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DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District No. 2 … County Sheriff’s Office for working with us to bring Ms. Stone to justice.” Stone, 45, of Hammondsport, was sentenced by Steuben County … Lisa Stone was sentenced to five years probation and ordered to …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. For the three-month period … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2734 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… Comptroller Thomas P. DiNapoli announced today his office stopped $25 million in questionable or fraudulent personal … own tax return audit. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed … inflated dependents or understated income. Auditors also stopped over $3.5 million in refunds that were linked to …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsDiNapoli Announces Robin Lois to Oversee Local Government Division
… and small business operations. She is a graduate of Mount Saint Mary College. She started on Jan. 4. Her annual salary …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger … A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… that would change public transit as we know it. It’s too late for federal help to assist the MTA this year, forcing it …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itLump Sum Payments – Enhanced Reporting
… automobile) Noncompensatory overtime** Overtime** Personal leave Pre-shift briefing Production bonus Retirement bonus/termination pay Unused, unpaid sick leave Vacation*** Workers’ compensation * If an employee …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… grow over the third quarter,” DiNapoli said. “Drops in the stock market, inflation, slower job growth and broader economic … (8.9%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterIntroduction – Federal Funding and New York
… Employees in New York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionResources for Local Officials
… Local Government Management Accounting Releases: Advisories … (TMA) American Rescue Plan Act (ARPA) - Coronavirus Local Fiscal Recovery Funds Guidance: Guidance on Use of … Development Agency Information Legal Topics and Approvals Local Government Management Guides New Official Quick Start …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsCost-Saving Ideas: Establishing an Effective Fleet Management System
… new compact models, they had more options (such as power windows and locks) and a smoother ride than their newer …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemEffectiveness of the Information Technology Transformation (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followLehman College – Controls Over Bank Accounts (Follow-Up)
… and/or State and City policies and procedures) and/or were unsupported. We also found that a non-tax levy account …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, The Mitchell-Lama Program: … units were assigned to eligible persons in compliance with properly established lists. We found that applicants who were next in line for units in a specific development were not always …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followSelected Aspects of the Migrant Education Program (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Selected Aspects of the Migrant … To determine the extent of implementation of the three recommendations included in our initial audit report Selected Aspects of the Migrant …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit … report, John F. Kennedy Educational Campus: Management of General School Funds (Report 2009-N-11). Background Our … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followChild and Dependent Care Credit
… Purpose The objective of our examination was to identify potentially inappropriate Child and Dependent Care … subsidy data directly from OCFS and ACS. Use the data to identify taxpayers who claim inappropriate credits. … The objective of our examination was to identify potentially inappropriate Child and Dependent Care …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditControls Over Cash Advance Accounts
… advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., … for travel advances and infrequently issues checks for petty cash expenses. SED does not routinely resolve old … are detected. Key Recommendations Consolidate the petty cash and travel categories into the “other “category …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five elected members and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255