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Letchworth Central School District – Financial Management (2013M-332)
… in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by an average … appropriation of fund balance would have in reducing the property tax levy. District officials also used some of the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal controls over extra-classroom activities for the … include a clear and detailed rationale for maintaining the reserve, the detailed objectives of the reserve, needed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… services and that all Village employees and the Fire Chief are aware of and comply with the Village’s purchasing policy. … over cash receipts and ensure that the Treasurer’s duties are adequately segregated. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Orleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Electronic Reporting
… Holders of unclaimed funds can send the Office of the State Comptroller …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you reach …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you reach …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you reach …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Career Plan
… Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitUnified Court System Bulletin No. UCS-166
… the Job Data row prior to the PAY/CSD row will be inserted on the PAY/ECD row. All other fields will be carried forward … codes that are calculated by the payroll system based on an employee’s salary rate and additional salary factors … Outstanding Overpayment For employees who are Inactive or on a Leave of Absence at the end of Pay Period 1L, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorationsDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… providers entered the market. Growing federal deficits may renew calls for cuts in entitlement programs and domestic …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… matters including the 2013 George Washington Bridge access lane closures; The Thruway Authority’s indication in late 2013 …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtAudit Faults Justice Center Records, Raises Questions on Accountability
… including multiple and different identification numbers assigned to suspected offenders. Based on an … who are highly likely to have multiple identification numbers assigned to them. Auditors also identified about 220 …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… should do more to collect fines from those who violate its rules,” DiNapoli said. “With trains bursting at the seams and … its own fines, it risks sending the message that its rules are made to be broken. While we applaud the changes … and adjudicates summonses for violations of NYC Transit rules such as fare evasion ($100), graffiti or scratchiti …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOpinion 90-31
… or other provisions of law indicate that a different meaning or application was intended (see General Construction …
https://www.osc.ny.gov/legal-opinions/opinion-90-31State Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… with Richmond District Attorney Michael E. McMahon’s office, their $771,000 scheme was exposed and they face … Dennis Mosesman D.O.B. October 25, 1947 58 Brookwillow Avenue, West Long Branch, NJ Elsie Mosesman D.O.B. October 23, 1946 58 Brookwillow Avenue, West Long Branch, NJ Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandOpinion 97-7
… and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers and Duties (receipt of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, … provides in relevant part as follows: 1. The following unclaimed property shall be deemed abandoned property: (a) …
https://www.osc.ny.gov/legal-opinions/opinion-97-7DiNapoli: Positive Fiscal Outlook for Plattsburgh
… for the city of Plattsburgh, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is … for the city of Plattsburgh according to a report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and … sales taxes and other taxes. The accounting treatment for recording and disclosing uncollected tax revenues is … lease contracts the State has entered into. The accounting for revenue leases is included in Section 4.O – Intangible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsCounty Medicaid Costs
… the rate of inflation. A major portion of this increase is driven by Medicaid expenditures which are estimated to …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costs