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Village of Endicott – Budget Review (B4-14-7)
… electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and … told us they recognized the deficits and planned to raise water and sewer rates to make up the difference. The … tax levy limit set by statute. Key Recommendations Address the deficits in the water and sewer funds to avoid …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Monticello Joint Fire District – Fiscal Operations (2017M-80)
… that contributed to the growth of total fund balance by 21 percent between 2014 and 2016 (to $1.6 million). District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80East Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the … they hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all … from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Livonia – Justice Court (2015M-76)
… elected five-member Town Board, maintains a Justice Court with two elected Justices. For 2014, the Town reported net … nor the Court clerk adequately monitored defendant cases with unpaid fines and surcharges. The Board did not conduct … Develop a system to identify and adequately monitor cases with unpaid fines and fees so that appropriate action can be …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Genesee County – Court and Trust Funds (2024-C&T-7)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7State Agencies Bulletin No. 1201
… as follows: When the target employee has a National Id (Social Security Number), the Rehire, Concurrent Hire, and … Transfer transactions will require a full 9-character Empl ID and a full 9-digit National ID to be entered by the online user. When the employee being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservWhat's New
… Finance Companies and Insurance Premium Finance Agencies 11/2025 Coverage for Virtual Currency APL Section 1319 … November 22, 2022, legislation was enacted to amend New York State’s Abandoned Property Law (APL), adding … begins on November 22, 2022 for the first report for this new type of property). Unclaimed balances in virtual currency …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newComptroller DiNapoli Releases School Audits
… District and the Wallkill Central School District . “In an era of limited resources and increased accountability, … fiscal years, which generated approximately $2.4 million in operating surpluses. During this time, unrestricted fund … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2DiNapoli: Former Riverside Village Clerk Pleads Guilty in $50,000 Theft
… Former Riverside clerk-treasurer Kristina Johnson will do jail time … http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf DiNapoli encourages the public to help fight … Former Riverside clerktreasurer Kristina Johnson will do jail time …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-riverside-village-clerk-pleads-guilty-50000-theftDiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… of the State Comptroller, Division of Investigations , 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… “Any violation of the public’s trust for personal gain is unacceptable. Thanks to our partnership with District …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… The former Town of Throop Supervisor, William Tarby, paid full restitution as part of his … James, and the New York State Police announced today. William Tarby pleaded guilty to grand larceny and official … of his plea agreement, cannot seek public office again. “William Tarby scammed town residents by abusing his position …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… Fire Department. Ronda Kish was charged with Grand Larceny in the 3rd Degree, Corrupting the Government in the 3rd Degree and Offering a False Instrument for Filing in the 1 st Degree. Marion …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… York State Police, today announced the arrest of former Lake Luzerne trustee Mark McLain for allegedly swindling … advantage of his volunteer position and the citizens of Lake Luzerne’s trust to line his own pockets at the expense … Warren County, the Town of Queensbury, the Town of Lake Luzerne, the state Department of Parks, Recreation and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed an audit of the Village of Brookville , Village of Canajoharie , Fairport Public Library , … P DiNapoli today announced his office completed an audit of the Village of Brookville Village of Canajoharie Fairport …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… Purpose To determine whether UnitedHealthcare overpaid for … Surgery Centers that were contractually required to use in-network anesthesia providers. The audit covered the … To determine whether UnitedHealthcare overpaid for …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryTier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Oysterponds Union Free School District – Financial Management (Suffolk County) … by nearly 27 percentage points. Monroe-Woodbury Central School District – Extra-Classroom Activities (Orange County) …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsTier 2, 3, 5 and 6 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… before January 1, 2001 were given a choice between two death benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and meet the … 5 and 6 under Sections 370a 371a and 375 Tier 2 3 5 and 6 Death Benefits …
https://www.osc.ny.gov/retirement/publications/1511/tier-2-3-5-and-6-death-benefits