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State Comptroller DiNapoli Releases School District Audit
… earned another $367,963 if officials invested available funds in a financial institution that offered higher interest …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditCornwall Central School District – Financial Condition (2015M-148)
… which reduced the District's unrestricted, unappropriated funds during that period. Key Recommendation District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Genesee – Disbursements (2016M-433)
… improperly performed the Supervisor's duties of disbursing funds through wire transfers and electronic payments. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Oxford – Financial Management (2016M-420)
… include an allocation of the balances or loans between funds and periodic estimates of fund balances. File the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Village of Suffern – Budget Review (B24-6-3)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Richfield Springs Central School District – Financial Condition (2014M-83)
… The District has accumulated excessive balances in reserve funds that can be used to offset budgetary shortfalls in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Total Spending – 2023 Financial Condition Report
… State spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… State spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingIX.8 Overview – IX. Federal Grants
… represent a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… any disbursements before the Treasurer disbursed Company funds. Company officials did not approve any debit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mGreen Island Union Free School District - Separation Payments (2019M-55)
… provided an advance of $15,000 of separation pay to the former Business Manager. Key Recommendations Provide … of separation payments. Discuss the separation overpayment to the former Business Manager with the District’s legal counsel and take appropriate action to recover funds. Discontinue paying separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55State Comptroller DiNapoli Releases School Audits
… not establish policies and formal written procedures over payroll timekeeping. As a result, time sheets were incomplete …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Opinion 89-36
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has … of, and the expenditure of moneys from, capital reserve funds by counties, cities, towns, villages and certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 2007-5
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fund Transfers (referendum … Capital Reserve Fund (referendum requirements for transfer in counties) REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county) GENERAL MUNICIPAL LAW § 6-c: With limited …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 95-5
… year ... [emphasis added]. Thus, surplus surcharge funds may be used only for the payment of "system costs". 1 … p 263, relating to expenditures from capital reserve funds to pay debt service). It is our opinion that the nexus … "system costs" and the county may expend surplus surcharge funds for that purpose. March 1, 1995 Louis E. Wolfe, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… embezzling over a million dollars of fire department funds. Melin took money that was supposed to be used for … From December 2013 to October 2015, MELIN embezzled PFD funds under his control by writing checks to the two … return for 2014 and falsely reported some of the embezzled funds as revenue on the corporate tax return for 211 Medical …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisIX.7.E Disaster Assistance – IX. Federal Grants
… automatic reclassification. DOB will also establish the funds distribution rules for the project. SFS will complete … values that have been configured in the SFS and that the funds distribution rules have been setup. DOB will issue a … Transactions are then collected into Project Costing and funds distribution applied by project/activity. The fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… accounts to nonprofits within the BDD, offering free payroll check cashing services, ensuring bilingual staff and …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newComptroller 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
… Attorney General Schneiderman to root out fraud of public funds and bring those who would defraud the taxpayers to … to root out public corruption and the misuse of public funds by maximizing the resources of each office. The …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000Borough of Manhattan Community College – Controls Over Bank Accounts
… using unauthorized accounts. A review of the source of funds in BMCC’s accounts found $120,116 that BMCC officials … Strengthen the control environment to ensure that funds are appropriately disbursed from bank accounts by: …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accounts