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DiNapoli: Former Pennellville Fire Chief Pleads Guilty
… pleaded guilty Wednesday to petit larceny for stealing VFA gas for his private process-serving business, State Comptroller Thomas P. DiNapoli said. “Stealing gas for yourself is a crime, no matter the amount,” DiNapoli … without permission. His charges were limited to the $2,950 gas theft. The criminal disposition was reached after Royal …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than $300,000 from the … A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than $300000 from the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000DiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… today announced that his office has over $14.5 billion in unclaimed funds and urged New Yorkers to see if any of it … record for the third consecutive year for the most unclaimed funds returned in one year totaling $452 million. … our website." There are currently more than 35 million unclaimed funds accounts, some dating back to the 1940s. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents … residents have claimed their funds, but $88 million in unclaimed funds, tied to persons with Buffalo addresses, … Hall on March 16 announcing that there was $88,208,650 in unclaimed funds owed to the residents of Buffalo. People were …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… joint investigation by the Office of the State Comptroller and the St. Lawrence County Sheriff’s Department found she … Dillon, 36, of Norwood, paid full restitution of $10,044 and was sentenced to pay an additional $1,000 fine for her … joint investigation by the Office of the State Comptroller and the St Lawrence County Sheriffs Department found she …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… movie channel subscription, plane tickets and at a spa and nail salon. She also used the Fire Department’s debit card to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000DiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… A Syracuse man pleaded guilty yesterday to stealing nearly $22,000 in pension payments sent to his deceased mother, State … The defendant, Michael Glinski, 45, was arrested in January 2025 following an investigation by DiNapoli’s … A Syracuse man pleaded guilty yesterday to stealing nearly $22000 in …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherOpinion 94-21
… class of, purchase orders. You ask whether there is any statutory requirement that two signatures be obtained … purchase orders in excess of $5,000 in towns. There is no State statute which expressly authorizes the … at more frequent intervals". The purpose of section 110 is to prevent town officials from incurring obligations in …
https://www.osc.ny.gov/legal-opinions/opinion-94-21DiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… States Attorney for the Northern District of Georgia Ryan K. Buchanan and Inspector General for the Social … States Attorney for the Northern District of Georgia Ryan K Buchanan and Inspector General for the Social Security …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… processing is handled by the separate PayServ system but the payroll expenditures are passed on to the SFS through an automatic interface. Reports and data … evaluate the State's financial operations. The SFS does not generate budget preparation data for bill drafting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsVI.5 Project Budgets – VI. Budgets
… in the Commitment Control module and should refer to SFS Coach for additional guidance: Topic: Commitment Control, … in the Project Costing module and should refer to SFS Coach Job Aid JAA-GCC101-009 ‘Create and Finalize Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… oversight of city operations because officials failed to file annual financial reports, provide interim financial … they did not have financial information available to develop multiyear financial or capital plans, according to an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… arrested Thursday for allegedly falsifying records to hide her failure to deposit more than $800 in cash payments to the town that she collected as Clerk. Her actions allegedly took place from April 2017 to August … with honesty and integrity. Instead, she took advantage of her position to manipulate the town's records to cover for …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsDiNapoli: Fomer Rosendale Court Clerk Pocketed Cash
… The former clerk of the town of Rosendale justice court was able to make off with nearly $6,000 in cash from bail collections … oversight by the two town justices. As a result, she was able to cover up the theft of approximately $5,620. She later … The former clerk of the town of Rosendale justice court was able to make off with nearly $6000 in cash from bail …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-fomer-rosendale-court-clerk-pocketed-cashExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 … Examples from GASB Statement 34 Sample City Statement of Net Assets Proprietary …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Access Controls and Vulnerability Management
… Objective To determine whether Hudson River Valley Greenway’s (HRVG) access controls and vulnerability … historic, cultural and recreational resources of the Hudson River Valley while continuing to emphasize economic … To determine whether Hudson River Valley Greenways HRVG access controls and …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… payments on behalf of recipients with Department of Health-authorized overlapping Medicaid and Essential Plan … New York’s Medicaid program, which provides health care services to individuals who are economically … New York’s Essential Plan, which provides health insurance to lower-income individuals who, generally, don’t …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andSaratoga County – Financial Condition (2013M-235)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … to May 31, 2013. Background Saratoga County covers an area of approximately 840 square miles and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Village of Keeseville – Financial Condition (2013M-192)
… are approximately $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at … the general, sewer, and water funds had a combined total deficit fund balance of $4,623 and a combined cash … only had a combined cash balance of $6,451 because the community development fund made an interfund advance of …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Oxford – Justice Court Operations (2013M-219)
… was to review the Justice Court’s financial operations for the period June 1, 2011 through April 30, 2013. … located in the Town of Oxford in Chenango County and has a population of approximately 1,450. The Village is governed … or that it is being pursued for payment. Reconcile the manual system for pursuing unpaid tickets to their software …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219