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Chateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave … in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Liberty Central School District – Budget Review (B4-14-6)
… deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters … the fund. However, the food service fund continues to rely on a transfer from the general fund to balance the budget and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial … November 24, 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through … Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates two schools with …
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)
… submit reimbursement claims for the full amount before the deadline, only $25,900 was submitted; the remaining $4,926 is … longer eligible. $10,114 if submitted prior to June 30, 2025. Because District officials did not provide proper …
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)
… the County to deposit $2,000 with the Treasurer during 2022. The Surrogate’s Court register did not include an … the executrix to deposit $5,000 with the Treasurer during 2022. Key Recommendation The County Clerk and Surrogate’s …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Agency Financial Reporting Package
… (OSC) to gather data-in-process which has not been entered into the Statewide Financial System (SFS) as of the closing … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your … to recover your credentials. New Users To request an account be created, contact OSC BFR at (518) 474-3277or …
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)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
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)
… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Real Property Tax Cap Information - Glossary
… See “Carryover”. Carryover - Amount by which the tax levy for the prior fiscal year was below the tax levy limit for that year, but not more than 1.5% of that limit. (Starts … year of limit.) Coming Fiscal Year (CFY) - The fiscal year for which a tax levy limit will be determined. Court Orders …
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
… like road salt, fuel, vehicles, heavy equipment, food, furniture, computer hardware and software, and much more. … period; and A charter school paid $1,400 more for office supplies. Don’t make the same mistake—always explore … in the procurement process. Access to State Contracts The Office of General Services (OGS) awards contracts for a vast …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … and Reports (Albany County) The business manager prepared summary budget-to-actual information and presented it to the … however, found the reconciliations for the payroll account did not reflect the account's true cash balance. …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Police Bulletin No. SP-107
… (NYSPIA) Arbitration Award 1A 2004-30, an annual Holiday Compensation (Bonus) payment for employees who are … Paid Leave status on November 1, 2008 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible … OSC Actions OSC will automatically pay the 2008 Holiday Bonus to eligible Police Investigators who are Active …
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
… Purpose To determine if the State Education Department (SED) and Division of State Police (DSP) are complying with the requirements under the Enough is Enough Act (Act). The … To determine if the State Education Department and Division of State Police are complying with the requirements under the Enough is Enough Act …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actState Agencies Bulletin No. 1682
… Purpose To inform agency payroll officers of the new procedure for how OSC will handle current year Social Security and/or … To inform agency payroll officers of the new procedure for how OSC will handle current year Social Security andor …
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
… enforcing the Restrictions on Consecutive Hours of Work for Nurses Law. The audit covers the period January 1, 2015 … to as the Restrictions on Consecutive Hours of Work for Nurses Law (Law) – and Part 177 of Title 12 of the New … of patient care by limiting consecutive hours of work for Registered Nurses and Licensed Practical Nurses in …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesState Comptroller DiNapoli Releases School Audits
… , Edinburg Common School District , Finn Academy , Fort Plain Central School District and the Greenburgh-North Castle Union Free School District . "In an era of limited resources and … not provide IT security awareness training to employees. Fort Plain Central School District – Claims Audit Process …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-141
… Affected Employees SUNY Professional Services employees in Bargaining Unit 08 Background Chapter 137 of the Laws of … increases. Discretionary Salary Increases may be submitted in Pay Periods 16L and 17L, paychecks dated 11/28/07 and … with a Pay Basis Code of CAL Eligibility Employees in BU08 must be Active or on an approved Leave on the …
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
… You may be entitled to this benefit if, at the time of filing, you are: Under age 60; Permanently incapacitated … to perform your duties as the natural and proximate result of a disability sustained in service, not caused by your own willful negligence, regardless of your years of service; and In the service upon which your …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bSUNY Bulletin No. SU-229
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a 2015 … Award and must include the payment amount. The roster must be signed by the campus president and forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-229-2015-discretionary-award-psnu-employees-represented-united