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DiNapoli: Former Clerk Padded Her Pay With Town Funds
… is a member of the state's retirement system, used town funds to pay back loans she took from the retirement system … than $1,500. Green also directed more than $1,000 in town funds to pay medical contributions instead of making …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the … as part of the New York State Common Retirement Funds Fund ongoing efforts to increase corporate …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
As a result of an audit and investigation by New York State Comptroller Thomas P DiNapoli the former clerk of the town of Rosendale justice court will make full restitution after admitting to stealing nearly $6000 in cash from bail collections
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsLe Roy Central School District – Reserve Funds (2022M-110)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Board and District officials properly established reserve funds that have balances totaling $3 million, they did not … District officials properly established and used reserve funds and maintained them at reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… for stealing from a school district that received federal funds. She was sentenced Thursday to two years of probation …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… the Board allowed the Treasurer to misappropriate Village funds and make questionable payments to herself totaling as …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Village of Lyons Falls - Board Oversight (2018M-174)
… the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded. Key … the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… charges for allegedly stealing more than $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an … investigation also revealed that Brown allegedly used town funds to pay 100 percent of his home telephone, internet and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – August 7, 2025 … deposit, disburse, record and report a fire department’s funds to ensure statutory compliance, financial … deposited revenues totaling $225,198 and disbursed funds totaling $200,833. Audit Summary The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – September 22, 2025 … deposit, disburse, record and report a fire department’s funds to ensure statutory compliance, financial … deposited revenues totaling $140,285 and disbursed funds totaling $91,461. Audit Summary The Treasurers did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Opinion 88-21
… for public meetings) VILLAGE LAW, §7-730(1): Park trust funds collected from subdividers in lieu of the setting aside … You have inquired concerning the use of park trust funds received by a village from subdividers pursuant to … Law, §7-730(1). Specifically, you ask: (1) May park trust funds be used to construct a building for public recreation …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Taxes and Interest
… such as bank accounts, utility refunds and certain court funds. Interest is paid for a period of five years from the … involving securities, such as stocks, bonds, and mutual funds, may be paid in the form of the original security (if … such as bank accounts utility refunds and certain court funds …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestTown of Ballston - Water Fund Financial Operations (2023M-60)
… Town officials provided adequate oversight of the water funds financial operations …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Town of Adams – Justice Court Operations (2020M-163)
… whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited and reported. Key Findings Overall, Court funds were properly recorded, deposited and reported during … whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… executive Anna Mendez for the misuse of nonprofit funds to fund straw political donations to former New York … filings on January 10, 2018. Mendez and Gonzalez provided funds to other employees of Tremont Crotona Day Care Center … out in their own names to conceal the true source of the funds. Alvarez then collected the money and false …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeVillage of Millbrook - Financial Operations and Procurement (2018M-135)
Determine whether the Board provided adequate oversight to ensure resources are safeguarded and officials procured goodsservices as per the policy and statutes
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Town of East Hampton - Budget Review (B21-7-11)
… contingencies in the 2022 tentative budgets for the five funds examined (General Whole Town, General Part Town, … Recommendations While the Town has not used contingency funds in the last two fiscal years, we recommend that the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Town of Albion – Financial Management (2021M-29)
… finance operations, resulting in the four main operating funds’ combined unrestricted fund balance declining from …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29XVI.3.B Fund Accounting – XVI. Financial Reporting
… into fund types. A fund type is the grouping of all funds of similar characteristics and purposes. Only the minimum number of funds consistent with legal and operating requirements will be established since unnecessary funds result in inflexibility and inefficient financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accounting2024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdf