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DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… of states that offer state tax relief. Contributions made by December 31 can provide up to $10,000 in state tax … accounts on 2014 income tax returns if they are made by December 31. New York State taxpayers who are already … Program began in 1997 and is overseen in partnership by DiNapoli’s office and the New York State Higher Education …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of AlleganyLimestone Central School District Cassadaga Valley Central School District Elba Central School District Hampton Bays Union Free School District and the Laurens Central School District
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits of the Brewster-Southeast Joint Fire District, Village of Deposit , Multiple Dwelling Property Inspections , … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … budget by as much as $949,000. The city plans to borrow up to $15 million for tax certiorari settlements and to issue …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1243
… Plan Type of 7Z (TIAA/CREF) with an election date of 4/1/12 or later Effective Date(s) Payroll checks dated April … March 16, 2012, the Governor signed legislation creating Tier 6. This new Tier applies to employees joining a retirement system after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesLocalities’ Procurements of Paper Ballots
… five counties in New York City are jointly administered by the New York City Board of Elections. For purposes of this … As a result, the ballot procurement processes used by the 13 Local Election Boards we visited resulted in … (62.3 percent) of the nearly 23 million ballots acquired by the 13 Local Election Boards went unused. We estimate that …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsOpinion 91-4
… FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … CONSTITUTIONAL LAW -- Gifts and Loans (transfer by village of firefighting equipment to joint fire district … include the village. You state that obligations issued by the village to finance several pieces of the apparatus are …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli 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-initiativeFiling for Retirement – When Employees Retire
… other NYSLRS form, please forward it to us immediately by email, fax or mail: Email: You can forward NYSLRS forms to us using our secure … consider an emailed form filed on the date we receive the email. If the form requires a notarized signature, you must …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/filing-retirementState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Bethpage Fire District , Town of Bombay , Town of Hempstead … their money is being spent appropriately and effectively." Bethpage Fire District – Credit Card and Travel Expenditures …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1XII.4.B Certification of Vouchers – XII. Expenditures
… and password. This unique identification and password is provided by either (i) the SFS for those agencies … indirectly. This electronic voucher certification is equivalent to a conventional written certification by the … Voucher Authorizer’s’ certification that the (i) payment is approved, (ii) information entered is just, true and …
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
… Retirement Fund is one of the largest public pension funds in the United States with assets of approximately …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time sheets to … for Instruction Technology and Innovation (CiTi) BOCES. “William Fisher was supposed to help adults earn their GED and … announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time sheets to …
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
… Clerk for the Village of Horseheads, for allegedly stealing nearly $4,000 from the Village. The arrest was the … the taxpayer and pocketed the money. She is charged with stealing $3,548 from September of 2017 through September of … Clerk for the Village of Horseheads for allegedly stealing nearly $4000 from the Village …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsOswego 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-5Glossary – Governmental Accounting Standards Board
… For additional terms and descriptions, please refer to the Governmental Accounting Standards Board (GASB) website … reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this rate will … Contribution The amount reflects an employer’s regular pension contribution, including Group Life Insurance Plan …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… State Comptroller Thomas P. DiNapoli, Livingston County … County District Attorney’s Office for their resolute work on this case. Ms. Chatley deceitfully manipulated the New … this guilty plea serve as a reminder that those who carry out such deliberate acts will be held accountable.” Chatley’s …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionUnified Court System Bulletin No. UCS-81
… Purpose To explain the automatic processing and agency procedures … between January 1 and December 31, 2004 (366) and round to seven (7) places . Multiply the result (Step #2 above) by … of the year. For judges who served the entire year, their W-2 wages for 2004 will reflect their statutory salary (or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesOpinion 91-55
… debt limits is to prevent the imposition of heavy tax burdens on future generations (Report by the New York …
https://www.osc.ny.gov/legal-opinions/opinion-91-55VI.1.A Budgetary Chartstrings – VI. Budgets
… SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and password. Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsOpinion 88-30
… -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), 194(1)(b), 198, … currently contracts for the purchase of its water from a village. The contract with the village provides that the … You ask whether, under these circumstances, the town can require the property owner to connect to the water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30