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Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… portion of surplus fund balance 1 , up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash … made. However, to help promote transparency, anticipated funds to be placed in reserves should be included in the … would be used or replenished. By transferring the surplus funds into the reserves, officials also reduced the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… perjury, and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the … they can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to be provided by the contractor to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of … that too many NYC public schools are understaffed with mental health professionals, are not adequately training … little oversight to ensure students receive the required mental health instruction critical to developing their …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Fewer School Districts Overriding Tax Cap
… The number of school districts overriding New York’s property tax cap declined by … over the past three fiscal years, dropping from 44 school districts in 2012-13 to only 19 in 2014-15, according to a … P. DiNapoli. The report also found low- and average-need districts were twice as likely to override the tax cap …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… were not deposited in a timely manner as required. Town of Hunter – Information Technology (Greene County) The board and … processes, procedures and records for the receipt and management of court and trust funds as well as estates in the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… for ensuring they do not make payments to ineligible health care providers who have been excluded or terminated from the … State oversight of MCOs must ensure that only eligible health care providers participate in Medicaid. We issued our …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followState Comptroller DiNapoli Announces Municipal Audits
… P. DiNapoli today announced the following municipal audits have been issued. Procurement of Electricity and Natural Gas … sheets electronically instead of printing them out only to have paper copies on file in order to save the time and … P DiNapoli today announced the following municipal audits have been issued …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… condition of the water and sewer funds. Both funds relied on interfund advances from the general fund to help finance …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… compensating controls are implemented to safeguard funds, and reviewing records and reports to detect discrepancies. The Department is composed of volunteer members and is governed by its bylaws and seven-member Board. The … or compensating controls implemented to safeguard funds and auditing records and reports to detect discrepancies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mUnified Court System Bulletin No. UCS-355
… implemented the 2021-2026 Agreement between the New York State Court Clerks (BU S9) and the Unified Court System of the State of New York, provides for a maintenance allowance to … to the Payroll Earnings mailbox. Questions regarding retirement may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… handling the case, stated that in 2022, the Avon Central School District and the Village of Avon entered into a School … to the district. In exchange, the School Resource Officer (SRO) would be paid an hourly wage by the district. Between … Thomas DiNapoli. Sentencing is scheduled for June 5, 2025, at 1:00 p.m. before Judge Wolford. Since taking office in …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 88-72
… for the establishment of a town sewer district that would connect with facilities in a nearby city. You ask whether it …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Thomas P. DiNapoli, Monroe County District Attorney Brian Green and New York State Police Superintendent Steven G. … and must repay the money she stole. My thanks to D.A. Green and the New York State Police for their work with my … to petit larceny before Judge Van H. White in Rochester City Court. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… mental health of all New Yorkers, with a particular focus on providing hope and recovery for adults with serious mental … disturbances. OMH operates psychiatric centers across the State and regulates, certifies, and oversees more than 4,600 … and enhancing community-based services (CBS) in the State. Under the Plan, OMH reinvests funds realized through …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followState Agencies Bulletin No. 2229
The purpose of this bulletin is to inform agencies of the Fiscal Year 20242025 Increase to Seasonal Location Pay and Seasonal Location Pay MidHudson
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalState Comptroller DiNapoli Releases Municipal & School Audits
… the network could be accessed by unauthorized individuals. In addition to sensitive IT control weaknesses that were … 681 network user accounts that were not needed or logged in to for at least six months. South Kortright Central School … reviewed lacked necessary supporting documentation. In addition, the board did not comply with state law when it …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight of New York State Forest Tax Programs (Follow-Up)
… Program, which is executed by its Central Office and 23 satellite sub-regional offices in seven of its nine regions. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followState Agencies Bulletin No. 2093
… Purpose The purpose of this bulletin is to provide agencies with instructions to … March 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan including a VDC plan. ( See … Once a Tier 6 member has reached three (3) calendar years of membership, an employee’s contribution rate is based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcV.3.E Programs – V. Chart of Accounts (COA) Governance
… to capture the Generally Accepted Accounting Principles (GAAP) basis Program groupings (RPT_SW_PRGM). Both trees can … program values can roll up to the same budgetary value. GAAP BASIS PROGRAM TREE Level 1: All State Programs Level 2: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programs