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DiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… My thanks to the New York State Police and Sullivan County DA Meagan Galligan for helping bring Gabriel to justice.” New …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… to the Westchester County District Attorney’s office for partnering with my office and continuing to pursue … “Any theft of public funds represents a fundamental breach of public trust,” D.A. Cacace said. “That breach is … by emailing a complaint to [email protected] or by mailing a complaint to: Office of the State Comptroller, …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesOpinion 88-36
… on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability Insurance (authority of county to purchase on … sheriff is subject to the rule of strict or absolute liability for the loss of public funds. Hence, liability …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with grand … staff continues to uncover these types of cases, but the public can be sure that we will work diligently to expose …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… City entered into an intermunicipal agreement to establish a joint sewage activity whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of Vestal in … Board comprising six members, three appointed by the City’s Mayor and three appointed by the Village Mayor. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mTaxable Travel
… throughout the New York metropolitan area. The objective of our examination was to determine whether (i) the expenses … vehicle pick-up location) to his work area, as these are commuting costs and, thus, personal expenses. Key Findings … vehicles. Ensure employees reimburse the State for the cost of any charges incurred when using a rental vehicle for …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million deficit this year. The agency is depending on the state for new revenue to offset ridership loss and balance its budget through 2026, … current financial situation; however, the authority must do its part to ensure any funds provided are maximized to …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… period July 1, 2014 through March 16, 2016. Background The Erie 2-Chautauqua-Cattaraugus Board of Cooperative … not seek competition for eight professional services and insurance totaling approximately $419,000. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and information system developed … the flow of funds to state agencies. Once an ASAP account is established, the federal agency can enter authorizations … paid to the State the next business day via the Automated Clearing House (ACH) system. Federal and state agencies can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… because the Council adopted budgets that were not based on prior year’s actual results of operations. The City’s debt … Require the Mayor to prepare a realistic budget based on prior year’s actual results for the Council to approve and …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Whitney Point Central School District – Information Technology (2023M-179)
… not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s network. When nonstudent network user accounts … managed and an IT contingency plan is not adopted, the District has an increased risk that it could suffer a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179XII.6.I Paying a Non-State Employee – XII. Expenditures
… are properly taxed. The Internal Revenue Service’s (IRS) Federal-State Reference Guide provides state government … When requesting the reimbursement of travel expenses the vendor/non-employee should complete the AC 3257-S Claim for … of $75 per night, or may use the receipted (Method 2) reimbursement rates described in Chapter XIII, Section 7 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeComptroller DiNapoli Releases School Audits
… , Sewanhaka Central High School District and the Thousand Islands Central School District . State Comptroller DiNapoli … the finance clerks or athletic office secretary. Thousand Islands Central School District – Purchasing (Jefferson …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-733
… is needed, ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies … Deductions All general deductions for employees with payroll status of Terminated, Retired, or Deceased will be … Yonkers non-residents). Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesState Comptroller DiNapoli Releases Audits
… Security and Emergency Services – Oversight of Water Supply Emergency Plans (Follow-Up) (2024-F-32) The State … Public Health Law requires community water systems that supply drinking water to more than 3,300 people to prepare … Health Insurance Program – UnitedHealthcare Insurance Company of New York: Overpayments for Physician-Administered …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… led by Asian, Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a … and languages is needed.” In 2023, New York City was home to 1.43 million people 65 and older, up 53% since 2000, … centers, naturally occurring retirement communities and home-delivered meals. From CFY 2020 to CFY 2024, federal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsOpinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … county and either a local chamber of commerce or an empire zone corporation, if he serves, in a "shared capacity," as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2000-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… which the exchange is to occur should be reported in the liability section of the balance sheet as unearned revenues. … not having sufficient withholdings to meet their tax liability. These taxes are classified in the same manner as … withholding payments will exceed a taxpayers’ final tax liability. This accrual is measured on the basis of payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues