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DiNapoli and Rice Halt Pension Scam
… today announced the guilty plea of retired Suffolk County Police Detective Sergeant Terrance Hoffman for taking … illegal pension payments from the New York State and Local Police and Fire Retirement System. “This is an egregious … Findings include: Hoffman retired from the Suffolk County Police Department, then took a job with the college without …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamTown of Sherburne – Budgeting (2025M-3)
… necessary. The Town has five funds which include the four main operating funds, which are the general fund town-wide … is funded primarily by sales tax and Consolidated Local Street and Highway Improvement Program (CHIPS) revenues. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 92-42
… provide an incidental private benefit (see, e.g., Schulz v Warren County Board of Supervisors , 179 AD2d 118, 581 NYS2d 885; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; 1990 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-92-42IX.7.E Disaster Assistance – IX. Federal Grants
… process will be used each time there is a disaster event. This process requires the participation of staff in … allow New York State agencies to respond to a disaster event and receive budget relief by transferring the costs to … spending and costs by disaster and agency. Disaster Event Life Cycle/Process Prior to a pending disaster event, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceEast Ramapo Central School District – Budget Review (B25-5-2)
… relies on at least $5 million of ARPA funding that will no longer be available to fund recurring expenditures. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Opinion 90-54
… SOCIAL SECURITY LAW, §§110, 410: Certain pension benefits payable by the State and Local Retirement Systems constitute … for the equitable distribution of retirement benefits payable from the New York State and Local Retirement Systems … 474 NYS2d 699, determined that certain retirement benefits payable from the Retirement System constitute marital …
https://www.osc.ny.gov/legal-opinions/opinion-90-54State Agencies Bulletin No. 1129
… Code page that represents the combination of CAS Cost Center and CAS Object Code. SFS is now using the term Account … document for clarification purposes. Critical Date(s) Cost Center updates in SFS must be completed by February 15, 2012, … and SFS is dependent of the transmittal of valid Cost Center information from SFS to PayServ, and the use of only …
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
… State Budget Director issues a policy memorandum – the “call letter” – to agency management. The call letter signals … expected fiscal constraints, and informs agencies of the schedule for submitting requests to the Division of the … head. DIVISION OF THE BUDGET REVIEW In accordance with the schedule outlined in the call letter, agencies typically …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 88-14
… county's trust and agency fund for six years, subject to claim, and then transferred to the general fund. The county … have to pay them out upon audit and approval of a proper claim. While the conclusions reached in Opn No. 72-233 are … in part that, "any action, other than an action for injury to person or property, may be maintained by and …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Comptroller DiNapoli Releases School Audits
… fund balance to finance operations. As a result, for the 2011-12 and 2012-13 fiscal years, the general fund … with instructional materials and program delivery. For example, district officials decreased special education … fund balance that should be maintained to prepare for any unanticipated expenditures and/or revenue shortfalls. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) in State Fiscal … announced today. The estimated average contribution rate for the Employees’ Retirement System (ERS) will decrease from … Employer contribution rates for the New York State and Local Retirement System NYSLRS in …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19DiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… under the supervision of Assistant District Attorney Glenn Singer, Assistant District Attorney Sara Kurtzberg, and …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksEconomic and Demographic Trends – 2023 Financial Condition Report
In calendar year 2022 the State gained over 443000 jobs an increase of 5 percent compared to growth nationally of 73 percent
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsOpinion 88-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … chief of the fire department. You ask whether a village has authority to audit or require the audit of the books and … Whether a village has authority to audit or require the audit of the books and …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… D. Underwood today announced the criminal conviction of Morgan Fuel & Heating Company, Inc., which conducts business … General Underwood announced the criminal conviction of Morgan Fuel Heating Company Inc which conducts business as …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actComptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… the city of New York, the state of New York and the United States using her not-for-profit corporation, … stole from these government grants to pay the mortgage and utilities on a commercial property she owned, make … all of the program grant funds to pay the mortgage and utilities on a commercial building she owned through a …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… on charges of wire fraud and subscribing to false tax returns. Manhattan U.S. Attorney Preet Bharara stated: … in Florida, and then failed to report any of it on his tax returns. Public corruption victimizes the public … Agent in Charge Shantelle P. Kitchen said: “Criminal tax investigations are often intertwined with investigations …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … partnership between the State Comptroller, the Attorney General, the Federal Bureau of Investigation and the United States Attorney's Office for the Northern District of New York. “New …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingOpinion 89-9
… or, to the extent that the funds are not exempt from claims of creditors, to a creditor or to a person who … and pay them into the general fund (see 1988 Opns St Comp No. 88-14, p 23). Alternatively, after holding the … Law, §1310. Please note, however, that the county is not required to proceed under section 1310, and that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-9DiNapoli: MTA Budget Outlook Improves
… MTA still faces budget risks, including the pace of the economic recovery and the impact of the next round of … to finish the East Side Access project and to begin new expansion projects, such as the next phase of the Second Avenue Subway. In an effort to reduce the …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improves