-229-2015-discretionary-award-psnu-employees-represented-unitedDiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… prescriptions that exceeded limits allowed by the law, according to an audit of the Department of Health (DOH) … by the Controlled Substances Act and thus prevent improper payment. Medicaid overpaid pharmacies $1.2 million for 13,705 … similar to DOH, do not have system edits to prevent the payment of pharmacy claims for controlled substances that …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsCUNY Bulletin No. CU-625.5
To provide agencies with an updated list of unions that submit membership and dues transactions via electronic file submissions to OSC
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payroll