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Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… subsequent investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and … period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B Felony) and was … her monthly public pension. This sentence represents the first time a public official in New York State surrendered …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Opinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a capital reserve fund may be established for the construction of a type of improvement provided pursuant to Article 12C of the Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Other Bulletin No. 26
… Purpose To inform the State University Construction Fund of OSC’s automatic … Unit 96 who meet the eligibility criteria Background The State University Construction Fund’s Board of Trustees … To inform the State University Construction Fund of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-26-april-2015-state-university-construction-fund-scfState Agencies Bulletin No. 1966
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA … Employees in Bargaining Unit 04 on 10/01/2021 are eligible to receive the 2021 CSEA ISU Uniform Maintenance Allowance … memorandum for a list of eligible titles) and is required to wear a uniform on a daily basis in their performance of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceState Agencies Bulletin No. 1871
… Clothing Allowance. Affected Employees Employees in the Institutional Services Unit (ISU) – BU04 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/03/2020, or … Criteria Uniform Maintenance Allowance Employees in Bargaining Unit 04 on 10/01/2020 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her … expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson was sentenced to 60 days in jail, five years … clerktreasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftState Agencies Bulletin No. 1971.2
… Bulletin No. 1971.1 . Purpose The purpose of this bulletin is to provide step-by-step guidance for Direct Deposit entry … Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to change the Direct … In PayServ version 9.2, the Employee Record (Empl Rcd) is no longer attached to an employee’s Direct Deposit record. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.1
… Bulletin No. 1971 . Purpose The purpose of this bulletin is to provide step-by-step guidance for Direct Deposit entry … Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to change the Direct … In PayServ version 9.2, the Employee Record (Empl Rcd) is no longer attached to an employee’s Direct Deposit record. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-querySidney Memorial Public Library – Cash Disbursements (2014M-252)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period … Key Finding The payroll vendor has unrestricted access to one of the Library’s bank accounts. Key Recommendation Do not allow the privately contracted payroll vendor to access the Library’s bank account to withdraw funds. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252State Comptroller DiNapoli Releases Municipal Audits
… not enforce these goals if not achieved. No practices were in place to ensure penalties were accessed when warranted and no formal written policies and procedures were in place for officials to monitor whether loan disbursements … a four-year total of $505,187 more than necessary in taxes and maintained an excessive level of surplus fund …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Oversight of the Nourish New York Program (Follow-Up)
… where AGM and DOH could strengthen controls to ensure only eligible products and expenses are funded by Nourish NY. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followState Agencies Bulletin No. 2382
… service for employees in an eligible bargaining unit and to inform agencies of OSC’s automatic processing of the April 2025 M/C LGS Payment and provide instructions for payments … LGS Payment during 2025-2026: Leave of Absence/Preferred List on 03/31/2025: An employee who otherwise qualifies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2382-new-april-2025-managementconfidential-mc-longevity-service-payment-lgsOther Bulletin No. 6
… Purpose To notify the SUNY Construction Fund of OSC’s automatic processing of the 3% Salary Increase and to provide instructions for … To notify the SUNY Construction Fund of OSCs automatic processing of the 3 Salary Increase and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-6-april-1-2007-retroactive-3-general-salary-increase-sunyProcurement and Contracting Practices (Follow-Up)
… in our initial audit report, Procurement and Contracting Practices (Report 2010-S-71). Background In our initial audit … was to determine whether the procurement and contracting practices of the New York State Office of Information … Office for Technology: Procurement and Contracting Practices (2010-S-71) …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followDiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportMinerva Central School District – Financial Condition Management (2020M-60)
… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60States' Balance of Payments with the Federal Government: Fiscal Year 2018 - Interactive Map
Federal Spending Received Minus Taxes Paid
https://www.osc.ny.gov/reports/budget/states-balance-payments-federal-government-fiscal-year-2018-interactive-mapLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the … not include provisions for the use of reserves, including how and when disbursements should be made or optimal or … uses could include, but are not limited to, using surplus funds as a financing source, funding one-time expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Vertus Charter School – Information Technology Asset Management (2025M-9)
… the audit period? Audit Period July 1, 2023 – January 16, 2025 Understanding the Program Schools purchase a wide … certain asset-identifying information, such as an asset’s serial number, make and model, location, employee assigned, … action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9