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Planning
… your financial future now. The more time you have to do this, the easier it will be for you to reach your goals. … should have the best understanding of where you are and what you would like your life to be in the future. However, … all depends on what you want to do. You need to determine how much income you will need in retirement. The first step …
https://www.osc.ny.gov/retirement/members/planningDiNapoli: Former Town of Minerva Clerk Pleads Guilty
… to the supervisor, Green was responsible for processing payroll, calculating employee benefits and collecting … more than $9,000 to her own bank account from the town's payroll account. DiNapoli's office also found that Green, who …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guiltyDiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… for allegedly stealing more than $65,000 in New York state pension payments meant for a deceased acquaintance. Christy … Walsh died in December 2012 and at the time of death the pension payments should have stopped. Instead, her death was … information indicating that Walsh may have died, and pension payments were halted. In June of that year, the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsState Agencies Bulletin No. 1156
… Purpose To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System . … To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideState Agencies Bulletin No. 1564.1
… notify agencies of the automatic processing of refunds for deferred compensation contributions in a current calendar year pay … “NYS” who, in the current year, contributed earnings to a deferred compensation account and those earnings were later …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… up to five to fifteen years in state prison. The charges are accusations and the defendant is presumed innocent unless …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionOpinion 93-15
… BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither … the board of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to … the board of trustees or the separate treasurer of a town public library is required to annually account to, and submit …
https://www.osc.ny.gov/legal-opinions/opinion-93-15VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… authorization pursuant to SFL Section 40-a are assigned a designated ALR budgetary program value which is included in … Unit in order for the segregation to be made available for payment. The ALR may be assigned one of three “Loan Statuses” … that all chartfield values are accurate including the designated ALR program value. If any invalid/incorrect …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts Payable module within SFS. … Chartfield Coding Requirements Within the AP Adjustment Voucher there are two invoice lines, each with its … after an appropriation has lapsed, see: Section 3 – AP Adjustment Voucher Overview – Lapsed Appropriations of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationState Comptroller DiNapoli Releases Municipal & School Audits
… of Cash (Schuyler County) The former supervisor did not ensure all cash in his custody was properly collected and … bookkeeper received $1,254 in dental and vision insurance through the town and paid $126 of the premium cost. There was … account access. As many as 1,570 accounts were unneeded but were not disabled and four accounts had unnecessary …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… earnings toward your retirement benefits during fiscal year 2012-13. Beginning April 1, 2013, the contribution rate …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementAgency Financial Reporting Package
… data and related information is required to ensure full and proper disclosure in financial statements prepared …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… Voucher. See Section VII.3 AP Adjustment Vouchers / Refund of Appropriations . Deposit as revenue to the Federal … Receipts . Following DTF-Treasury’s receipt of the refund, OSC BSAO will review the voucher, and if appropriate, … - Payments to the U.S. Treasury or Section 8.D Electronic Refund Payments to the U.S Treasury of this Chapter. Under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsLehman College – Controls Over Bank Accounts (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial report Lehman College Controls Over Bank Accounts 2014S69
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followManagement of General School Funds (Follow-Up)
… nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff with adequate … management control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in addressing …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followOrleans County – Court and Trust Funds (2024-C&T-6)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Saranac Central School District – Tuition Billing and Collections (2023M-90)
… at the District. Key Findings District officials did not properly bill and collect tuition for nonresident foster … in tuition owed to the District during the 2019-20 through 2021-22 school years. District officials did not: … 30 days in writing to our findings and recommendations but chose not to respond. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… capital assets. Key Findings District officials did not accurately and completely record and account for all … equipment and computers). Additionally, officials have not conducted a physical inventory to properly monitor and … action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringMonroe County – Golf Course Contract Management (2014M-111)
… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111