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Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … Business Manager’s and Treasurer’s limited roles related to processing payroll did not provide sufficient oversight or … enough because she did not compare payroll journals to payroll source documents or the paychecks. Additionally, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… remote wagering locations, over the telephone and via the Internet. For the five-year period from 2009 through …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… four categories of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Comptroller DiNapoli Releases School Audits
… $728,341 were paid without sufficient documentation. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsOrdinary Death Benefit – Regional State Park Police Plan
… covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitPartial Lump Sum Payment – Regional State Park Police Plan
… For More Information For more information, including the taxability of a PLS payment, please refer to our publication, …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentOrdinary Death Benefit – En-Con Police Officers Plan
… covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitPartial Lump Sum Payment – En-Con Police Officers Plan
… (PLS), you must: Retire under a special 20- or 25-year plan; Retire on or after April 1, 2008; Have been eligible to … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentOrdinary Death Benefit – State University Police Plan
… Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two … earnings, multiplied by your years of service credit up to 36 years. Ordinary Death Benefit — Tiers 2, 3, 5 and 6 This benefit is equal to three times your salary raised to the next highest multiple of …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-death-benefitPartial Lump Sum Payment – State University Police Plan
… retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement benefit is finalized. … (PLS), you must: Retire under a special 20- or 25-year plan; Retire on or after April 1, 2008; Have been eligible to … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1823/partial-lump-sum-paymentOrdinary Death Benefit – Forest Rangers Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility … and your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-death-benefitPartial Lump Sum Payment – Forest Rangers Plan
… receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made … been eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and … benefit).* Choosing a Lump Sum Payment When you file for retirement, if you are eligible for PLS, we will send you …
https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-paymentThe Concerning Growth of Hate Crime in New York State
… gender, gender identity or expression, religion, age, disability, sexual orientation or another protected … by DCJS due to a New York City Police Department (NYPD) transition in data reporting systems. 4 For purposes of … report, New York City data for 2023 made available by the NYPD on the NYC OpenData portal are used. 5 Data on the rest …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateDiNapoli: Regional Land Banks Fighting Urban Blight
… State Comptroller DiNapoli today released a report on the progress regional land banks … State Comptroller DiNapoli today released a report on the progress regional land banks …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… A Syracuse man was arrested yesterday for allegedly stealing over $21,946 in state … A Syracuse man was arrested yesterday for allegedly stealing over $21946 in state pension …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherDiNapoli: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… allegedly stealing $147,455 in pension payments meant for her deceased mother, New York Comptroller Thomas P. DiNapoli, … pretenses. “Ms. Jones allegedly sought to profit off of her mother’s death and cheat the pension system,” DiNapoli … and Sheriff Rhyne for their partnership in holding her accountable.” "This is an excellent example of what can …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsDiNapoli Releases Bond Calendar for Second Quarter
… York City, and their major public authorities during the second quarter of 2014. The proposed new issuances total … scheduled for June. The anticipated new issuances in the second quarter compare to past planned new issuances of $3.93 … the first quarter of 2014, and $1.8 billion during the second quarter of 2013. The State Comptroller’s office chairs …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Fiscal Stress Scores for 17 Cities
… State Comptroller Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal … Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress scores have improved in several of these cities, but not … fiscally stressed. Local officials should use their scores to address areas of concern as they prepare their …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesComptroller DiNapoli Releases Municipal Audits
… The supervisor relied on a certified public accounting firm to maintain town accounting records without oversight, … in inaccurate records. In addition, the accounting firm erroneously commingled debt and grant proceeds for … to finance the general fund. The board passed a local law which allows the village to override the tax levy cap. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s staff and the … to Comptroller DiNapoli for entrusting the chairmanship to me,” Dubin said. “New York state’s pension fund remains one … Authority. He is a graduate of New York University Law School and a member of the New York and Florida bars, the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committee