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Government-Wide Financial Data – 2021 Financial Condition Report
… Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets … applicable to a future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets … reporting period); and The difference between assets and deferred outflows of resources, and liabilities and deferred …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes in Net Position, … please see Management’s Discussion and Analysis in the ACFR . * The primary government category includes …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… year over year, while aggregate first quarter collections for counties and cities outside the city grew by 2.5%. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… Insurance fund for retired employees, HMO Other. 60055 Administrative Fees State share of expense to administer … Commuter Transportation District (MCTD). 60074 Pension Fund Contributions State's contribution to the employees’ retirement system pension accumulation fund, the police and fire retirement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesComptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… Police will continue to work with our law enforcement partners to end these types of fraudulent practices and hold …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamState Agencies Bulletin No. 414
… Purpose To explain the new certification process resulting from the Payroll System upgrade. Affected Employees Employees who require certification or recertification by the Office of Court … into the payroll system each payroll period, require certification by OCA before paychecks for the affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsDiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… said. “The Medicaid program provides access to essential health care for millions of people, and my office will … applied for and unlawfully collected state unemployment insurance benefits in excess of $60,000, while at the same …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudTown of Jay – Records and Reports (2023M-22)
… were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… of a joint investigation by DiNapoli, the Wyoming County Sheriff’s Office and Wyoming County District Attorney Donald … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … Former Town of Perry Ambulance Service Business …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Service expenditures are the various forms of compensation for State employees and certain non-employees that are … accounts. Click here to download the tables below as a Microsoft Excel file . Regular Personal Service – Regular … differentials and other negotiated payments. 50301 211/212 Retiree – Temp – Base Salary Compensation attributable to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceComptroller DiNapoli and AG Schneiderman Announce Conviction in $130,000 Pension Theft
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-130000-pension-theftOpinion 91-39
… diminution of his or her retirement allowance, subject to the income limitation imposed by Retirement and Social … from both positions, and subsequently be re-appointed to the position of trustee without diminution of his or her … of retirement benefits "if any person subsequent to his retirement from the civil service ... of any municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-39XII.5.D Selecting the Appropriate Location – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, agencies must select a … Financial System (SFS), a vendor location is a set of business defaults defined by the vendor. Agencies should … the description, the agency should contact the Vendor for clarification. There are instances where the OSC Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… stealing over $204,000 in state pension benefits issued to his deceased mother. As part of his guilty plea in January 2016, Cook admitted to stealing $204,315.76 in pension benefits issued to his deceased mother, Yvonne Powell, by the New York State …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseOpinion 2006-7
… NYS2d 389 affd 72 AD2d 196, 424 NYS2d 235; 1987 Opns St Com No. 87-87, p 129). The town, however, may negotiate to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 2001-10
… in the opinion. CLAIMS -- Audit (necessity of vendor certification) TOWN BOARD -- Powers and Duties (authority to require certification or verification of claims) TOWN LAW §118: … and correct in a statement signed by or on behalf of the claimant" and that in lieu of certification, the town board …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… three dollars in total. These funds are critical to help pay for essential investments in human services, …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… is located in Ulster County. The Town is governed by an elected five-member Town Board. The Town has … health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives to two employees by $1,680 during the audit period. Also, Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Tier Status – Article 14 Benefits
… employer offers the one-year final average salary benefit for your employee group; or Are employed by the City of … and Fire Retirement System. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/tier-status