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Accounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfCrossroads Center for Children - Compliance With the Reimbursable Cost Manual (2015-S-87), 90-Day Response
We conducted an audit of the expenses submitted by Crossroads Center for Children (Crossroads) to the State Education Department (SED) for purposes of establis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s87-response_0.pdfFiscal Stress Monitoring System - Municipalities: Fiscal Year 2023 Results
Results for all municipalities reporting for fiscal year 2023 were analyzed and highlighted in our report, which includes a special section on environmental stress indicators.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-munis.pdfNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… P. DiNapoli, as Trustee of the New York State Common Retirement Fund (the Fund), and the Church of England's … in supporting the request, including CalPERS, HSBC Global Asset Management, Presbyterian Church USA and SHARE on behalf …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… decedent's estate for which he served as a court-appointed administrator. "Administrators should protect an estate and … satisfied with the fees the law prescribed as an estate administrator, Gregory Bayard decided to steal from the fund … the risk of theft. Inspectors caught this entrusted administrator with his hand in the cookie jar." According to …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedComptroller 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 … by Bureau Chief Gary T. Fishman and Deputy Bureau Chiefs Stephanie Swenton and Meryl Lutsky. The Division of Criminal …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nysDiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… in gas for his personal use, State Comptroller Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez … supposed to be serving," said State Comptroller Thomas P. DiNapoli. "I thank Brooklyn District Attorney Eric Gonzalez … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealSpecial 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
Information for members about special 20 year retirement plan for Tier 1 and Tier 2 investigators assigned to the office of a district attorney
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dmAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by their employers. The Board is also responsible for tracking its costs to administer the Workers’ … employee payroll expenses and are allocated appropriately for future assessments. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… A. Brown today announced that a self-described investor in Island Child Development Center, once one of New York … disabilities, has pleaded guilty for his participation in a scheme that stole millions of dollars in city and state funding between 2005 and 2012 – money that …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsSelected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… (Empire's) payments to St. Peter's Hospital (St. Peter's) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… (Empire's) payments to Mount Sinai Hospital (Mount Sinai) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… AMC. Empire’s payments to AMC are generally based on standard fee schedules. However, AMC is entitled to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Comptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… Alvin L. Bragg Jr. today announced the guilty plea of CINDY TAPPE, 57, for orchestrating an approximately $3.5 … (“NYU”) programs. TAPPE used her position as the Director of Finance and Administration for NYU’s Metropolitan Center for Research on Equity and Transformation of Schools (the “Metro Center”) to divert approximately $3.5 …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… Tarby scammed town residents by abusing his position for personal gain,” DiNapoli said. “I thank Attorney General James and the New York State Police for their work in partnering with us to bring him to justice. … Comptroller DiNapoli and our partners in law enforcement for their support in bringing Mr. Tarby to justice.” Tarby, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000Selected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… Empire’s payments to St. Mary’s are generally based on standard fee schedules. However, St. Mary’s is entitled …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… the period from January 2017 through January 2022 for ACS and from January 2017 through September 2021 for DYCD. … including the NYC Administration for Children Services (ACS) – which is overseen by OCFS – and voluntary agencies, on … The annual funding was reduced to $2 million in 2021. ACS was selected to plan and distribute these funds in NYC, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… know the shape of the economic recovery and what it holds for the city’s quality of life, economic competitiveness and real estate markets over the long term. Other economic concerns surround the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Objectives To determine whether the Port Authority of New York and New Jersey (PANYNJ) collected all revenues … and whether PANYNJ followed its procedures in the leasing of properties. This audit covered the period January 1, 2014 … PANYNJ was created to promote and protect the commerce of the Port District – a region within approximately a …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andDiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… percent). The Fund’s long-term expected rate of return is 6.8 percent. Historic Fund Returns and Value Fund’s value … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-history