Search
DiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… premiums, causing the village to pay more than $4,000 to fund Henry’s health insurance. "Columbia County taxpayers …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… P. DiNapoli and State Police Superintendent Steven G. James today announced that former Village of Candor Mayor … instead to steal from it,” DiNapoli said. “He now faces the consequences of his crime. Public corruption does lasting … exist to serve them. My thanks to Tioga County District Attorney Kirk Martin and State Police Superintendent Steven …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15) 180-Day Response
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15-response.pdfCherry Valley Fire District - Board Oversight (2019M-141)
Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141_0.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15)
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15.pdfReview of the Financial Plan of the City of New York - May 2019
The FY 2020 budget totals $92.5 billion, including $68.2 billion that will be funded with locally generated revenues (i.e., City funds).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2020.pdfFund Classification Manual
The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation.
https://www.osc.ny.gov/files/state-agencies/pdf/fund-classification-manual.pdfNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… change, taking bold and necessary steps to protect our planet while fostering a just transition," said State Sen. … and recognizing that what’s good for the future of the planet is good for the health of New York’s retirement … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data, including …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetTown of Conesville – Long-Term Planning (2016M-314)
… of our audit was to examine the Town’s long-term planning for the period January 1, 2015 through July 26, 2016. … an elected five-member Town Board. Budgeted appropriations for all funds for 2016 total approximately $930,000, of which $598,100 is …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Maryland - Financial Management (2018M-121)
… the total combined fund balance in the general and highway funds increased by $450,000 and, as of December 31, 2017, was … revenues of $226,000 in the general and highway funds which contributed to the surpluses generated. Officials …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… as of May 31, 2017. The general, water and sewer fund all experienced cash flow issues due to the sewer fund’s …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Bovina Fire District – Fund Balance (2015M-138)
… Purpose of Audit The purpose of our audit was to determine if District officials properly … The Bovina Fire District is a district corporation of the State, distinct and separate from the Town of Bovina, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Town of Colchester – Financial Condition (2016M-376)
… Board. Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key … fund balances and how and when committed and reserved funds will be used. Adopt reasonable budgets that more …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Chatham Central School District – Financial Condition (2015M-161)
… reserve, how each reserve will be funded or when reserve funds are to be used. Key Recommendations Adopt realistic … comprehensive policies for establishing and using reserve funds. … Chatham Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Little Falls City School District - Financial Condition Management (2019M-67)
… reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the … balance to within the statutory limit and use the surplus funds to finance one-time expenditures or needed reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel … 2013 totaled almost $850,000. Key Findings The Board did not adequately monitor financial operations, with unexpended … more than $491,000 over the past six years. The Town could have saved approximately $3,900 if diesel and ethanol blended …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Owego – Financial Management (2015M-179)
… of our audit was to assess the town’s financial condition for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for the major operating funds for 2015 total approximately $11.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179