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State Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… Rose, 40, of Mount Vernon, appeared in Mount Vernon City Court on Thursday. The case is being prosecuted by the Westchester County District … is presumed innocent unless and until proven guilty in court. … New York State Comptroller Thomas P DiNapoli and …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsComptroller DiNapoli Releases Municipal Audits
… , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , … prepared and submitted for department officials’ review. Child Protective Services (2013-MS-5) None of the eight …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Government-Wide Financial Data – 2022 Financial Condition Report
… includes most of the State’s core services as well as general administrative support. Business-type activities: … data, please see the Statistical Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes in Net …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataTaxes – 2023 Financial Condition Report
… State Tax Collections Declined in SFY 2022-23 from $121.1 Billion … 7.8 percent, primarily reflecting the one-time homeowner’s property tax relief credit, and enhanced earned income and … Obscuring Collections Trends The PTET provides a way for certain taxpayers to avoid the $10,000 limit on federal …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesComptroller DiNapoli Releases Municipal Audits
… (Cayuga County) The treasurer receives all department funds, prepares and makes all deposits, pays department bills … did not always obtain approval prior to transferring funds in the department’s bank accounts as required. Town of … budgeting practices and the level of unexpended surplus funds, resulting in a significant amount of unexpended …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsGovernment-Wide Financial Data – 2021 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Agencies Bulletin No. 1956
… of the processing of the taxable fringe benefit CLEFR for 2021. Affected Employees Employees who participated in … used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax … Licensure, and Exam Fee Reimbursement is considered a taxable fringe benefit. As such, it is supplemental taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021State Comptroller DiNapoli Releases Municipal Audits
… a $15 million interest-free loan and securing grants to fund 27 percent of project costs. In addition, city officials withheld payments to contractors to recover some of the $3.1 million in additional costs that were due to project delays. Incorporated Village of Garden City – …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1864
… is to inform agencies of the taxable fringe benefit CLEFR for 2020 processing. Affected Employees Employees who … used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax … Licensure and Exam Fee Reimbursement is considered a taxable fringe benefit. As such, it is supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of the East Moriches Central School District , Orchard Park Central School District , Oysterponds Union Free School …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … occurred, causing the court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims $1,701 and defendants $439. Town …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsWest Valley Central School District - Financial Management (2018M-7)
… indicated they planned to initiate corrective action. … West Valley Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Northeast Central School District - Payroll (2018M-140)
… Board-approved contracts. Noteworthy Achievements Except for a few minor discrepancies, which we discussed with … CBAs and Board-approved contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) … to review payroll records for all employees paid during the audit period. District officials established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Hornell City School District - Financial Management (2019M-38)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … is an independent public benefit corporation created to promote, develop and assist industrial, manufacturing, … businesses accountable for delivering promised benefits to the community in exchange for tax abatements. Officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … from approximately $564,000 at the end of 2011-12 to less than $156,000 at the end of 2013-14 due to operating deficits primarily caused by underestimated …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream … approved, monitored and paid, and no procedures were taken to ensure the lowest possible cost was paid for 18 of 28 … Recommendations Create policies and procedures relating to monitoring projects, even if some oversight has been …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Board failed to adopt comprehensive written guidance on credit card usage combined with the Department officials’ failure to review and approve the monthly credit card bills, left the Department’s funds subject to … written policies and procedures for cash management, credit cards and ethics. Routinely monitor and review the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… a SCIDA Board member was the spouse of one of the two partners in the potential project. Projects are monitored and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programOrdinary Death Benefit – Special 20- and 25-Year Plans
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility … requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a … Eligibility An ordinary death benefit may be payable to your designated beneficiary if you are a Tier 2, 3, 5 or 6 …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefit