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State Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … charges for conferences totaling $6,185 were not supported by proof of attendance and district officials paid travel … charges for meals for individuals who were not authorized by the board to travel. Town of Bombay – Justice Court …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… Fisher was placed into a position of leadership and trust by his employer and students. For his own advantage, he chose … During the course of the investigation, Fisher was hired by the Oswego Central School District, but has since been … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… Chemung County District Attorney Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former … of a joint investigation between Comptroller DiNapoli’s Office, the Chemung County District Attorney’s Office, and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsXII.4.B Certification of Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Overview Section 110 of New York State Finance Law requires the head of the agency … authorized to certify or approve vouchers or expense reports are just, true and correct and, therefore, … the following roles in SFS can approve vouchers or expense reports for submission to OSC: AP Approver All, AP Approver …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersIndependent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… York State Common Retirement Fund (Fund), released today by New York State Comptroller Thomas P. DiNapoli, commended … the [COVID-19] pandemic posed.” The review was conducted by Kroll LLC. “The New York State Common Retirement Fund has … especially under the difficult circumstances imposed by the pandemic. Amid very turbulent times for the markets, …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsFiling for Retirement – When Employees Retire
… retirement cannot be filed online at this time. Employees filing for disability retirement must submit a paper … in forwarding an application can result in a missed filing deadline, which could make the employee ineligible for the …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/filing-retirementDiNapoli Expands Anti-Corruption Initiative
… of $3 million last year. The division will be headed by Deputy Comptroller and Counsel for Investigations Nelson … time my auditors and investigators have uncovered fraud by government officials, employees and vendors,” DiNapoli … special education program. Other anti-fraud initiatives by the Comptroller resulted in: Restitution of more than …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeGlossary – Governmental Accounting Standards Board
… reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this rate will support projected benefit payments of the plan, and, (b) assets will be invested using … Contribution The amount reflects an employer’s regular pension contribution, including Group Life Insurance Plan …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryOswego County – Court and Trust Funds (2022-C&T-5)
… (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, … estates are entrusted to the Treasurer for safekeeping by order of the County Surrogate’s Court (Surrogate’s Court). … these funds. Key Findings We found the records maintained by the Treasurer were generally up to date and complete . We …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5DiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Livingston County District Attorney Ashley Williams and New York State Police Superintendent Steven G. James today … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… in our initial audit report, Collection of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 … is responsible for regulating the movement of oversize and overweight vehicles and loads on the State highway system through a permitting …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… availability of information. This includes requirements for ensuring systems are maintained at vendor-supported … ensure they are keeping the systems they are responsible for up to date. Implement the remaining recommendation …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsState Education Department Examination of Payments to Tough Man, Inc.
… sponsor community sporting events such as walks and races in New York. SED made five payments totaling $150,000 under … The contracts provide funding for Tough Man to provide an in-school program to students and to operate triathlons for … Each student paid a registration fee to participate in the triathlons supported by the contracts and the Tough …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incFood Metrics Implementation (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Food Metrics Implementation 2017S18
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followDiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… State agencies spent more than $337 million on overtime in the first six months of 2015, a jump of $21 million over the same period in 2014, New York State Comptroller Thomas P. DiNapoli … overtime hours , up 5 percent over the same period in 2014. If overtime continues to rise at this pace, total …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015DiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… New York State Comptroller Thomas P. DiNapoli announced the New York State and Local Retirement System (NYSLRS) … will decrease for fiscal year 2016-17 and the assumed rate of return for NYSLRS will be lowered from 7.5 percent to 7 … for public pension funds is 7.75 percent. The audited value of the New York State Common Retirement Fund as of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnBecoming a Participating Employer – What Every Employer Should Know
… After an employer has participated in NYSLRS for one full State fiscal year (April 1 – March 31), an initial valuation … that an employee may purchase, which would increase their pension benefits. The amount of the deficiency depends on your employees’ years of service, salary and age at the …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerComptroller DiNapoli Releases School District Audits
… of internal controls over the claims audit process. Due to this system of internal controls, auditors designed our testing to determine if these procedures were being followed … officials should improve their accounting practices to accurately report fund balance. While the district’s …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Geddes Town Clerk Charged in $30K Swindle
… records that she had declined the coverage in order to fraudulently receive $6,000 from the town meant for … addition, Carhart cost the town another $30,000 by failing to pay her actual health insurance premiums and leaving the town to pay the bill. “Ms. Carhart hoodwinked Geddes town …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindleDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… stole the public’s payments for water, sewer, tax and library fees until village officials noted there was cash …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-fees