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Village of Lake George – Records and Reports (2024M-82)
… balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Sherman Central School District – Claims Audit (2024M-92)
Determine whether the Sherman Central School District District claims auditor properly audited claims prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Pavilion Central School District – Claims Audit (2024M-108)
… $1.04 million for payment. We identified more than one concern with numerous claims. 152 claims totaling more …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and … Central School District District officials ensured credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Electronic 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 – 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-benefitVested 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-benefitUnified Court System Bulletin No. UCS-166
… unions, increases in basic annual salary for employees earning $115,000 or more were deferred pending a salary … system, the system will take the entire check. Note: The agency may wish to increase the Earnings amount in order to … overpayment. Employees Who Have Worked in More Than One Agency For eligible employees who have worked in more than …
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