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DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… money. I want to thank Steuben County District Attorney Brooks Baker and the New York State Police for their …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-funds2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli pays … Leader Stewart-Cousins embodies this year’s Women’s History Month theme, “Women Providing Healing, Promoting … to men than in most other states. “March is Women’s History Month and there is no better time to highlight this …
https://www.osc.ny.gov/events/2022-womens-history-monthDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her … announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay full … District Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftResources for Local Officials
… and Temporary Municipal Assistance (TMA) American Rescue Plan Act (ARPA) - Coronavirus Local Fiscal Recovery Funds … Counties, Cities, Towns and Villages NYSLRS Employer Web Portal - Financial Statements and Supplementary Information …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… adequate oversight of fuel, including procuring fuel in compliance with competitive bidding requirements and the … access and pump fuel from the Town’s fuel tanks without a key fob or other control to ensure only Town employees used … period were used solely for Town purposes. Did not have a method for allocating fuel purchases to the operating and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… in Cattaraugus County. The Company, which is governed by a seven-member Board of Directors per its bylaws, provides … be provided and investigate all transactions conducted by the Club Treasurer. Ensure that the Company Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The … services to the residents of the Altona Fire District, is governed by 13 officers elected by Company members. During … are issued or other form of supporting documentation is maintained to account for all Company funds collected and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mUnified Court System Bulletin No. UCS-103
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees … will automatically apply the Prepaid Legal Service benefit for the calendar year 2006. Listed below are the union, … To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsNew Official Guide
New York Office of the State Comptroller, New Official Quick Start Guide, Division of Local Government and School Accountability
https://www.osc.ny.gov/files/local-government/pdf/new-official-guide-2023.pdfFiscal Stress Monitoring System Manual
FSMS evaluates local governments (counties, cities, towns and villages) and school districts based on both financial and environmental indicators.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-manual.pdfDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” “Our indicators show fiscal stress remains relatively low among New York's villages, while some cities continue to struggle,” said DiNapoli. … necessary and required annual financial reports and did not receive a score. In January, DiNapoli released fiscal …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdAbout Statement No. 68 – Governmental Accounting Standards Board
… Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and … compensation package. The employer’s participation in a pension plan provided by a separate entity or pension …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… and a $5,000 fine. Cesternino, 46, was sentenced by the Honorable Richard M. Koweek following her guilty plea to …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… SED to provide Preschool Special Class (over 2.5 hours per day) education services to children with disabilities between … insufficiently documented and ineligible costs, including unknown charges, household supplies, credit card …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2015, E&D reported approximately $11.8 million in reimbursable costs for the SEIT preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $711,676 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $300,142 in …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Canarsie Childhood Center (CCC) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on CCC’s CFR for the fiscal year ended June 30, 2018 and certain … the 2 fiscal years ended June 30, 2017. About the Program CCC is a New York City-based proprietary organization …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) was established under Article XI … administrative policies and procedures. The annual cost for Empire Plan Family coverage ranged from $20,570 to … organization employers and members pay their respective share of those premiums. However, while participating …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… Itinerant Teacher services, Preschool Special Class full day, and Preschool Integrated Special Class to children …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2019. About the Program Positive Beginnings is a New York City-based proprietary organization approved by SED to provide full-day and half-day Special Class programs to children with … Positive Beginnings served 538 students with disabilities in the SED preschool cost-based programs. The DOE refers …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on QCP’s CFR for … City Department of Education refers students to QCP and pays for its services using rates established by SED. The … Review the recommended disallowances identified by our audit and make the necessary adjustments to the costs …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manual