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XVI.3.K Interim Reporting – XVI. Financial Reporting
… Policy References: National Council on Governmental Accounting (NCGA) Statement 1 GASB Codification Section 2900 … certain financial statements on an interim basis. Process and Document Preparation: Interim financial reporting relates … Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingDiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… using taxpayer money and school resources including labor, stamps, envelopes, and other supplies to send election … district paid for and were mailed using the district’s stamps. Karam served as UCSD superintendent from 2011 until …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli, U.S. Attorney for the Northern District of Georgia Ryan K. Buchanan, and Inspector General for the Social Security Administration Gail S. Ennis … were criminal, and this sentence now holds her responsible for repayment of $194,351 in Social Security funds,” Ennis …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… Schneiderman today announced the arrest and unsealing of a one-count indictment charging Graycelia Cizik, 64, a … from every individual who is counting on their pension for a secure retirement, and that is why our office will … of rules for everyone, and we will hold people accountable when they rip off honest New Yorkers.” “Graycelia Cizik …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… State Comptroller Thomas P. DiNapoli, Madison County District Attorney William Gabor, and New York … police," DiNapoli said. “With this conviction, I thank Madison County District Attorney William Gabor and the New … before Judge Patrick J. O’Sullivan in Madison County Court. He is scheduled for sentencing on Dec. 2. The arrest …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… 1, 2014 through December 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides … and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System (NYBEAS). …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleMiddletown Employee Charged With Theft
… Section 111(2)(b), defrauding the New York State pension fund, grand larceny in the third degree, and grand larceny in …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftOpinion 91-17
… Bidding (purchases by other than municipal hospitals from group program under the Public Health Law) GENERAL … RULE LAW, §10(1)(i): A county may make purchases, pursuant to the exception to competitive bidding in General Municipal Law, §103(8), …
https://www.osc.ny.gov/legal-opinions/opinion-91-17State Agencies Bulletin No. 964
… Compensation Unit processed a NY State Insurance Fund form C8EMP. Employees were also mailed a corrected form W-2 (W-2C) to inform them of changes in their reported … the length of time it takes the IRS to process the refunds or the order in which they are processed. The OSC Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/964-procedure-change-prior-year-ssmed-tax-refundsAbout Filing the Resolution – Reporting Elected and Appointed Officials
… information, you should notify us using our help desk form (select “Reporting Elected and Appointed Officials” from … us for help correcting their job code. Use our help desk form and select “Reporting Elected and Appointed Officials” …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… U.S. Attorney Trini E. Ross announced today that that Joseph Geer, … U.S. Attorney Nicholas M. Testani, who is handling the case, stated that in 2022, the Avon Central School … Geer violated his oath to protect his community,” said Matthew Miraglia, Special Agent-in-Charge of the FBI’s …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsDetermination of Residency for Tuition Purposes (Follow-Up)
… as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for … is the largest comprehensive system of public education in the nation, comprising 64 institutions (four of which are … State support totaling $4.3 billion and over $1.7 billion in tuition and fees. SUNY’s Policy 7810: Residency, …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… oversight of the homeless shelters. In July 2011, DHS contracted with CAMBA, a City-based not-for-profit … that were not supported by Magnolia staff sign-in/sign-out logs, were overallocated to the Magnolia contracts, or were not related to the Magnolia program. $1,835,545 in contracted services costs and other expenses that were …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueLoans: Applying and Repaying
… The Internal Revenue Service (IRS) may consider all or part of a NYSLRS loan taxable as a “deemed … a qualified plan.” In other words, you may have to claim all or part of your loan as taxable income when you file your … , or contact your tax advisor for additional information. All non-resident aliens must also complete a W-8BEN form . If …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingOpinion 2000-4
… Termination Pay (installment payments of) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (installment payment of termination pay) -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… audit reviewed records in ten municipalities: Herkimer and Madison counties, the cities of Auburn, Elmira, Troy and … towns of Hamburg, Irondequoit and Newburgh; as well as the village of Johnson City. “When seized property is missing, it … Six law enforcement agencies (Hamburg, Johnson City, Madison County, Newburgh, Troy and Watertown) had vehicles …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyDo Not Call Enforcement Efforts
… in each of the two subsequent years, and just one case was referred to counsel in 2017. The decreases could be, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsNew York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… toward employees and pressured employees to perform sex acts, allegations detailed in a January 26, 2018 Wall …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceApplying for Benefits – Special 20- and 25-Year Plans
… To apply for all Retirement System benefits, you must file the appropriate … your name, NYSLRS ID and phone number on your document. Disability Retirement Benefits Specific filing information and deadlines are provided on each of the disability benefit description pages in this plan …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsBorrowing Against Your Contributions – Article 14 Benefits
… balance when you retire will permanently reduce your pension. You cannot pay off your loan once you retire. The amount of your pension reduction will be based on your age, the loan balance at …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributions