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2016 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) American Recovery and Reinvestment Act of 2009 …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) American Recovery and Reinvestment Act of 2009 …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-fundsFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave … Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeNorwich City School District - Fund Balance Management (2018M-198)
… [read complete report - pdf] Audit Objective Determine whether District … fund balance deficit. Ineffectively budgeted each year for various known expenditures and revenues. Developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… of the Village of Norwood, pleaded guilty to grand larceny in the second degree for stealing $73,725 from the village. … village and she resigned from her position shortly after in June 2022. Berger was appointed Clerk/Treasurer in January 2017. She pleaded guilty before Judge Gregory P. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… The recent announcement that New York state will get nearly $665 million in federal … connections in every corner of the state, according to a new analysis released by State Comptroller Thomas P. … progress in making high-speed internet available to New Yorkers,” DiNapoli said. “Many parts of the state still …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideState Agencies Bulletin No. 2395
… agencies of OSC’s automatic processing of the December 2025 Security Seniority Payment (Earnings Code SSP) and provide instructions for payments not processed automatically. Affected Employees: … Supervisors Unit (SSPU) provides for payment of the 2025-2026 Seniority Payment in December 2025 as a one-time, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2395-new-december-2025-nyscopba-and-council-82-security-seniority-paymentForfeiture of Benefits for Convicted Felons
… State and Local Employees' Retirement System (ERS) with a date of membership on or after November 13, 2011*, and who … Paid municipal officers and employees. Upon conviction of a crime related to public office, the prosecuting agency may … have benefits reduced or revoked if they are convicted of a felony related to their public service …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… Highway and Bridge Trust Fund (DHBTF) to pay down debt from past projects and cover the operating costs for state agencies, according to a report by New York State … between state fiscal year (SFY) 2012-13 and SFY 2020-21 from $665 million to $594 million, a decrease of nearly 11%. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offComptroller DiNapoli Releases School District Audits
… approximately $1.6 million from 2016-17 through 2018-19. In addition, the district reported unassigned fund balance … orders totaling $15,700 lacked itemized receipts. In addition, 10 checks totaling $5,100 were written for petty … also did not disable unneeded network user accounts. In addition, auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsFreedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure public access to … pertaining to you, see OSC’s Personal Privacy Protection Law page for an alternative means to request such records. …
https://www.osc.ny.gov/help/foilComptroller DiNapoli Releases School Audits
… , Sharon Springs Central School District and the South Mountain Hickory Common School District . State Comptroller … will likely continue to exceed the statutory limit. South Mountain Hickory Common School District – Cash Disbursements …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… School District and the Wells Central School District . "In an era of limited resources and increased accountability, … through 2015-16 that appropriated a total of $19 million in fund balance to finance operations. However, because the … accounted for and used only for district purposes. In addition, there is an increased risk that fuel leaks or …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Corporation – Fund Balance (Nassau County) The board did not effectively manage fund balance. The board also did not develop or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds … as fund balance, one-time state funding and the sale of property, to balance its budget. The city could face a …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 92-9
… WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for purposes of General Municipal Law, §72-o - … to supervise the disclosure process (see CPLR 3102[b], 3103, 3104, 3124-3126), and are vested with broad … an action has been commenced (CPLR 3106[a]; cf . CPLR 3102[c]). Depositions may be taken from, among others, a "party" …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Contributions – Special 20- and 25-Year Plans
… required when you elect this plan are taxable, meaning they will be taken from your earnings after taxes and … plan, the additional contributions required are taxable, meaning they will be taken from your earnings after taxes and … the Section 383-f plan. These contributions are taxable, meaning they will be taken from your earnings after taxes and …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… Remediation Office of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewHiring Members with the Enhanced Report – Enhanced Reporting
… it is important to ask the employee whether they are an existing member or retiree of one of the eight public retirement systems in New York State. If they are a NYSLRS member or retiree, you should ask them to … at your location, you must use the actual hire date for the position being entered. For NYSLRS purposes, the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportIRS Pension Limitation – State University Police Plan
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $265,000 (effective April 1, 2015) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1823/irs-pension-limitation