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Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… operations and exceeded the 4 percent statutory limit by 26 percentage points. In addition, District officials made … County. The elected nine-member Board is responsible for managing the District’s financial and educational … and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fTown of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… today by U.S. District Judge Cathy Seibel to 12 months in prison for charges arising out of his embezzlement of more … Berman. "Mr. Garcia betrayed his neighbors and colleagues in the fire department to steal over $120,000 meant to … the New York State Police for their continued partnership in rooting out fraud." According to documents filed in court …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Comptroller DiNapoli & A.G. Schneiderman Announce Sentence of Brooklyn Man for Stealing Over $22K in Deceased Mother's Pension Benefit
… New York State Comptroller Thomas P. DiNapoli and Attorney … stealing over $22,000 in pension benefits issued by the New York State and Local Employees Retirement System to his deceased … State Comptroller DiNapoli and Attorney Schneiderman … for stealing over $22000 in pension benefits issued by the New York State and Local Employees Retirement System to his …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-ag-schneiderman-announce-sentence-brooklyn-man-stealing-over-22k-deceasedComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… 66, a resident of Glendale, Arizona, with grand larceny in the second degree, a class C felony. Eydeler is alleged to have stolen over $100,000 in pension payments from the New York State and Local … deceased mother, Dorothy Eydeler, a retired nurse who died in October of 1998. “After his mother passed away, Mr. …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… during the first half of 2025 almost doubled that for the same period last year (1.9%) and was nearly the same as the average growth rate for the January to June period from 2010 to 2019 during the … million), year over year, while aggregate collections for the counties and cities in the rest of the state grew by …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearComptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… General Eric T. Schneiderman announced today the unsealing of an indictment charging Renee Kanas, 63, a resident of … General Eric T Schneiderman announced the unsealing of an indictment charging Renee Kanas with Grand Larceny in …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingComptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… and Local Employees Retirement System of her father’s passing in March 2010, today Kanas admitted to having stolen … Mr. Yudenfreund. As such, upon Mr. Yudenfreund’s passing in March 2010, his pension benefits ceased. However, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli, United States Attorney … of government funds and must pay back $459,050 in New York state pension and Social Security payments that were issued … DiNapoli said. “The defendant took advantage of our state pension fund and the Social Security Administration but …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… to assess their plans for spending federal pandemic funds and to target funds towards children most in need. New York was allocated over $15 billion in emergency education aid during …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalFormer Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… Warren County District Attorney Jason Carusone announced today that David Decker, former director of the Lake George Watershed Coalition, was sentenced today in Warren County court to 8-24 years in prison after a … Warren County District Attorney Jason Carusone announced today that David Decker former director of the Lake George …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-stateExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … debt 17,529,560 1,300,000 18,829,560 Payment to bond refunding escrow agent (37,284,144) … of the net change in fund balances of governmental funds to the change in net assets in the statement of activities is …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… New York State and Local Employees Retirement System paid to his deceased mother, Yvonne Powell, a New York State … was mistaken,” Comptroller DiNapoli said. “I will continue to protect our retirement system from fraud, whether the … “Theft from our state’s pension system is detrimental to all New York taxpayers and robs retirees who rely on their …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… and adopting public financing by 2022. The full op-ed is below: It takes big money to run for political office in … qualified people from seeking public office. Let’s tear down those obstacles and open the path. After years of … has held hearings around the state to collect ideas on what changes might work. Some of the ideas are smart, some …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… admissions with payments totaling $684.5 million, we reviewed a sample of 33 totaling $773,492 and found seven … to assist them with determining whether a short-stay claim should be billed as inpatient or outpatient, which … inpatient admission rules, including when patients leave against medical advice. Key Recommendations Develop and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesMedicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… Purpose To determine whether the Department of Health (Department) made inappropriate premium payments to Medicaid mainstream managed care plans and Family Health Plus managed care plans (Plans) for recipients who … In return, managed care plans arrange for the provision of health care services their members require. The State’s …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream