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Taxes and Interest
… interest bearing such as bank accounts, utility refunds and certain court funds. Interest is paid for a period of … rate is set by the New York State Department of Tax and Finance and is updated quarterly. Claims involving securities, such … bearing items such as bank accounts utility refunds and certain court funds …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… our pension system will be rooted out,” DiNapoli said. “My thanks to DA Fitzpatrick and Superintendent James for their partnership … from the State Comptroller’s Office for their devoted work on this investigation. Mr. Glinski knowingly defrauded the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherOpinion 95-22
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see 1992 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 94-21
… in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town board, in its … multiple signatures for all, or a reasonable class of, purchase orders. You ask whether there is any statutory … requirement that two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. There is no …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Annual Employer Contributions – Employer Contributions and Rates
… for the invoice due approximately 18 months later. The 2026 invoice (current year’s invoice for the payment due February 1, 2026) uses: The employees’ earnings reported to NYSLRS by … during State Fiscal Year April 1, 2025 – March 31, 2026; and The rates from the Actuarial Valuation for State …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsDiNapoli Releases Bond Calendar for Fourth Quarter
… today announced a tentative schedule of planned bond sales for New York state, New York City and their major public … billion of refundings as follows: $7.60 billion scheduled for October, $5.74 billion of which is for new money purposes and $1.86 billion of which is for …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarterIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… the appropriation and segregation authorizations made by the State Legislature and the Division of the Budget (DOB). Internal plans made by agency management are also recorded. In the execution … the collection of revenues. Payroll processing is handled by the separate PayServ system but the payroll expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsDiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major public authorities during the fourth quarter of 2022. The planned sales of $5.65 billion … Thomas P DiNapoli today announced a tentative schedule of planned bond sales for New York State New York City and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… Brown, former clerk of the Town of Potter. Brown, 49, was arrested Friday for allegedly stealing nearly $24,000 in cash …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000DiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… for their professional support.” Brown was initially arrested on November 20, 2020, and released on her own …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsAudits of Local Governments: The Audit Process
… districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational … supervises the day-to-day activities of the onsite audit team. Preliminary Audit Findings: The audit team and local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processNational Directory of New Hires Data Security
… requirements for securing National Directory of New Hires data. The audit covers the period June 2, 2016 to March 3, … Office obtains National Directory of New Hires (Directory) data provided by the Office of Child Support Enforcement … Human Services (Health and Human Services). The Directory data is composed of information on new hires, quarterly wage, …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityEmpire BlueCross – Overpayments for Physician-Administered Drugs
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million of these members. … of the Empire Plan. Empire processes and pays claims for hospital services, which includes coverage for inpatient and outpatient services provided by a hospital, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsState Comptroller DiNapoli Releases School District Audits
… increases are outpacing revenue increases. The increases in expenditures were driven by personnel costs and BOCES … which has allowed them to offer an additional class in-house. Officials calculated potential savings of over … state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided … code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 … paid four vendors a total of $521,197 for significant public work and purchase contracts without fair competition, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… abuse their position to steal taxpayer money will not get away with it,” said DiNapoli. “My office is working hard …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official … office uncovered the misappropriation of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the … dog licenses, over a six-year period. Riley was arraigned in Village of Bath court and is due back on September 15. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsWayne County Court and Trust Funds (2022-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2018 …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… insurance (UI) funds that are in debt to the federal government, and the $8.1 billion owed in the outstanding loan … claims, necessitating continued borrowing from the federal government beginning in May 2020. If New York’s outstanding … Economic and Policy Insights Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundTown of Perth – Supervisor’s Records and Reports (2024M-149)
… The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the … records. Key Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149