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XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if … place a fixed asset in its intended location and condition for use (i.e., freight and transportation charges, site … Original contract price Brokers' commissions Legal fees for examining and recording title Cost of title guarantee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… intended for public services and capital improvements in New York City, was sentenced to one to three years in state prison. A multi-agency investigation, including NYC … agencies, exposed the theft of approximately $300,000 in public funds provided by New York State, the New York City …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveDisability Retirement – When Employees Retire
… A disability application can be filed by the employee or someone … of your employee. When we receive a disability retirement application, we review it to determine if it meets all filing … Behalf of an Employee You can file a disability retirement application on behalf of an employee. There are different …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… fundraisers. “This case is a warning to officials who would blur the line between public duty and private … Directors: Require the VFD treasurer to properly reconcile bank statements with department records and report bank … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Company and Auxiliary Treasurer Wendy Wharton, 53, of Manchester, allegedly took thousands of dollars in cash … is due back in court on April 18 before Canandaigua City Court Judge Stephen Aronson. Since taking office in …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftDiNapoli and Schneiderman Announce Guilty Plea in $120K Fraud of State Pension Benefits
… larceny in the second degree, a class C felony, before Supreme Court Judge Roger D. McDonough in Albany County Court. Cizik will be sentenced to 2 to 6 years in state … grand larceny in the second degree a class C felony before Supreme Court Judge Roger D McDonough in Albany County Court …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-and-schneiderman-announce-guilty-plea-120k-fraud-state-pension-benefitsThe Domestic Relations Order – Divorce and Your Benefits
… during a marriage are marital property, and subject to equitable distribution upon a member’s divorce, pursuant to Domestic Relations Law Section 236 ( Majauskas v. … may determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we will honor a …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… York State of Health (NYSOH) as a new online marketplace for individuals to obtain health insurance coverage, including Medicaid. Individuals who apply for public assistance benefits, including Medicaid, are … deceased individuals and continued Medicaid coverage for individuals who had died after enrollment, resulting in …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthOverpayments of Claims for Selected Professional Services (Follow-Up)
… of $100,387 for 12,715 duplicate claims that were billed for selected professional services such as podiatry, … received Medicaid payments for the same service. One party billed Medicare and received a payment through the crossover system, and the other billed Medicaid directly and received a second payment. We …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followHuntington Man Pleads Guilty to Grand Larceny
… to collect and spend her pension payments. Between April 30, 2021, and June 30, 2022, Johnson collected a total of 15 unauthorized … in the amount of $56,411. He is due back in court on Dec. 10, 2024. …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyDiNapoli: Former Riverside Village Clerk Pleads Guilty in $50,000 Theft
… and household expenses and went as far as stealing from taxpayers to pay for white water rafting and Match.com,” … pleaded guilty in Steuben County Court to grand larceny in the second degree and is expected to be sentenced on June 23 … the village will see restitution and the defendant the inside of a jail cell, making clear that this type of …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-riverside-village-clerk-pleads-guilty-50000-theftDiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… Steven G. James announced today that the former treasurer of the Durhamville Fire Department, Kimberly Simchik was … be a warning to anyone tempted to abuse their position of trust for their own financial gain. We will find you and … James said, “Public service requires the highest level of integrity, and any breach of that trust undermines …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kDiNapoli: Comcast Agrees To Disclose Political Spending
… to disclose political spending made with corporate funds. In December, as trustee of the New York State Common … public its political spending. The new agreement resulted in a withdrawal of the resolution. As of March 14, the Fund … 7,885,555 shares of Comcast valued at $383.7 million “In light of the recent Supreme Court decisions governing …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… The former treasurer for Pulteney Fire District No. 2 pleaded guilty today to stealing more than … DiNapoli’s examination and partnership with Steuben County District Attorney Brooks Baker and the Steuben County … extra salary checks and made personal purchases using district funds. “Too many fire districts fall prey to those …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… Throop Supervisor, William Tarby, paid full restitution as part of his sentencing after pleading guilty to stealing … grand larceny and official misconduct in January, and as part of his plea agreement, cannot seek public office again. … Throop Supervisor William Tarby paid full restitution as part of his sentencing after pleading guilty to stealing …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000DiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… New York State Comptroller Thomas P. DiNapoli, Chenango … County District Attorney Michael Ferrarese, and the New York State Police today announced the plea and sentence … the Chenango County District Attorney’s Office, and the New York State Police. As part of the plea agreement she paid …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnIT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program. The audit covered the period from January … EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsDiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… the New York State Comptroller’s Office for their work on this case and their partnership with our office. Together, … of Russell began after the Comptroller’s Office received a phone call from someone purporting to be Lorraine Stenclik, … her July 2022 pension payment. The call came from a phone number that was registered to Russell. There were 33 monthly …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsCity of Newburgh – Budget Review (B21-6-13)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … potentially face shortfalls based on revenue estimates for parking violation fines, sanitation user fees, sewer … at the end of 2021. The City faces potential increased salary and wage costs when these agreements are settled. The …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13