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Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD Programs Community Redevelopment Route 7 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… the Board and District officials properly managed fund balance. Key Findings The Board and District officials … annually appropriated an average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled approximately $5 million and was 9 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Margaretville Central School District – Financial Management (2020M-46)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Alfred-Almond Central School District - Financial Management (2019M-131)
… the Board and District officials properly managed fund balance. Key Findings The Board overestimated appropriations … and annually appropriated an average of $495,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund balance totaled $1.7 million and was 12 percent of 2018-19 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Webb Union Free School District – Fund Balance (2016M-140)
… did not ensure that the District’s unrestricted fund balance was within the statutory limit during the past three … unrealistic budgets that included appropriated fund balance totaling approximately $3.3 million that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Stay Informed – State Police Plan
… information. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick … updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedStay Informed – World Trade Center Presumption
… Your retirement benefits are an important part of a solid financial plan. They can help … for members within five years of retirement eligibility. Make an appointment for a pre-retirement consultation , where you …
https://www.osc.ny.gov/retirement/publications/world-trade-center/stay-informedMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… (arrears) or loan payments or to adjust contributions. The contribution column should always say 0.00 for an adjustment. … or just a few records. Adjusting to Zero Days Worked and Contribution Overpayments If you need to make an adjustment … owes, you can adjust reported information and request a contribution refund by submitting the paper Adjustment …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… compensation. Effective with all grants with a start date of 10/1/10 and later, state agencies must submit reports … the end of the month following the month the sub-award or obligation was made. Grants subject to reporting under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataComptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… for stealing campaign funds and lying about those funds on a disclosure to the State Board of Elections. Thomas was … he received a $4,000 payment from his campaign committee. On that report, Thomas also claimed to have received a $2,500 … to fight corruption through their Joint Task Force on Public Integrity. They have brought charges against dozens …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… Jury after an investigation revealed Mr. Wills’ failure to truthfully disclose information as required by New York … Under New York City law, elected officials are required to file annual financial disclosure reports in order to provide accountability by public servants and to help …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heMedicaid Audits Find More Than $500 Million in Waste
… costs billions of dollars annually and the work done by my auditors has found waste throughout the system. My office will continue to diligently examine Medicaid …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteDiNapoli: Son Left Father’s Body in Morgue to Steal His Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli announced the pending … District Attorney Richard A. Brown. “Thus robbing the New York pension system and the federal government of tens of …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-son-left-fathers-body-morgue-steal-his-pension-and-social-security-paymentsDiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… of her mother’s public pension payments after she died in January of 2020. “Ms. Chatley allegedly concealed her … and transfer the pension fund payments to her personal account. Forensic auditors traced the stolen money from the … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… announced. From October 2017 through October 2022, Timothy Gritman, 57, stole $110,897 in pension benefits from … wire fraud and Social Security fraud charges in February. “Timothy Gritman shamelessly hid his own father’s death, going … who seeks to defraud the pension system to justice.” “Timothy Gritman chose dollars and cents over a dignified …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… accepting, withdrawing and spending nearly $80,000 in funds from pension payments made by the New York State and Local Retirement System (NYSLRS) to … his NYSLRS pension via direct deposit. The pensioner died on Nov. 11, 2019, at which time all benefits should have …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… needed improvements in oversight, this is the second theft my office has found by this company’s officials in six years. Thanks to my partnership with District Attorney Ritts and Sheriff …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… "2 Percent Money" paid annually to the Fire Department by New York state in connection with the state's two percent tax on … Munson admitted he had created the false statements on his home computer; that he had stolen money from the Department's …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli Announces Latest Fiscal Stress Scores
A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal stress designation the same as a year ago according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases Municipal Audits
… Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget … monthly reports to the state Justice Court Fund. Seymour Public Library District – Over-The-Counter Cash Receipts …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits