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DiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… not stop withdrawing the money from the account until a bank representative contacted her on Dec. 19, 2019 to tell her that the bank had been informed of her mother’s passing. Schwinzer … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksChittenango Central School District – Audit Follow-Up (2023M-155-F)
… Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fCattaraugus County – Court and Trust Funds (2014M-85)
… and contract disputes resulting in a mechanic’s lien, when the whereabouts of any person entitled to an …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Yates County – Court and Trust Funds (2025-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 through December 31 2024 …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… State Comptroller Thomas P. DiNapoli, United States Attorney for the Southern District of New York, Geoffrey S. Berman and Philip R. Bartlett, … work of the Postal Inspection Service and the New York State Comptroller. This case is being handled by the White … State Comptroller Thomas P DiNapoli United States Attorney …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… nearly $80,000 in funds from pension payments made by the New York State and Local Retirement System (NYSLRS) to … who had passed away in 2019. Richard Gaines Jr., 51, of Daytona Beach, Florida, was arraigned today before Judge Geoffrey Prime on charges of Grand Larceny in the Second Degree (a C felony) and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherDiNapoli: Former Hannibal Fire Chief and Father Arrested
… today announced the arrest of former Hannibal Fire Chief Chris Emmons for allegedly stealing $18,000, and Carl Emmons Sr., Chris Emmons’ father and a volunteer firefighter, for … to abuse their public position will be brought to justice. Chris and Carl Emmons perpetuated a manipulative financial …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… Alayne Bertolino for allegedly stealing more than $240,000 in New York state pension payments made to her deceased father over a 4 ½-year period. “The defendant … is handling the prosecution of this case. “Building trust in public institutions requires us to hold people accountable …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsSchenectady County – Investment Program (2025M-5)
… (County) officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, safety, liquidity and yield. A comprehensive investment program is used to establish basic procedures, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5State Comptroller DiNapoli Releases Municipal & School Audits
… policy. Mexico Academy Central School District – Procurement (Oswego County) District officials did not always … when purchasing goods and services as required by the procurement policy. Officials did not seek competition when … members are not. Of the 110 total individuals tested (101 selected employees and all nine board members), 15 …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS members. You can hear … correspond to the numbers you will need to press on your phone for information. Did You Know? In many cases you can … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… based on a specific identification method, except in the case of high volume revenue transactions such as income taxes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsAccounts Payable Advisory No. 12
… Card Charges , Section 6.Q.- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling Non-Employee Travel (NET) Card Changes with the following added …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldChautauqua Utility District – Banking (2017M-121)
… Commissioners, was established by an act of the New York State Legislature in 1934. Budgeted appropriations for 2016 …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… phases of a transaction. District officials allow third party administrators (TPAs) who process health, dental and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library … Recommendations Ensure that adequate receipt records, such as duplicate press-numbered receipts, cash register receipts …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Clymer Central School District – Financial Management (2016M-187)
… School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Village of Tuckahoe – Financial Condition (2015M-88)
… Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011 through March … through 2014-15. The Board has not adopted a multiyear financial plan. Key Recommendations Develop and adopt … amendments. Develop and adopt a comprehensive multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… accounting systems for the Town's funds that were not set up to properly account for transactions by individual funds. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… action. Appendix B includes our comments on issues raised in the College’s response letter. …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures