Estocia Berry, 85, past county NAACP president

CATSKILL—Estocia W. Berry, affectionately known as “Sto”, 85, a long-time resident of Hudson, died Wednesday, December 8, 2010 at The Pines at Catskill Center for Nursing and Rehabilitation.

She was born November 28, 1925 to Richard and Annabelle Cochran in Harlem.

She attended Wadleigh High School in Harlem, where she was trained in stenography and typing. Her family moved to Hudson in 1945. She married Fred Wise in 1947. She later married Frank Berry in 1961.

Mrs. Berry became an expert stenographer and typist. She served as an executive secretary to 4 governors of New York State over the course of 20 years. When the Metropolitan Transit Authority was established, she was asked to organize their secretarial pool and served as executive secretary. In 1976, she served as manager of the secretarial staffs for the Chancellor of the New York City School System until she retired in 1982, after which she established her own secretarial business for two years.

In the early 1980s, she returned to Hudson, where she was active in community affairs. She served as president of the Columbia County NAACP branch for more than 10 years. In that capacity, she founded and chaired the Annual Community Forum recognizing the contributions of African-Americans to the local community and the American community at-large. She adopted the slogan, “Strive to succeed. Success is its own reward,” for the Annual NAACP Freedom Fund Appreciation Dinner.

She also served as chairperson of the Mayor’s Advisory Board for the City of Hudson and actively participated on many other projects and organizations.

Mrs. Berry loved gardening, good food and socializing. She genuinely loved helping people in need. She had natural gifts as an organizer, superior orator and storyteller. She lived by the motto: “If I can help somebody, then my living will not is in vain.”

She was preceded in death by her parents, Richard and Annabelle Cochran; step-daughter Christine Berry Finlay; brother, Nathaniel Cochran; and sister, Ethel Loveless, in that order.

Mrs. Berry is survived by her niece, Rae Banks; three nephews, Arthur Banks, Darryl Banks and Deryk Banks; one granddaughter, Monica Davis; two great-grandchildren, Carl Rollins Jr. and Maya Davis; nine grandnieces and nephews, Cerri, Kendall, Deryk Jr., Lamar, Karim, Leslie, Jayln, Shem, Aida; her closest longtime friend Celestine Chance of Hudson; and many friends that dearly loved her.

Funeral arrangements are being handled by the Bates and Anderson Funeral Home, Hudson. Calling hours will be at 10:30 a.m. and the service is at noon Monday, December 13, 2010 at the Shiloh Baptist Church in Hudson, with the Rev. Ronald H. Grant presiding.

State, CCSD clash over cash reserves

September 22, 2023

By EMILIA TEASDALE

CHATHAM—On August 11, the state Comptroller’s Office released the findings of a recent audit that determined the Chatham Central School District’s Board of Education and district officials “did not properly manage fund balance and reserves.”

The audit, on the comptroller’s website at www.osc.state.ny.us, found that the district’s “consistent practice of appropriating fund balance that is not needed and maintaining unreasonable reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency.”

The school district released a statement in late August saying “the district and our external auditors respectfully disagree with the Comptroller’s opinion that the district holds too much money in reserves. We believe our reserves are appropriately funded and are essential for long-term planning and the future financial stability of the district.”

According to the state, the district annually appropriated over $1.3 million of fund balance “they did not need or use to finance operations; therefore, taxpayers were taxed more than necessary.” They also, on average, annually over-estimated appropriations by $3.2 million (9.9 percent), and maintained four reserves totaling $6.6 million without demonstrating they were reasonably funded.

“For example, the unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years,” and “workers’ compensation reserve has $1.4 million, but the average annual workers’ compensation expense is $79,756.”

According to the school district, the Comptroller’s Office spent several months in the district “reviewing our procedures, processes, and policies as part of their regular auditing of school districts in NYS. As we expected, the audit did not uncover any instances of fraud or malfeasance with our practices. The audit’s recommendations focus on the district’s management of fund balance and reserves, a topic on which the district and the Comptroller’s Office have a difference of opinion.

‘… The unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years….’
Office of the State Comptroller
Thomas P. DiNapoli

“It is our position that the district’s use of fund balance and reserves is appropriate and benefits taxpayers and students for the long term.”

The statement from the district says they must have enough flexibility in the budget to meet “worst-case financial demands” and that any contingent money that goes unspent is applied to reduce the “taxpayers’ burden the following year or is placed in a reserve account to offset expenses in future years.”

“The Comptroller’s claim that taxpayers paid higher than necessary taxes fails to take into account that the district’s current revenue is not sufficiently sustainable and that the district projects that its reserves will be severely impacted over the next ten years,” the statement goes on to say.

“Because state aid and the NYS property tax cap have not kept pace with cost increases in recent years, the district has utilized fund balance and reserves in the budget to reduce property tax increases over the past several years.”

The district also wanted to “reiterate that the Board of Education and administration are transparent with the public regarding the budget and finances of the district.”

The district’s response said district officials had reviewed the comptroller’s findings and recommendations of the audit and will take corrective action in certain areas. “While we respect the comptroller’s opinions as to appropriate reserve levels, we strongly feel that our approach has and will continue to provide the best possible education for our students in a fiscally responsible manner that is beneficial to our taxpayers.”

The district’s full response to the comptroller’s recommendations is included in the state Comptroller’s audit report, which is posted to the district website at

Estocia Berry, 85, past county NAACP president

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