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DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit and … said. “I thank District Attorney Mary Rain and the New York State Police for their work on this case.” “By working with the town of Potsdam’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls … The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … diversified portfolio is well-positioned to handle any market fluctuations. Our pensioners, members and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterState Agencies Bulletin No. 331
… each agency and list one employee to each page. Page numbers are continuously numbered throughout the report; each … Frequency OSC will create these reports on Friday each week. They will reflect all orders entered into the system … Questions regarding this bulletin may be directed to the Payroll Garnishment mailbox. … To create a more efficient and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… manufacturers. The Department of Health (DOH) administers New York’s Medicaid program. Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former Clerk-Treasurer was able to … was required to forfeit her monthly public pension. This sentence represents the first time a public official in …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Roosevelt Fire District – Length of Service Award Program (2025M-40)
Determine whether the Roosevelt Fire District District Board of Fire Commissioners Board properly monitored the Districts length of service award program LOSAP
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Medicaid Program Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage Report 2022S35
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planXIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… these transactions through the Travel and Expenses module in the Statewide Financial System (SFS). For more information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsDiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker
… New York City Council. Melissa will be a forceful advocate for all New York City residents. I look forward to working … and all of the newly inaugurated city council members in the coming years. … I send my congratulations to Melissa …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speakerCancellation Confirmation
… reservation, please contact the hotel directly to cancel. For questions, contact [email protected] . … test …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationFind Accounting Policies and Operational Guidance
… Reporting Internal Controls Lapsing Resources M/WBE State Audit Review Session New York State Fund Classification Manual Originating Agency Codes …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceOpinion 97-21
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual … Section 263 of the Education Law provides the following: Every library or museum, other than a school library, which … 20, 1997 Patricia L. McCarthy Deputy Comptroller 1 We note that where a library has not appointed a separate …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 90-16
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … (member as consultant to health department) -- Contracts for (consulting services by member of board of health) … and employees (see General Municipal Law, §800[4],[5]). For purposes of Article 18, a "municipal officer or employee" …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Vendor File Advisory No. 9
… has identified vendor classifications, a designation for the type of business the State does with each vendor. …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateSecurity Longevity/Anniversary Date Calculator
… longevity/anniversary date when an employee returns to the payroll from being on leave. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional … longevityanniversary date when an employee returns to the payroll from being on leave …
https://www.osc.ny.gov/state-agencies/payroll/security-longevity-calculatorAdditional Resources – Information Technology Governance
… Center for Internet Security https://www.cisecurity.org/ National …
https://www.osc.ny.gov/local-government/publications/it-governance/additional-resourcesIRS Pension Limitation – State Police Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of earnings that … amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationIRS Pension Limitation – Special 20- and 25-Year Plans
… benefits. It affects members who first join on or after April 1, 1996, and excludes earnings over $345,000 from April 1, 2024 – March 31, 2025. The amount is set by federal law and is periodically …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationOverview – State Police Plan
… your survivors may receive if you die while working for a public employer. If you die before retiring, your …
https://www.osc.ny.gov/retirement/publications/1518/death-benefits/overview