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DiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… pocketing pension checks meant for her,” DiNapoli said . “I will continue to safeguard the pension system and work with … husband’s pension payment as a beneficiary since 2019. When she passed away in October 2021, both payments should … personal bank account, totaling $21,946.36. He was able to do this by allegedly signing the checks using his power of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … period last year, according to a report released today by State Comptroller Thomas P. DiNapoli. Year-over-year … a low of 1.3% (Mohawk Valley) to a high of 4.6% (Southern Tier). Nearly 86% of counties experienced a year-over-year …
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-yearDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… and New York State Police Superintendent Steven G. James announced today. Rose pled guilty to grand larceny in … and prosecuted to the fullest extent of the law.” James said, “This guilty plea demonstrates the vital … stole from the department. Rose pled guilty before Judge Michael Nolan in Oneida County Court to Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting … that will be taken to prevent a shortage from happening in the future. 1. Prepare a voucher, as described in Chapter XII, Section 5 - Agency Payment Preparation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesSherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Brockport Central School District - Financial Management (2023M-107)
… (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District … with taxpayers and did not effectively manage fund balance and reserves. From the 2017-18 through 2021- 22 … it appear as though the Board needed to appropriate fund balance and reserves and increase real property taxes by 13 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Town of Elmira – Financial Condition (2015M-226)
… financial plan. The Town’s total unrestricted fund balance remains high. The Board has not developed adequate … and the traffic district fund, both of which have fund balance deficits. The Board did not receive regular reports … budgeting practices and the reasonable level of fund balance to be maintained in each fund to meet the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… The Board has maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted … During the past two years, the District’s total fund balance increased by nearly $1.66 million, or 43 percent … $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) funds, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelQuogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mMinisink Valley Central School District – Financial Condition (2016M-26)
… of $10.5 million. Therefore, none of the appropriated fund balance was actually used and unrestricted funds … did not develop a plan to reduce the unreserved fund balance in the general fund to comply with the statutory … realistic estimates of appropriations and the use of fund balance in the annual budget. Develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Port Jervis City School District – Financial Condition (2016M-319)
… 2011-12 through 2015-16, the District’s unrestricted fund balance exceeded statutory limits. Annual fund balance appropriations were not used because budgets … in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Stamford Central School District – Fund Balances (2016M-106)
… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in … of unexpended surplus funds that will not be used. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… operating surpluses and did not use appropriated fund balance. The District has accumulated unrestricted fund balance that exceeds the statutory limit. Key Recommendations … information. Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionVillage of Hewlett Neck – Financial Management (2022M-35)
… budgets, and monitored and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. The Board: Adopted budgets that were not based on … in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Town of Boylston – Financial Condition (2021M-69)
… operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. … budgets. Reduce surplus fund balance. Establish budgeting and fund balance policies and develop multiyear financial plans. Except as specified in …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Orange – Budget Review (B20-2-14)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine … the significant revenue and expenditure projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town of Orange is located …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Williamsville Central School District – Financial Management (2022M-193)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District … officials did not properly manage the District’s fund balance and reserves. As a result, the District levied more … total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… to ensure that the general fund’s unrestricted fund balance was within the statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory limit. Key Recommendations Develop … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGeneral Brown Central School District – Financial Condition (2014M-216)
… has balanced recent budgets with appropriations of fund balance and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end of fiscal year 2012-13. … Carefully consider the amount of available fund balance and reserves appropriated to fund future budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Greater Amsterdam School District – Financial Condition (2016M-110)
… The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the Town of Perth in Fulton County; portions of the Towns of Duanesburg and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110