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DiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… of $663,209 after pleading guilty to grand larceny for orchestrating a $3.5 million, 6-year fraud relating to … stole,” DiNapoli said. “I thank District Attorney Bragg for his partnership in the investigation and in bringing her to justice.” “Cindy Tappe has now been sentenced for diverting funds that were intended to benefit students …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudVillage of Whitehall – Records and Reports (2026M-9)
… The Village’s accounting records included three operating funds during the audit period: general, water and sewer. The … liability accounts among the Village’s three operating funds and capital projects fund as of May 31, 2025, and …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9About Statement No. 68 – Governmental Accounting Standards Board
… Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and … compensation package. The employer’s participation in a pension plan provided by a separate entity or pension …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Cincinnatus Fire District – Board Oversight (2025M-77)
… prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and inventory records, … ensured that annual financial reports (AFRs) were filed in a timely manner, the Board did not: Ensure that District … corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Application for Transfer of Membership in Accordance with Chapter 390 (Laws of 2009) (PF5467)
For NYSLRS PFRS members who previously transferred an Employees’ Retirement System (ERS) membership to the Police and Fire Retirement System (PFRS)
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5467.pdfDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… has become dire. After finishing 2013 with a nearly $1 million deficit, we are expecting a deficit that exceeds … has increased slightly in the past decade and now stands at nearly 98,000. Also, the city’s median home value of … million to $5.6 million; Debt per capita for the city ($1,370) closely mirrors that of the median city ($1,390); and …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsComptroller DiNapoli Releases Municipal Audits
… Sullivan and the Washington County Sheriff’s Department . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … estimates. Auditors also found significant weaknesses with how the town clerk handled the $17.1 million of tax and …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… year 2022 was largely due to the infusion of aid from the American Rescue Plan Act and sales tax revenue growth. Sales …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… and a $5,000 fine. Cesternino, 46, was sentenced by the Honorable Richard M. Koweek following her guilty plea to …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyDiNapoli Expands Anti-Corruption Initiative
… Restitution of nearly $500,000 and prison time for former Charlton Fire District treasurer Virginia DeCapria, who …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeCity of Troy – Budget Review (B5-13-20)
… balance of the water fund. The City’s 2014 proposed budget does not appropriate enough money for contingencies to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Retiring Before Age 62 – New Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages shown … of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 … 6 members under Sections 375h and 375i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62City of Yonkers – Budget Review (B22-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … as fund balance, one-time State and federal funding and sale of property, to balance its budget. The City could … legal process by which a property owner can challenge the real property tax assessment on a given property to reduce …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Background The Syracuse Industrial Development Agency is an independent public benefit corporation established by a … the City of Syracuse and its residents. The Agency, which is governed by an appointed five-member Board of Directors, … audited financial statements show that over $2 million is due to the City from the Development Fund. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andState Comptroller DiNapoli Releases Municipal Audits
… (Steuben County) The justice did not deposit, record and account for court moneys accurately and in a timely manner. … District – Board Oversight (Oswego County) Foreign fire insurance money was placed in the district’s general fund … and reported and that district money is safeguarded. For access to state and local government spending and more than …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… sewer operation revenues and expenditures as one special district. In addition, the board does not adopt individual budgets for each sewer district. Capital costs are allocated to three sewer … but operating and maintenance costs are combined under one district Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… , Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In … district's reserve balances increased by $470,000. City of Long Beach – Budget Review (Nassau County) Significant … Batavia Town of Carrollton Forks Fire District 3 City of Long Beach and the Montezuma Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… resources and increased accountability, it's critical that schools make every dollar count," DiNapoli said. "By auditing … district and charter school finances and operations, my office continues to provide taxpayers the assurance that … $156,000, or 36 percent over the past three years. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… the long term,” DiNapoli said. “We look forward to working with FirstEnergy as it implements its plan and will continue to engage with our portfolio companies to reach similar agreements. … reached agreements with 12 companies, including Dunkin’ Brands, Arch Coal and DTE Energy on ways to reduce corporate …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyState Agencies Bulletin No. 1926
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of Retroactive … M/C LLS payments and provide instructions for payments not automatically processed. Affected Employees Employees … should be submitted as soon as possible following approval but prior to, or as part of, processing for Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-lls