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Former Delhi Deputy Superintendent Faces Grand Larceny Charge

Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave balances by more than 270 hours

https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-charge

Town of Porter – Capital Projects (2013M-352)

… be recorded in the general fund-townwide, where they can be used to reduce real property taxes and finance …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352

DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny

… benefit at village and taxpayer expense,” DiNapoli said. “I thank the New York State Police and Hamilton County … Lake Pleasant Town Court on April 28, 2020. New Yorkers can report allegations of fraud involving taxpayer money by …

https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larceny

DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System

… sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her deceased mother’s pension … Attorney William Grady and the New York State Police for their work on this case." Robertson failed to notify the …

https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-system

DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth

… The former Executive Director of Hornell Partners for Growth (HPG) was charged with Grand Larceny in the Fourth Degree and Falsifying Business Records in the First Degree for allegedly stealing $1,711 in cash from the HPG’s Annual …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growth

DiNapoli: School District Tax Levy Cap Below 2 Percent

… Property tax levy growth for school districts will be capped at 1.81 …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percent

Glens Falls Common School District – Financial Condition (2015M-66)

… February 28, 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in … an elected three-member Board of Education, operates one school, with approximately 180 students. The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66

Management of Energy Consumption

… could have saved approximately $930,000 in energy costs for 2010. Key Recommendations Develop and implement a plan to reduce energy consumption. Retain energy usage data for all OCFS facilities so reduction achievements can be …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption

State Agencies Bulletin No. 306

… Agency PaySR users with access to create and/or run PS Queries. Effective Date Immediately Background Information … queries and added them to the public query section of PS Query. Generic public queries make it easier for PS Query … page of the OSC website. Open the OSC page at osc.state.ny.us . Then click the Comptroller's News for State Agencies …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-database

DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village

… account and abused the public’s trust,” DiNapoli said. “I thank District Attorney Pasqua and the New York State … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-village

IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants

… enter the new fringe benefit and indirect cost standard rates into the State Financial System. In some cases, the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costs

DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule

… budget plan, due by mid-February. “City officials can leverage this improvement in its revenue picture to focus …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-schedule

Beacon City School District -- Budget Review (B6-15-4)

… budget includes the appropriation of $2.5 million of fund balance to help finance 2015-16 operations. The District’s … law. Key Recommendation Monitor the District’s use of fund balance to ensure that action is taken, if necessary, to …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4

State Comptroller Thomas P. DiNapoli Statement on Executive Budget

… that actions are taken to improve the long-term stability of the state’s finances, while ensuring adequate funding for … to develop clear guidelines on the appropriate use of these reserves. In addition to protecting reserve funds, … “I remain concerned about the state’s debt burden, one of the highest in the nation and which continues to grow. I …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budget

Operational Advisory No. 31

… with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar … Approval and Budget Check, it runs against the Bureau of State Accounting Operations’ (BSAO) established risk … must attach all supporting documentation at the time of transaction submittal or posting in SFS (i.e. bulkload …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-change

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… The audit report includes nine recommendations that can help improve the completeness, accuracy and timeliness of …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Merrick Union Free School District – Financial Management (2024M-64)

… circumvent the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64

Village of Penn Yan – Procurement (2024M-152)

… were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials … goods and services or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP … and air-conditioned enclosure purchases were not in the best interest of ratepayers and resulted in $32,000 of …

https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152