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DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… still included in its annual expenses reported to SED; $10,508 for entertainment, food and gifts, including $4,495 in … Investigations related to these audits have resulted in 10 arrests and five criminal convictions and the recovery of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… bring to justice public servants who abuse public trust." NYSP Superintendent George P. Beach II said: "I want to …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… Earnings Following prudent yet effective investment strategies can improve cash inflow and even reduce costs. … moneys must be deposited and invested in accordance with New York State statutes. A number of federal laws also …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsState Comptroller DiNapoli Releases Municipal Audits
… authorized to pay certain claims in advance of audit, 10 of 18 claims totaling $163,725 were not authorized for …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… The Honorable Matthew J. Sypniewski sentenced Wormuth to 10 months of incarceration in the county jail with said term …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingOpinion 93-6
… provide fire protection services (see Village Law, article 10). As a rule, however, towns do not have the power to …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… she had stolen benefits from the city of Buffalo Firemen's Pension Fund that were intended for her late mother, who died … MacVittie tarnished her memory by stealing $291,070 in pension checks in her mother's name from the city of Buffalo's Firemen's Pension Fund," said State Comptroller Thomas P. DiNapoli. "I …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000State Agencies Bulletin No. 1303
… the recipient from personal data. Box 14 Recipient’s U.S. TIN (if applicable) This box is populated with the employee’s … a Person page or the Taxpayer Identification Number (TIN) as written on the Federal Tax Data page. If the employee has no SSN or TIN, this box will be blank. The SSN or TIN box will also be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1303-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 961
… Effective Date(s) January 1, 2010 Background On December 10, 2009, the Governor signed into law pension reform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/961-new-tier-5-benefit-structure-new-york-state-teachers-retirement-systemState Agencies Bulletin No. 1231
… Purpose To inform agencies of the content information for the 2012 Form 1042-S. Background According to the IRS … that are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or Exemption code. 2012 Form Content 2012 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1231-form-1042-s-foreign-persons-us-source-income-subject-withholdingSecurity Delivery Instructions
Steps to deliver securities to the New York State Comptrollers Office of Unclaimed Funds OUF
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsOpinion 92-50
… (preference to local bidder) GENERAL MUNICIPAL LAW, §103: A county may not adopt a post-1953 local law to provide a price preference to local … , whether a county could adopt a local law which provides for an award of a contract after competitive bidding to a …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 94-10
… subject of the agreement (1993 Opns St Comp No. 93-6, p 10). Since towns can only establish human rights commissions …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 92-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … a reserve fund pursuant to Education Law, §1709(8-c) may abolish that fund and transfer the unexpended balance to a … no analogous authority, however, for a school district to abolish a section 6-n reserve fund and transfer the …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 94-27
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the improvement (cf. Town Law, §§191, 192, 209-e). We do not believe the Legislature intended such a result. We …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Oversight of Transportation Services and Expenses
To determine if the Department of Corrections and Community Supervision has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesState Comptroller DiNapoli Releases Municipal Audits
… – Town Clerk (Rensselaer County) The clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner. As of Dec. … treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general fund receipts …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… at the onset of the COVID-19 pandemic rapidly depleted the New York State Unemployment Insurance (UI) Trust Fund, resulting in …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-government