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DiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… State Comptroller Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez today announced the … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli and Brooklyn …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksDiNapoli and Rice Halt Pension Scam
… New York State Comptroller Thomas P. DiNapoli and Nassau County District Attorney Kathleen Rice today announced …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney … that time period. Eletz pleaded guilty today before Judge Peter Lynch in Albany County Court and paid $150,000 in …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nysTown of Sherburne – Budgeting (2025M-3)
… During the audit period, the Board adopted budgets for the general fund TW, highway fund TW and highway fund TOV … which underestimated revenues in total by $3.1 million for the highway fund TOV and $257,000 for the general fund TW. The Board also adopted budgets which …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… has been concentrated in lower-paying sectors. Wall Street is one of the city’s economic engines and a major … source of tax revenues. The city forecasts lower Wall Street profits and bonuses in calendar year 2014. Although Wall Street has been profitable for several years, the securities …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Each year an outreach and escheatment must be completed for all checks … uncashed after the outreach process must be turned over to the Abandoned Property Fund by the applicable reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentXI.2.B Contract Numbering – XI. Procurement and Contract Management
… defined certain formatting requirements for New York State Contract Identifiers to ensure that contract information contained in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingPrivacy and Links Policy
… committed to protecting your privacy when you access our website and the online services we offer. Consistent with New … which may be available to us when you access this website. For purposes of this policy, “personal information” … that is available to us from your visit to this website depends upon what sections of the website you visit …
https://www.osc.ny.gov/online-services/privacy-and-links-policyXVI.4.B Tax Revenues – XVI. Financial Reporting
… as the exchange of an employee’s services for a wage or salary or the exchange of an individual’s resources (money) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… of Granville in Washington County. The Company is governed by an eight-member Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled … records to account for all money received and disbursed by the Company. The Company’s controls over cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Non-Contributory Plan. (There is no Tier 4 in the Police … System.) These benefits are provided by Section 375-e of the New York State Retirement and Social Security Law …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planAltona Fire District – Claims Auditing (2016M-162)
… District is a district corporation of the State, distinct and separate from the Town of Altona in Clinton County. The … supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure … to approving the claims for payment. Ensure that the audit and approval of claims for payment is adequately documented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Opinion 92-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … primarily in furtherance of a proper town purpose and the value of the services to the owner, plus any other …
https://www.osc.ny.gov/legal-opinions/opinion-92-42IX.7.E Disaster Assistance – IX. Federal Grants
… event. This process requires the participation of staff in the Division of Budget (DOB), Department of Homeland … costs from the Federal government. When a disaster occurs in New York State, immediate response by State agencies is … Project Costing (PC) and Commitment Control (KK) Modules in the SFS are used to meet disaster accounting and budgeting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceEast Ramapo Central School District – Budget Review (B25-5-2)
… budget were reasonable. Background Pursuant to Chapter 89 of the Laws of 2016, as amended, the New York State (NYS) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Reporting Regulations 315.2 & 315.3
… §315.2 [Definition] Definitions (a) As used in this Part, the term employer shall mean the … of accomplishing the result. For purposes of this Part, when making a determination as to whether an individual is an … the case of any individual who is currently a member or a retiree of a retirement system, the retirement system may …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153State Agencies Bulletin No. 1129
… purposes of clarity, the terms PayServ or SFS will be used in conjunction with the term Account Code for the remainder … purposes. Critical Date(s) Cost Center updates in SFS must be completed by February 15, 2012, prior to the … to maintain up-to-date information on any CAS Cost Centers in both SFS and PayServ. The link between PayServ and SFS is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountII.3.A Planning – II. New York State Financial Accounting
… It outlines, in general terms, the Governor’s priorities for the coming year, alerts the agency management to expected … fiscal constraints, and informs agencies of the schedule for submitting requests to the Division of the Budget (DOB). … set forth by DOB in their Budget Request Manual; reviewed for consistency with the call letter; and approved by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 90-54
… Retirement System to an alternative payee upon receipt of a duly issued court order in a matrimonial action. RETIREMENT … Income Security Act (ERISA) and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, §4[b] and IRC, §414[P][9]). QDRO's apply only to plans to which IRC, …
https://www.osc.ny.gov/legal-opinions/opinion-90-54West Seneca Fire District #6 – Financial Management (2013M-14)
… of Erie in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. The … operations. Our testing disclosed that the District made payments of over $59,572 that appeared questionable, … improper, or unnecessary, most of which were purchases made with District credit cards. The Board’s audit of claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14