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DiNapoli Expands Anti-Corruption Initiative
… boost our scrutiny and strengthen the oversight of public funds. Nelson Sheingold’s dogged pursuit of those who line …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeFiling for Retirement – When Employees Retire
… applications, must be “filed with the Office of the State Comptroller” within a specific time period to be … documents are considered filed when they are received by our Albany office, one of our consultation sites or … Office of the State Comptroller. Documents received by employers from employees have not been “filed with the …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/filing-retirementState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Bethpage Fire District , Town of Bombay , Town of … Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and … or did not comply with the district's purchasing policy. In addition, credit card charges for conferences totaling …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1XII.4.B Certification of Vouchers – XII. Expenditures
… OVERVIEW AND POLICIES Overview Section 110 of New York State Finance Law requires the head of the agency certify or … of the agency (or designee) has granted that authority by a rule or written directive filed with the Comptroller. …
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
… conflict of interest review of the New York State Common Retirement Fund (Fund), released today by New York State … Amid very turbulent times for the markets, we will look to act on Kroll’s recommendations and ensure the Fund is well … 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
… State Comptroller Thomas P. DiNapoli, Oswego County District … Fisher was placed into a position of leadership and trust by his employer and students. For his own advantage, he chose … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
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
… New York State Electric & Gas (NYSEG) bill with Village funds resulting in the Village paying over $450 of her bill. …
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)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property … Comptroller accounting for all money, securities and other properties deposited to courts and ordered into the courts’ … State Comptroller as abandoned property . We identified unclaimed funds from two actions totaling $20,050 that were …
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
… similar to assets. Discount Rate Per GASB Statement No. 67, a blended or single rate (expressed as a percentage), … reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this rate will … (AAL), this liability is determined under the Entry Age Actuarial Cost Method. Rev. 8/24 … Governmental …
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
… P. DiNapoli, Livingston County District Attorney Ashley Williams and New York State Police Superintendent Steven G. … own pockets,” DiNapoli said. “Thanks to District Attorney Williams and the New York State Police, she is being held … to protect the New York state pension system from fraud.” Williams said, “Concealing the death of a family member for …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionOpinion 92-9
… as requiring a physical presence in a courtroom before a judge ( cf ., e.g., People v Thumser , 144 Misc 2d 425, 544 … without actually being present in a courtroom before a judge. In People ex rel Choate v Barrett , 56 Hun 351, 9 NYS … a contempt by concealing himself in a closet in a jury room and taking notes on the jury's deliberations. In …
https://www.osc.ny.gov/legal-opinions/opinion-92-9State Agencies Bulletin No. 1971.2
… balance account. This account will receive any excess of funds after all other Direct Deposit distributions are … account designated will be last in the deposit order when funds are distributed. Non-payroll amounts such as travel … instructions, including the authorization for recovery of funds, and authorizes the NYS salary payment to be sent to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryTransferring or Terminating Your Membership
… date) and your tier will be changed to Tier 4. View a list of tiers and their dates . You may transfer membership …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipDiNapoli Urges Focus on Addressing Rural Challenges
… with housing availability and access to health care, food and broadband. The counties selected as representative … the population of the state grew by 4.2%, gaining 812,297 people, but the rural counties examined decreased by 13,876, … rural county (Sullivan), and it has capacity for just six people. In addition, 36,248 people in the rural counties live …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesState Agencies Bulletin No. 1971.1
… balance account. This account will receive any excess of funds after all other Direct Deposit distributions are … account designated will be last in the deposit order when funds are distributed. Non-payroll amounts such as travel … instructions, including the authorization for recovery of funds, and authorizes the NYS salary payment to be sent to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
The COVID19 pandemics impact on the States labor force was more severe than in other states the size of the workforce declined more rapidly than the rest of the nation in 2020 and continued to shrink in 2021 when other states recovered
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksOpinion 90-53
… opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of village road commissioner) -- …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Therefore, a member of a town board, who is also employed by a village located partially within the town, does not have … the town and the village for the provision of services by the village that are related to his or her village …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Distribution of Utility Arrears in New York State
… July 2022 PDF Version One impact of the devastating job losses incurred during the early … are downstate: 60 percent of customers in arrears are in New York City and Long Island and they comprise 68 percent of … and CHE&G (14.7 percent). CHE&G experienced a 6.3 percentage point increase and Con Ed a 3 percentage point …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateFood Insecurity Persists Post-Pandemic
… Introduction In March 2023, the Office of the State Comptroller reported that the number of New York … were unable to acquire enough food due to a lack of money and other resources in 2020-2022. 3 These findings … instrument of respondent households. 7 Data collected by the U.S. Census Bureau since the start of the pandemic …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemic