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State Agencies Bulletin No. 422.3

… of the new process for requesting direct deposit delete or reversal through PayServ. Affected Employees: Employees with … submit Form AC 3197, Request for Direct Deposit Delete/Reversal, to State Payroll Services through the Direct … Deposit mailbox to request a direct deposit delete or reversal. Under the new business process, state agencies will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversal

DiNapoli Releases Municipal Audits

… The board did not properly audit claims or authorize credit card purchases. Auditors reviewed 50 claims, totaling $2.1 … financial oversight training or ensure proper accounting records were maintained. The board did not make certain …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-audits

DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments

… and New York State Police Superintendent Steven G. James announced. As part of their plea agreement, they will … Office for their hard work in exposing this fraud,” James said. “This guilty plea should serve as a reminder that …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-payments

DiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors

… P. DiNapoli today announced that the New York State Common Retirement Fund (the Fund) plans to vote against all board … Comptroller DiNapoli and the New York State Common Retirement Fund believe that board diversity, inclusive of … no women on their boards. About the New York State Common Retirement Fund The New York State Common Retirement Fund is …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directors

Village of Weedsport – Financial Management (2025M-76)

… manage the Village’s fund balance. As a result, the Board was not transparent with taxpayers and residents and levied … of the 2024-25 fiscal year. This unrestricted fund balance was sufficient to fund the upcoming fiscal year’s budget … were unable to demonstrate whether all reserve funding was reasonable or would be sufficient for future needs. …

https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76

State Comptroller DiNapoli Releases Municipal & School Audits

… audit period were over $118 million. Of the $94.4 million in year-end transfers, $57.6 million went to the district’s reserves. In some circumstances, the year-end transfers totaling $19.1 … the board with complete and accurate information in a timely manner to enable them to monitor the district’s …

https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-audits

Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017

… investment pool, which contains cash balances in the State Treasury not required for immediate use. However, the …

https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance

State Comptroller DiNapoli Releases School Audits

… or obtain or retain quotes or bids. A prior audit, which was released in August 2009, recommended that the district … and, therefore, fund balance appropriated by the board was not used. When considering the unused appropriated fund … district’s unrestricted fund balance as of June 30, 2015 was 23 percent of the ensuing year’s budget rather than 19 …

https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0

Temporary Assistance – Federal Funding and New York

… In New York, the Temporary Assistance for Needy Families (TANF) block … through child care, tax credits and other services, but the largest portion is spent on Temporary Assistance , which is overseen by the New York State Office of Temporary and Disability …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistance

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… report - pdf] Audit Objective Determine if the Board of Fire Commissioners (Board) ensured that fund balance was … and leave benefits were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s … fund balance totaled more than $1.3 million, or 83 percent of 2017 budgeted appropriations. District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

State Agencies Bulletin No. 1515

… To notify agencies of acceptable forms of payment for checks submitted via AC230. Affected Employees Any employee … the bank reconciliation process and the risk of personal checks being returned for insufficient funds without OSC being notified, personal checks will no longer be accepted from employees as a form of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance …

https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346

Webster Central School District - Financial Condition (2018M-109)

… fund balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and … Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109

Village of Candor – Fund Balance (2017M-148)

… was to evaluate the Village’s fund balance management for the period June 1, 2015 through May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. The Village is governed by an elected five-member Village Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148

Dunkirk City School District – Financial Management (2017M-122)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122

Harpursville Central School District - Financial Condition (2018M-120)

… Determine whether District officials adequately managed the District’s financial condition. Key Findings From 2013-14 … District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance operating expenditures. However, the general …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… structurally balanced budgets and took action to maintain a reasonable amount of fund balance for the period January 1, … March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is … is governed by an elected five-member Town Board, has a population of approximately 15,000. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185

Town of Sharon – Fund Balance (2017M-271)

… 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately 1,800. The Town is governed by … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271