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Fund Financial Data – 2022 Financial Condition Report
… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataWest Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Village of Addison – Payroll (2024M-12)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Baldwinsville Central School District – Financial Management (2016M-65)
… The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The District, which operates eight … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town … effectively segregate the Town Clerk’s duties. Deposits in the Clerk’s office were not timely or intact. Cash … officials. Users on each of the Town’s 15 computers were in the local administrators’ group and could therefore …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyState Agencies Bulletin No. 954
… Premium. Affected Employees PEF represented employees in Agencies 11260 and 11270 who take part as mentors in the Mentoring Program Effective Date(s) Payments may be made beginning in Pay Period 20L, paychecks dated January 14, 2010 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Government Accountability - Special Reports
… Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program, April 2020 Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program, May 2018 Noise in New York City Neighborhoods: Assessing Risk in Urban Noise …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsComptroller DiNapoli Releases State Audits
… (Follow-Up) (2015-F-6) An initial audit report issued in November 2012 examined whether the Bureau of Narcotic … combating prescription drug diversion and abuse in New York state, in large part through its analysis and use of prescription …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… of Elections. Thomas was sentenced to pay a $13,000 fine in addition to a one-year conditional discharge during which … General Letitia James. "New Yorkers put their faith in our public servants, and Mayor Thomas’ gross violation of … pleaded guilty to charges of Attempted Grand Larceny in the Third Degree, a class A misdemeanor, and Offering a …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardOpinion 90-59
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … a private road belonging to a disabled individual, except in an emergency situation. You ask whether a town may … from making gifts and loans of its property to or in aid of a private individual, generally prohibits the use …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Comptroller DiNapoli Releases School Audits
… Valley Central School District and Questar III BOCES . “In an era of limited resources and increased accountability, … County) The district overestimated appropriations in the 2012-13 through 2014-15 adopted budgets by a total of … than $445,000 and the unrestricted fund balance has been in excess of statutory limits. District officials also need …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… Department and the State Police for their partnership in holding accountable those who think they can swindle the … After retiring from the Westchester Police Department in 2005, Sciacca was hired as an instructor at Ulster County … Sciacca was not allowed to earn more than $30,000 annually in other public employment while continuing to receive his …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleXII.6.E Making an Emergency Payment – XII. Expenditures
… process prior to payment. An emergency procurement is one in which an urgent and unexpected situation occurs where … resulting from a Business Unit’s failure to properly plan in advance to process under normal business practices does … is over the State Finance Law §112 approval threshold. In addition, if the Business Unit is seeking a waiver from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentState Comptroller DiNapoli Releases School Audits
… District and the White Plains City School District . “In an era of limited resources and increased accountability, … unrestricted unappropriated fund balance levels are in accordance with statutory requirements, and budget … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsDo Not Call Enforcement Efforts
… is responsible for enforcing the Law, which took effect in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal Trade Commission (FTC) and the Federal … complaints by phone and email. The Law was amended in 2010 to include automated calls, known as robocalls, and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… ended June 30, 2015, AMC reported approximately $8 million in reimbursable costs for its SEIT program. Key Findings AMC … commingling program funds – a practice that is not in compliance with its own stated policy. For fiscal year … ended June 30, 2015, we recommend SED disallow $5,300,127 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2113
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … BU05 Background Pursuant to the side letter contained in the 2021-2026 Agreements between the State of New York and … Employees Association (CSEA) and a side letter contained in the 2019-2023 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2113-2023-special-assignment-duty-pay-calendar-year-2022Cost-Saving Ideas: Overtime Planning and Management
… and benefits by even a small percentage can result in significant savings. Employee salaries and benefits, … 8 to 30 percent of wages paid to highway employees in New York State are for overtime. A written plan to guide the assignment of overtime hours in the most efficient and effective manner can help control …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementTown of Bethlehem – Information Technology (2025M-25)
… Information Service Specialist and Help Desk Technician. In addition, the Police Department has a Senior Network and … and loss. Officials also have minimal assurance that in the event of a disruption or disaster (e.g., a ransomware … help resume, restore or repair critical IT systems or data in a timely manner. Officials also did not monitor employee …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25