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Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… Central School District (District) Board of Education (Board) and officials effectively managed fund … appropriations from 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund … our comments on issues raised in the District’s response letter. … Determine whether the CobleskillRichmondville …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementState Agencies Bulletin No. 2204.1
… OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency instructions for payments not processed … Employees: Employees in the Professional, Scientific, and Technical Services (PS&T) Unit (BU05) who meet the … the 2023-2026 Agreement between the State of New York and PEF which includes a side letter authorizing a $400 lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendClarence Central School District – Financial Condition Management (2022M-46)
audit, clarence, school district, Financial condition, overestimated appropriations, surplus fund balance, encumbrances
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/clarence-2022-46.pdfMadison Central School District - Reserves and Debt Service Fund (2019M-63)
Determine whether reserve funds and the debt service fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/madison-63.pdfTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2017-canandaigua.pdfAre You Vested? And What It Means
… requirements established by your retirement plan. Vesting is automatic; you do not have to fill out any paperwork to … Service (IRS) rules and the Retirement and Social Security Law (RSSL). When you apply to retire, we will notify your employer that your last day on their payroll must be no later than the day before …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… "New York is facing great opportunities and challenges in the … have been strong this fiscal year, there are cautionary signs in the economy and it is wise to live within our means. … pay for other one-time expenses. "In the coming weeks, my office will thoroughly review the Executive Budget, examine …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… year ahead. The Governor has put forth an ambitious agenda to move our state forward, while renewing his commitment to hold the line on spending. "The state is in a stronger fiscal position than it has been for some time, … shared across the state. The Governor is right to focus on how to bring jobs and economic prosperity to all corners of …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … 43 percent of the water produced was unaccounted-for. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… District and the Liverpool Central School District . “In an era of limited resources and increased accountability, … how user access rights should be established or modified. In addition, the purchasing agent has access to parts of the … of compensation and benefits provided to employees. In addition, many duties within the payroll process have been …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0DiNapoli Statement on Legislation Restoring Contract Review Authority
… to waste, fraud and abuse. I applaud the Legislature for taking this important step to increase oversight, … Elijah Reichlin-Melnick and Assemblyman Kenneth Zebrowski for sponsoring this legislation, and Senate and Assembly … importance of our independent review and fought so hard for many years to get this oversight restored. This is a win …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… position for their personal gain.” Page was arraigned on Feb. 25 before Judge Gordon L. Purdy II. She is due back at …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a … “Thanks to the State Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
Article 6 of the State Finance Law requires the Comptroller to classify each fund not classified by law into a fund type for financial reporting purposes in conformance with GAAP
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… (Board) and District officials properly manage fund balance? Audit Period July 1, 2019 – June 30, 2024 … school district’s financial condition is its level of fund balance, which represents the difference between revenues and … School districts may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the John A. … calculated, adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualDiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… found that she took thousands of dollars in unauthorized payroll payments and used public funds to pay back her loans … to the supervisor, Green was responsible for processing payroll, calculating employee benefits and collecting … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsCUNY Bulletin No. CU-566
… Pressure Plant Tender. Affected Employees CUNY employees in the title of High Pressure Plant Tender Background A … and District Council 37, AFSCME, AFL-CIO for employees in the title High Pressure Plant Tender. The agreement … Retired or Deceased will be automatically cancelled by OSC with the exception of the following: Code Description …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-566-cuny-rate-increases-high-pressure-plant-tenderDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… expect their tax money to benefit their community, not to pay for an individual’s personal lifestyle. I thank Dutchess … Town Court before Judge Robert Ferris. Colucci is due back in court on March 21st. Colucci allegedly used public …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherFocus on Identity Theft
… 8th Floor, 110 State Street Albany, NY 12236 NYS Department of Labor (DOL): If you receive official … which you did not apply, you can report suspected fraud . NYS Office of the Attorney General: Prosecutes individuals … visit the Office’s Consumer Fraud Bureau’s webpage , or call the Office’s General Helpline at 800-771-7755. NYS …
https://www.osc.ny.gov/reports/focus-identity-theft