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DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… United States Attorney for the Southern District of New York, Geoffrey S. Berman and Philip R. Bartlett, … than $1 million of the estate's money on home renovations, college tuition, and other personal expenses. Bayard now … account. Bayard spent the money on home renovations, college tuition, and other personal expenses and transferred …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… announced that Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling approximately … today’s sentence. "Mr. Bayard abused the trust placed in him and pocketed $1.4 million from an estate he was …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementAccounting 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.pdfTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded … State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The Supervisor does not …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Chautauqua County , Town of Chester , Hadley-Luzerne Joint Youth … or state law. Town of Chester – Property Tax Exemptions (Orange County) The town assessor did not properly grant and … properly billed, collected, deposited and recorded in the accounting records. The town comptroller accounted for water …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Barker Central School District , Cheektowaga … spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2DiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… 69%, of the value of goods imported to New York state. In 2023, Europe provided the largest share of goods by value to … New York state imported $157.2 billion in goods in 2023, according to the International Trade Administration … over $103 billion in goods from foreign countries in 2023. The largest source of imports into the metropolitan …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Keene – Records and Reports (Essex County) The supervisor … were not reported in the annual financial report. Of the 20 journal entries reviewed, six were not properly … whether salary and wage increases from one paycheck date to the next paycheck date for 76 employees totaling …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate audits. As a result, $1.1 million in purchases (half of the procurements reviewed) were made …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… investment returns. The long-term expected rate of return, or benchmark, is 7.5 percent, which is the rate that allows …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Guy Parisi, a Westchester attorney, flouted his fiduciary duty to the estate for which he was administrator. He … of the estate. As an administrator, Parisi had a fiduciary duty to the estate and to the decedent’s son, the sole …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtHenrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report … Background The District provides fire protection services for the Town of Henrietta in Monroe County. The District … square miles. The elected five-member Board is responsible for the general management and control of financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fFocus on Facts
… Dashboards & Trackers Local Sales Tax Sharing in New York State Asylum Seeker Spending Report New York City … Insecurity (June 2024) The Concerning Growth of Hate Crime in New York State (August 2024) Oversight of Juvenile … 2024) Visit the reports page to view all reports. … A list of reports for Focus on Fact sheets …
https://www.osc.ny.gov/focus-onOtselic Valley Central School District – Procurement (2022M-58)
… totaling $35,038, officials did not seek competition for a transportation efficiency study ($32,500), purchases of … and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 … and did not help ensure officials sought competition for goods and services. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Town of Hamburg - Fuel Operations (2019M-75)
… or tracked. No inventory records are maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75State Comptroller DiNapoli Releases Municipal and School Audits
… million and the planned budget gaps were not realized and it reported a surplus fund balance that exceeded the … maintain complete and accurate information technology (IT) inventory records and develop an IT contingency plan. As a result, BOCES officials cannot …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli: New York City Job Growth Continues to Set Records
… War II. The 907,600 jobs added since 2009 is twice as many as during the 1992-2000 expansion, the previous … driven by an increase in jobs that serve the elderly and people with disabilities. Business services (which includes … to: https://osc.state.ny.us/osdc/rpt11-2020.pdf Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsGarden City Union Free School District – IT Asset Management (2023M-161)
… and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161General Brown Central School District - Building Renovation Project (2019M-21)
… District officials established the necessary records to account for and monitor the building renovation project. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mNYS Common Retirement Fund Announces Third Quarter Results
… York State Common Retirement Fund's (Fund) estimated rate of return for the third quarter ending Dec. 31, 2013 was 5.14 … developed international equities markets," DiNapoli said. "Our investment strategy is geared toward consistently … on emerging opportunities.” The Fund has 37.6 percent of its assets invested in publicly traded domestic equities …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-results