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DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. Quattrone today … for her personal vehicle. She was employed by the village between 2015 and November of 2020. “Jaeger allegedly treated … W. Foley. The arrest was a result of a joint investigation between the State Comptroller’s Office, the Chautauqua County …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000DiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… member into signing blank checks which he later cashed for personal use. He was arraigned this morning in Shawangunk … Wallkill Fire District hired an architect to draft plans for a firehouse expansion. Denardo obtained blank, co-signed checks from a fellow board member for what he claimed were architect payments, then pocketed …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000Town of Perth – Supervisor’s Records and Reports (2024M-149)
… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149XIII.10.C Refunds Owed to the State by an Employee – XIII. Employee Expense Reimbursement
… Preparation: If an employee was issued a check from a Business Unit’s sole custody account, the advance must be reconciled outside of SFS. The Business Unit must maintain documentation to … to the employee and must make that available to the Office of the State Comptroller upon request. The employee must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… the State’s environmental needs. Appropriations to the EPF have fluctuated over time and reached a high of $400 million … Act of 2022.” With nearly 68 percent of voters who voted on the ballot question supporting it, the Bond Act became the … and recreation. Water Since SFY 2015-16, Enacted Budgets have included a total of $5.4 billion for clean water …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureOpinion 97-17
… (authority to establish financial disclosure requirements for city and county public library) LIBRARIES -- Public … (authority to establish financial disclosure requirements for city and county public library) GENERAL MUNICIPAL LAW, … to promulgate an annual financial disclosure form for completion and filing by library officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Town of Deerpark – Budget Review (B6-14-17)
… budget are reasonable. The amount of appropriated fund balance in the general and highway fund budgets represent 14 … percent, respectively, of the total appropriations. Fund balance is a nonrecurring revenue source. The Town’s … Be cautious about continuing to rely on fund balance to fund such a significant part of the budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Chenango Valley Central School District -- Budget Review (B19-4-2)
… review was to provide an independent evaluation of the District’s proposed budget for the 2019-20 fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of … Finance Law Section 10.10(d) requires municipalities and school districts that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Opinion 97-9
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … for article 18 purposes (see, e.g., 1991 Opns St Comp No. 91-48, p 132; 1988 Opns St Comp No. 88-68, p 135; 1985 … board members' participation in this matter, the town's code of ethics should be examined. Section 806 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Chautauqua County – Court and Trust Funds (2020-C&T-1)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1IX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash … annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … upcoming state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsCity of Long Beach – Budget Review (B22-7-4)
… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … is adopted. … City of Long Beach Budget Review B2274 New York Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Compliance With Outcome Reporting Requirements
… prevent economic stagnation, encourage the creation of new job opportunities, increase revenues to the State and its …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsEffectiveness of Cost Containment Initiatives
… The extent of its measurement of savings is limited to payroll and benefit expenses, with estimated savings …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesDiNapoli: 529 College Savings Program Lowers Fees
… making it easier for New Yorkers of all income levels to invest in their loved ones' futures as the cost of a college education continues to rise," DiNapoli said. "As our program has grown, we've … New York's 529 College Savings Program. Read or download the Direct Plan disclosure booklet here or go to: …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesXI.2.A Thresholds – XI. Procurement and Contract Management
… This Section provides a summary of the Office of the State Comptroller’s (OSC) approval thresholds (State … SUNY state university health care facilities as defined in Education Law § 350(5), State University Construction Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsVI.5 Project Budgets – VI. Budgets
… is used to collect financial transactions associated to a project. The Projects module, along with the Commitment … including capital projects and for federal grant award management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsService Credit Purchase Payments – Legacy Reporting
… If members choose to purchase credit for their previous service, they have the option to pay the required … be used for the purchase of optional service credit); or Payroll deductions spread over a period of time equal to or … and make additional payments is through their Retirement Online member accounts . If members request payment be made …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsOther Bulletin No. 48
… 2019 SCF CSEA 2% Salary Increase and provide instructions for payments not processed automatically Affected Employees … SCF 2% CSEA Salary Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees … is equated to a grade (Grade 001-031) As of the date of this bulletin, there are no positions with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-48-april-2019-state-university-construction-fund-scf-civilKillawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District … annually or contract with an independent auditing firm to do so. … The purpose of our audit was to determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111