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Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… the Southern District of New York and Philip R. Bartlett, Inspector-in-Charge of the New York Office of the U.S. Postal … fees he would not lawfully be entitled to receive," said Inspector-in-Charge Peter R. Rendina. "Postal Inspectors and … million dollars. PARISI was interviewed by a Postal Inspector in or about November 2017. He falsely told the …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… maintained complete and accurate inventory records to safeguard unused information technology (IT) assets. Key … did not maintain complete and accurate inventory records to safeguard unused IT assets. Officials did not maintain IT asset inventory records and, as a result, were unable to conduct necessary physical inventories. Officials stored …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… number; the name of the individual to whom the device is assigned, if applicable; the physical location of the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentDiNapoli: City of Troy's Finances in Precarious Position
… because of poor budgeting, the overuse of rainy day funds to finance day-to-day operations and insufficient funding for capital costs, … because of poor budgeting the overuse of rainy day funds to finance daytoday operations and insufficient …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… between two or more parties to provide an intangible service such as banking services, repairs and maintenance, … or network or internet security; third party warranty service; quality assurance services; system usability … Integration Systems integration design; system analysis service; system installation service. 51088 Non-Classified IT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOpinion 98-12
… -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school district moneys to temporarily finance operations of … FUNDS -- Accounting (commingling of city and dependent school district moneys) -- Inter-fund Advance (use of city …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 2008-3
… act of the State Legislature, the fire district may "return" monies in the reserve fund to taxpayers by making … special act of the State Legislature the fire district may return monies in the reserve fund to taxpayers …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State Department of Taxation and Finance (DTF). As State tax returns are received and processed by DTF, the taxpayer … Reporting Tree (RPT_SW_ACCOUNT) in SFS: Click here to download the table below as a Microsoft Excel file . Tax … and fees collected via DTF’s CARTS system. Personal Income Tax 30101 Personal Income Tax Tax imposed on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… other than personal service costs, as follows: $81,370 in real estate taxes. According to a lease agreement, Wagner was only responsible for the payment of real estate taxes above the base year amount; $39,709 in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsOpinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … Whether approval of the State Comptroller is required prior to the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1State Comptroller DiNapoli Releases Municipal Audits
… town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by … staff services agreements with Naturally Lewis Inc., a not-for-profit corporation, to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the board …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsAccounting and Reporting Manual for School Districts
Accounting and Reporting Manual for School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-reporting-manual-for-school-districts.pdfExxon's Investors Call for Meaningful Climate Risk Plan
… above pre-industrial levels, creates a scenario of carbon emission restrictions and lower demand for fossil fuels. The …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… than the city’s private sector as a whole (73%), according to a report released today by State Comptroller Thomas P. … DiNapoli said. “Transportation and warehousing is crucial to keep New York City’s economy moving. As goods continue to be moved throughout the city at record-high volumes and …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… million in SFY 2021-22. EPF appropriations reached a high-water mark of $400 million in the Enacted Budget for SFY … a broad array of environmental programs, such as State and municipal open space conservation; municipal and agricultural … toxins that can make it unsuitable for use as a surface drinking water supply. Of the affected water bodies: 55.2 …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureState Contract and Payment Actions in September
… incarcerated individuals with tablet-based technology services. $1.3 million with Maxim Healthcare Staffing … trucks. Office of General Services (OGS) – Design & Construction $15.6 million with Gross Electric Inc. to … in Cattaraugus County. $1.5 with Scott Lawn Yard Inc. for lighthouse shoreline protection at the Golden Hill State Park …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… investment managers who want to do business with the state pension fund,”said DiNapoli. “The recent $1.2 billion in … investment platform. The Fund is one of a few public pension funds in the country to establish an emerging manager … in the United States with more than one million members, retirees and beneficiaries from more than 3,000 state and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programOpinion 90-37
… sound discretion of the governing board, but should be the one which the board believes will yield the best price or …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the … of Education. The District operates one school which has about 645 students and 190 employees. The District’s general … not include provisions for the use of reserves, including how and when disbursements should be made or optimal or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191