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Non-Emergency Patient Transportation Services (Follow-Up)
… services must be authorized in advance by the patient's physician. The Corporation paid $2.7 million for … of weaknesses, including a lack of documentation for physician authorization of patient transportation and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followCollection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is … Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible … at the time of our review. When initial actions to collect revenues were unsuccessful, the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesFund Financial Data – 2022 Financial Condition Report
… and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are … in other governmental funds. The accumulated fund balance is the amount of funds available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased during …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataTown of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population … Town of Stanford Financial Condition 2013M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1706
… deduction code for pre-tax contributions to the New York State Deferred Compensation Plan (NYSDCP) Affected Employees DMNA employees in agencies 01071, State Active Duty (SAD), and 01072, Emergency (EMG), who … earnings: Earn Code Description ACX Adjust COLA-DMNA State Exempt AFN Adjust Fee - State Exempt DMNA CMX COLA - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… in July, despite the participation of many counties in the gas tax holiday,” DiNapoli said. “However, it is important … will be the first to reflect the sales tax impact of the gas tax holiday on a county-by-county basis. Table Monthly …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyCUNY Bulletin No. CU-161
… code for each employee will determine which group of codes is to be used. The majority of codes for Income Code 18, … and Training, begin with Z. For example, if the employee is an hourly employee and has worked regular hours, RGH, and his Income code is 18, the agency would use Y58. If the income code is 19, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-161-new-earns-codes-employees-non-resident-alien-tax-statusOpinion 2000-14
… LAW §§113, 470; EDUCATION LAW §3109: A school district is not prohibited under Civil Service Law §201(4), or … bargaining between public employers and public employees is provided for by article 14 of the Civil Service Law (§200 et seq.). It is well established that, pursuant to this authority, an item …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Available Pension Payment Options – Special 20- and 25-Year Plans
… payments cease upon your death. After you die (even if it is soon after retiring), no pension payments will be paid to … you with a reduced monthly benefit for your lifetime and is based on your birth date and that of your beneficiary. … amount you were receiving for life. If your beneficiary is your spouse at the time of your death, they will be …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsComptroller DiNapoli and AG Schneiderman Announce Sentencing in Theft of Over $274,000 in State Pension Benefits
… of the people who have earned a secure retirement and that is simply unacceptable.” Eletz admitted to stealing the … through July 31, 2014, totaling $274,920.16. This case is the latest joint investigation under the Operation … The Criminal Enforcement and Financial Crimes Bureau is led by Bureau Chief Gary T. Fishman and Deputy Bureau …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-theft-over-274000-state-pension-benefitsAvailable Pension Payment Options – State Police Plan
… payments cease upon your death. After you die (even if it is soon after retiring), no pension payments will be paid to … you with a reduced monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. … amount you were receiving for life. If your beneficiary is your spouse, at the time of your death, he or she will be …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsOpinion 89-6
… However, this statute does not expressly state who is to be the ultimate recipient of those funds. In Goodman v … treasurer, they rarely indicate the governmental body that is to receive title to them or for whose benefit they are to be applied. It seems clear that the ultimate recipient is the one to whom payment is to be made. Consequently, we …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 93-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (travel expenses - spouse of school board member attending conference) GENERAL … a school district may authorize the incurrence and payment of the travel and lodging expenses of the spouse of a member …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… the state pension system,” DiNapoli said. “Now, through my partnership with law enforcement, she has been held … for her actions and must repay the money she stole. My thanks to D.A. Green and the New York State Police for … is committed to seeking justice and accountability for all who commit economic crimes against the residents of New …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… outcomes for these children. To its credit, SED is acting on our suggestions to ensure more migrant children … Education Program by the State Education Department is needed to ensure these students are making the grade. I … tackle the problems found.” The Migrant Education Program is a federal grant program authorized by the federal …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programSecurity Self-Assessment – Information Technology Governance
… evaluating the answers. For example, one of the questions is, “Were all computer users provided IT security training?” The question is followed by a prompt to record the date(s) of training and … For example, if an up-to-date list of computer hardware is maintained, you could obtain a copy of the inventory …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentDiNapoli: Former Dannemora Official Charged With Falsifying Time Sheets Attempting to Beef Up Retirement Benefits for Some Correction Officers
… Dannemora was charged with falsifying time sheets aiming to allow state correction officers to claim they worked as village employees to secure more generous benefits from the state retirement … Dannemora was charged with falsifying time sheets aiming to allow state correction officers to claim they worked as …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-former-dannemora-official-charged-falsifying-time-sheets-attempting-beef-retirement-benefitsDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… sentenced to over a year in federal prison and ordered to pay full restitution after admitting she stole $459,050 in … social security payments from her deceased mother-in-law’s bank account, State Comptroller Thomas P. DiNapoli, U.S. … over $450,000 in retirement benefits from the deceased’s bank account. Her selfish actions were criminal, and this …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nys