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DiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… officer of the St. Johnsville Volunteer Ambulance Corp. today was charged with stealing over $26,000 from the … checks to herself from St. Johnsville Volunteer Ambulance Corp. company accounts purportedly for personal and sick … found that she also forged the signature of the Ambulance Corp.’s board chairman on some of the checks. She allegedly …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000DiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… of the Budget’s (DOB) Enacted Budget Financial Plan forecast by $1.7 billion, according to the monthly State Cash … Division of the Budgets DOB Enacted Budget Financial Plan forecast by $17 billion according to the monthly State Cash …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionCity of North Tonawanda - Financial Condition (2020M-90)
… report - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that were … to maintain the City’s fiscal stability. Key Findings The Mayor and Council did not adopt structurally balanced … policy, multiyear financial plan or capital plan. The Mayor’s and City Council’s budgeting practices and poor …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90North Syracuse Central School District – Professional Services (2022M-34)
… without seeking competition. Used a request for proposals (RFP) process to select certain professional service providers … officials should issue professional service RFPs. Use an RFP process to solicit competition when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34DiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… on the public’s dime,” DiNapoli said. “The solution is often the same: oversight, oversight, oversight. I thank …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … debt 17,529,560 1,300,000 18,829,560 Payment to bond refunding escrow agent (37,284,144) … of the net change in fund balances of governmental funds to the change in net assets in the statement of activities is …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1DiNapoli Releases December State Cash Report
… latest projections, according to the monthly state cash report issued today by New York State Comptroller Thomas P. … last December 31. Other findings from the December cash report include: Personal income tax (PIT) receipts through … 14.7 percent or $611.6 million. The December cash report can be found here: …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportQuality of Internal Control Certifications (Follow-Up)
… Purpose In 2012, we conducted a series of audits at 12 State agencies focusing specifically on their 2011-2012 … maintained documentation supporting the answers given. The 12 audits were performed at the following agencies: … quality of Internal Control Certifications at 10 of the 12 agencies. We found instances where Internal Control …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followPartial Lump Sum Payment – State Police Plan
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a … or you can print it from the Option Selection with Partial Lump Sum Payment section of our Forms page and submit … the taxability of a PLS payment, refer to our publication, Partial Lump Sum (PLS) Payment at Retirement — For Eligible …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentPartial Lump Sum Payment – Special 20- and 25-Year Plans
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a … or you can print it from the Option Selection with Partial Lump Sum Payment section of our Forms page and submit … the taxability of a PLS payment, refer to our publication, Partial Lump Sum (PLS) Payment at Retirement — For Eligible …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentDiNapoli Releases December State Cash Report
… spending for education. Receipts collected in the General Fund (including transfers from other funds) totaled $50.3 … $545.5 million higher than projected. The General Fund closing balance totaled $8.3 billion, which was more than $2 … Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as well as funds from the federal …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-december-state-cash-reportState Agencies Bulletin No. 1589
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1589-april-2016-and-april-2017-civil-service-employees-association-cseaSupported Browsers
… browser's help center and search for "enable JavaScript." Cookies Cookies are small text files stored in your browser. They … compromise your privacy or security. Most browsers store cookies by default, so they're already enabled for you. …
https://www.osc.ny.gov/online-services/supported-browsersState Agencies Bulletin No. 1380
… – This will be the last day for agencies to make position pool changes on the Position Pool table prior to conversion. (Agencies will be able to update Position Data with already existing Pool Data) March 3, 2015 – Position Pool Moratorium – Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialTown of Covington – Town Supervisor (2013M-371)
… reports for the period January 1, 2012 through November 13, 2013. Background The Town of Covington is located in … and reports for the period January 1 2012 through November 13 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of Depreciation … that strengthen communities, schools, and families through alcohol and drug prevention and treatment and to meet … into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followBuffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-charter.pdfVillage of Suffern – Budget Review (B25-6-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … Laws of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the accumulated deficits in … The purpose of our budget review was to provide an independent evaluation of the proposed 202526 …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Village of Suffern – Budget Review (B26-6-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the tentative 2026-27 budget. Background The Village of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Town of Broome – Purchasing and Justice Court (2014M-255)
… Town officials did not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255