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Borrowing Against Your Contributions – Non-Contributory Plan with Guaranteed Benefits
… loan balance at retirement. The approximate reductions are for calendar year 2017. The amount of the reduction changes … that causes your loan to exceed the federal limits for nontaxable loans. Exceeding these limits could result in significant tax consequences for you. You do not make the required payments on your loan …
https://www.osc.ny.gov/retirement/publications/1513/borrowing-against-your-contributionsBorrowing Against Your Contributions – Basic Plan with Increased-Take-Home-Pay (ITHP)
… or disability). The loan application provides examples of how much your reduction would be. How Much You Can Borrow The minimum loan is $25. The maximum …
https://www.osc.ny.gov/retirement/publications/1511/borrowing-against-your-contributionsOpinion 2002-16
… prohibits towns and villages from giving or loaning money or property to or in aid of any individual, private …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Borrowing Against Your Contributions – Career Plan
… loan balance at retirement. The approximate reductions are for calendar year 2017. The amount of the reduction changes … that causes your loan to exceed the federal limits for nontaxable loans. Exceeding these limits could result in significant tax consequences for you. You do not make the required payments on your loan …
https://www.osc.ny.gov/retirement/publications/1642/borrowing-against-your-contributionsBorrowing Against Your Contributions – New Career Plan
… or disability). The loan application provides examples of how much your reduction would be. How Much You Can Borrow The minimum loan is $25. The maximum …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributionsOpinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… of the New York Field Division of the Federal Bureau of Investigation (“FBI”), and George Beach, … I thank United States Attorney Preet Bharara, the Federal Bureau of Investigation, the New York State Police, and the …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, … by keeping her deceased mother’s deposited pension checks and expended them for her personal use, including cellphone and utility bills, insurance and a car loan. The Mount Vernon …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… to freely utilize that credit card for kickbacks,” DA Singas said. “This plea sends a strong message that …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… The fire district’s full response and Comptroller findings are in the final audit, which can be viewed here: …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… his arrest last year. The State Comptroller thanks the New York State Department of Taxation and Finance, the United States Forest Service, and the New York State Department of State for their assistance in … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… thanks to the New York State Police and to Cortland County DA Perfetti for partnering with us to uncover his …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Efforts to Collect Delinquent Taxes
… that was provided by the Department through April 15, 2021. About the Program The Department’s mission is to … it filed at least one warrant in the prior 12 months. The March 2021 lists for individuals and businesses totaled almost $316 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… Establishing a separate position with the responsibility for auditing claims may increase the effectiveness of this … of a claims auditing official would be beneficial for your locality. Several sections of law (see Appendix A) … powers, the following guidance should be considered: As a best practice, the governing board may provide the claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Marie Pense … for services under these programs come from private pay and the New York City Department of Education (DOE). DOE … 2015, we identified $152,967 in reported costs that did not comply with the requirements in the RCM and recommend …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualEfforts to Collect Delinquent Taxes (Follow-Up)
… and owed at the time the warrant was filed. These amounts are about 29% and 40% higher than their respective totals as …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… Objective To determine the extent of implementation of the five … assistance, and towing. The Contractor is required to negotiate costs with the private repair shops in its …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report … real property when the consideration is $1 million or more and is often referred to as the “mansion tax,” which is … to pay the mansion tax, the seller is required to pay, and the tax then becomes the joint and several liability of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… ID and total amount to DTF-Treasury who will deposit the funds into the appropriate State bank account. Effective … the amount entered into SFS. For Electronic (ACH or wire) funds, agencies must submit a screenshot of the SFS Regular … for checks) or emailed (submitted for electronic funds) form AC 3312-S is acceptable as a substitute for the …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirements