Search
June 2002: GASB Statement 34
… of governmental operations and ultimately result in an increased accountability by the governmental units. This project culminated in June 1999 with the issuance of Statement 34 of the … Government- Wide Reporting Focus on Major Funds Changes in Budgetary Reporting Full accrual accounting including …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Comptroller DiNapoli Remarks to the New York City Financial Control Board
… well, inclusive of prepayments. This budget transparency is so critical for enabling a more honest discussion of the … this has helped the public understand more about what is really happening with the City’s finances. These … The State has about $15 billion across its three rainy day reserve funds, about 115 of State operating fund spending …
https://www.osc.ny.gov/press/releases/2026/08/state-comptroller-dinapoli-remarks-new-york-city-financial-control-boardDiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… his personal use, State Comptroller Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez announced today. … said State Comptroller Thomas P. DiNapoli. "I thank Brooklyn District Attorney Eric Gonzalez for partnering with … at a heavy cost to taxpayers over the long term," said Brooklyn District Attorney Eric Gonzalez. "I commend …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… Officials in Dutchess County’s East Clinton Fire District improperly paid nearly $35,000 in personal expenses for members, including rent, cable … to uncover lax oversight and misuse of taxpayer dollars in fire districts. I will continue to audit these entities so …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsDiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… can happen when you connect a talented group of founders with private equity capital from New York State’s Common … for residential and business clients. The company, founded in 2001, was one of Inc. magazine’s 500 fastest … growing companies from 2006-2009. In 2012, 5LINX was named the 77th largest direct sales company in the world by …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundDiNapoli: 529 College Savings Program Lowers Fees
… nonqualified withdrawals. Ascensus Broker Dealer Services, LLC, serves as Program Manager and, in connection with its … for day-to-day operations of the Direct Plan . The Vanguard Group, Inc., serves as the Investment Manager. Vanguard Marketing Corporation markets, distributes, and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… prison. In addition to the prison sentence, Garcia, 51, of Ossining, NY, was sentenced to two years of supervised release and … 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/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000DiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… State Police Superintendent Steven G. James announced the arrest of a former Troy Housing Authority information technology (IT) employee for the alleged theft of $7,089 in wages. Marsden Chen is accused of running his … State Police Superintendent Steven G James announced the arrest of a former Troy Housing Authority information …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingComptroller DiNapoli Releases State Audits
… apparent business needs. Department of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) … An initial report, issued in March 2013, determined DOT was not collecting all unpaid lease and permit fees. At the time of the audit, DOT was owed $6 million in lease and permit revenues, …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsDiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… of a Schenectady County medical transportation company today was sentenced to serve three to nine years in state … and Schenectady County Sheriff Dominic Dagostino announced today. Muhammad Adnan Saeed, 40, owner of Sublime Medical … of a Schenectady County medical transportation company today was sentenced to serve three to nine years in state …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… Greene County District Attorney Joseph Stanzione, and the New York State Police Superintendent Stephen G. James announced the arrest of a Tannersville couple, Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, 60, today for allegedly stealing over $35,000 in pension …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 89-7
… AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town … assessment review compensation in excess of their salaries for meeting twice in one year to hear complaints in relation …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 88-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing … SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to … expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 95-27
… district as a result of a court order or judgment will be barred unless the court order or judgment and other required … Law, §3604(5) provided that "no payments shall be barred or reduced where such payment is required as a result … as the result of a court order or judgment shall not be barred, provided that, commencing [January 1, 1996], such …
https://www.osc.ny.gov/legal-opinions/opinion-95-27DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… Tarby pleaded guilty in Cayuga County Court before Judge Thomas G. Leone. Sentencing was scheduled for April 18. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… County, I thank Comptroller Thomas DiNapoli, Chief Joseph Fiore and their team of investigators and auditors, as well …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageXII.8.D Contract Assignments and Sureties – XII. Expenditures
… State Finance Law, Article 9, Section 138 prohibits contractors from assigning, transferring, conveying or … contract payments to the assignee under the new contract number. Please see Chapter XI, Section 12.B - Contract … If you have questions regarding this section, please contact: For NYS Vendor File Questions: NYS Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12 ). About the Program The Mitchell-Lama Housing … The objective of the initial audit, issued on July 3, 2024, was to determine whether residents of Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0State Agencies Bulletin No. 2318
… to seven (5-7) business days after the SFS blackout period ends. Direct Deposit Reversals OSC will continue to receive … (AC-230 Worksheet) until after the SFS blackout period ends. AC-230 Worksheets AC-230 Worksheets submitted to … be issued to the employee until the SFS blackout period ends. Paper Check Stops, Reissues and Exchanges OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2318-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns