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State Comptroller DiNapoli Releases School District Audits
… did not implement a prior audit’s recommendations to improve their budgeting practices and ensure surplus fund … than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, 2021, it … restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the district …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsSpecial Plan for Greene County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-o and 603(k))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1825 (Rev. 6/12) © 2012, New York State and Local Retirement System …
https://www.osc.ny.gov/retirement/publications/special-plan-greene-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsDiNapoli: State Faces Potential Budget Gaps
… faces potential budget gaps in future years, according to an analysis of the state’s Financial Plan released today by State … of the Budget’s (DOB) outyear projections again include an assumption that annual spending growth from State … faces potential budget gaps in future years according to an analysis of the states Financial Plan released today by …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… and the New York State Police, today announced that David Shaw, the former parks and recreation director of the Village … and altering Village of Waverly Recreation League records. Shaw was sentenced to one year conditional discharge and paid … Tioga County D.A. and the New York State Police. “Mr. Shaw shamelessly altered records to cover up his …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsTown of Orange – Budget Review (B20-2-14)
… may have on the Town’s finances. General and highway fund revenues are overestimated by $25,000 potentially. Highway fund appropriations are underestimated by at least $17,900. The general fund’s 2020 ending fund balance is estimated at $64,000, …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Watkins Glen Central School District - Financial Management (2019M-57)
… resulted in operating surpluses, negating the use of appropriated fund balance. In the last three completed … $2.3 million in unplanned operating surpluses instead of $1.4 million in planned deficits. Certain reserve balances were excessive or not needed. Of $3.7 million in seven reserves, three reserves totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Opinion 90-64
… that bear on the issues discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of Facilities … AND NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 94-5
… of the town, it does not, in our view, provide authority for the publication of articles by individual members of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Alternative and Out-of-Service Death Benefits – State Police Plan
… Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, but you have not …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
Lisa Stone was sentenced to five years probation and ordered to pay full restitution for stealing more than $6800 in fire district funds after an audit and investigation by State Comptroller DiNapoli revealed that she paid herself an illegal second salary
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 484
… Purpose To provide processing instructions for Deduction Code 648 . Background Chapter 548 of the Laws of 2000 allows … years of military service. This new after-tax deduction code has been created to allow recovery of arrears for these … Agency Actions Upon notification from NYCERS, Deduction Code 648 should be entered on the General Deduction Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxApplying for Previous or Military Service Credit – Forest Rangers Plan
… before your effective date of retirement) to our Member & Employer Services Bureau. Please include as much information … credit while you are on the payroll of a participating employer. If you receive a statement of the cost after you … leave the payroll, you must make payment within 30 days of notification. Page updated 3/13 …
https://www.osc.ny.gov/retirement/publications/1864/applying-previous-or-military-service-creditCreditable Service – En-Con Police Officers Plan
… be creditable towards the 25 years required for service retirement eligibility. Service performed in titles other … and death benefits but not toward your 25-year service retirement benefit. Page updated 8/14 …
https://www.osc.ny.gov/retirement/publications/1822/creditable-serviceDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
New York State Comptroller Thomas P DiNapoli Monroe County District Attorney Sandra Doorley and New York State Police Superintendent Steven G James announced the arrest of a 68yearold Rochester woman for allegedly stealing $12973 in state pension payments sent to her deceased mother
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsState Comptroller DiNapoli Releases School Audits
… School District and the Warsaw Central School District . “In an era of limited resources and increased accountability, … auditor did not always ensure that purchases were made in compliance with the policy or require district officials … support cooperative service agreement, which resulted in errors in reporting reimbursable expenditures to the New …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Franklin Square Public Library , Village of Hobart , Town of Lancaster , Town of Manchester , … is being spent appropriately and effectively." Franklin Square Public Library – Claims Audit (Nassau County) The … announced his office completed audits of the Franklin Square Public Library Village of Hobart Town of Lancaster …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Announces Municipal Audits
… municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities reviewed …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsPekin Fire Co. President Dipped Into Bell Jar
… As company president, Amacher oversaw the fire company’s games of chance, used to raise money for the company to aid …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jar