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DiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Michael Calarco, and the New York State Police today … the public’s trust,” DiNapoli said. “My thanks to District Attorney Calarco and the State Police for their continuing … public corruption.” Wayne County Assistant District Attorney John Ferlicca said, “Eileen Steurrys abused the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionComptroller DiNapoli Releases School Audits
… decline from 2012-13. Greenburgh Central School District – Payroll and Reserve Funds (Westchester County) District … have not provided employees with written procedures over payroll, did not adequately segregate payroll duties or establish sufficient compensating controls, …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Reports (Schuyler County) The former clerk-treasurer did not make cash deposits in a timely manner or properly record her leave usage. In … overestimated appropriations from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7%. In …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and … authorization. District officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and … The significant revenue and expenditure projections in the proposed budget are reasonable, with the exception of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… today to serve five years’ probation and ordered to pay full restitution, State Comptroller Thomas P. DiNapoli, … that he reimburse the pension system for his theft in full.” James said, “Theft from the state pension system is … today to serve five years probation and ordered to pay full restitution …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… raise by taxing real estate in any fiscal year. The CTL form captures full valuation and levy information needed to calculate the … of Addison is severely delinquent in filing CTL reports. Full Report A Grade of Incomplete: Persistent Non-Filers of …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateEaster Seals New York – Compliance With the Reimbursable Cost Manual
… offers a wide variety of services to children and adults with disabilities and special needs including, but not … provide preschool special education services to children with disabilities between the ages of three and five years. … be eligible for reimbursement, reported costs must comply with RCM requirements. For the three calendar years ended …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … and the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mNew NY Broadband Program (Follow-Up) (2024-F-10)
To determine the extent of implementation of the three recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f10.pdfCity of Dunkirk – Budget Review (B24-1-10)
… and not remitted, as required. The 2025 proposed budget does not provide for satisfying these obligations. These … and fund recurring expenditures with recurring revenues. Make updating and correcting the City’s accounting records a … financial information to monitor the City’s finances and make informed decisions. Review the proposed estimates for …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10New York State Comptroller DiNapoli Statement on Win at SEC
… for the transition to a low carbon economy." The SEC’s full opinion can be read here: …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secOpinion 2001-3
… and useful in its operation of a gas, electric or water public utility service, or from using such "profits" for the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… reserve or fund the repair reserve, as required. Pass a required resolution to properly transfer $114,895 into the retirement reserve. While it is a prudent practice for officials to save for future … that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Retirement Legislation
… Retirement and related legislation enacted or vetoed 2025 …
https://www.osc.ny.gov/retirement/resources/retirement-legislationOrder NYSLRS Forms and Publications for Employers
… the following information in your email: The name, stock number and quantity for each form or publication you are requesting; Your name and phone number; The name and location code of your employer; and The …
https://www.osc.ny.gov/retirement/employers/order-nyslrs-forms-and-publications-employersOther Bulletin No. 66
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … in Work Schedule (VRWS) on 03/31/2023 receive the full LLS payment amount based on the employee’s increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-66-april-2023-state-university-construction-fund-scf-civilOther Bulletin No. 74
… the State University Construction Fund with instructions for processing the April 2024 SCF CSEA LLS payment. Affected … State University Construction Fund and CSEA which provides for payment of the 2024 Longevity Payment in April 2024 as a … 1L. OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-74-april-2024-state-university-construction-fund-scf-civilOther Bulletin No. 79
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … in Work Schedule (VRWS) on 09/30/2024 receive the full LLS payment amount based on the employee’s increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilSchenevus Central School District - Financial Condition (2018M-83)
… school lunch (cafeteria) funds. Key Findings Total general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was available. … staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred deficits …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Allegany-Limestone Central School District - Financial Management (2018M-129)
… the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices included annually appropriating fund balance that was not used to finance operations and … Reserve funds are generally not being used 1 and the retirement, repair and unemployment reserves are overfunded. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129