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XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… References IRS Topic 511 IRC Section 162 IRS Publication 15 IRS Publication 463 2 NYCRR 8.2 IRS Revenue Ruling 99-7 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationOpinion 91-21
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (administrator … percentages, emoluments or other compensation received by any such officer by virtue of his office from whatever …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… made to her deceased father. “This case should serve as a warning to those who would try to defraud our state’s … Police Acting Superintendent Steven A. Nigrelli said, “I commend the diligent work of our State Police members, … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksOpinion 97-4
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see, e.g., 1995 …
https://www.osc.ny.gov/legal-opinions/opinion-97-4DiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… in court fines, fees and surcharges. “The defendant went to great lengths in her attempt to cover up her alleged theft … and the NYSP for their hard work and cooperation. This is a clear example of agencies from State and Local … Arraignment Procedure before Judge Marsha Williams. She is due back in court on March 22nd. The charges filed in this …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… the defendant are merely allegations, and the defendant is presumed innocent unless and until proven guilty in court. …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… made purchases, paid bills, wrote checks, and made ATM cash withdrawals for personal purposes with no oversight. As … father-in-law, and their related businesses, and made ATM cash withdrawals of Company funds. Additionally, the Fire … personal vehicle. These personal purchases, payments, and cash withdrawals totaled $113,098. We identified another …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Examples – Article 14 Benefits
… Learn more about escalation. When you turn 62, the benefit is further reduced by 50 percent of your primary Social …
https://www.osc.ny.gov/retirement/publications/1644/examplesGeddes Town Clerk Charged in $30K Swindle
… and official misconduct. She was arraigned Wednesday. She is currently on paid administrative leave. Since taking …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindleDiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… York State Police today announced that Jennifer Colucci, a former tax collector for the town of Beekman, was sentenced … investigate any case that involves public corruption, and I want to commend our State Police members, the Comptroller’s … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000DiNapoli: Former Morley Fire Company Treasurer Pleads Guilty to Stealing Over $16,000
… for the fire company from 2016 to 2019, made unauthorized cash withdrawals, failed to deposit fire company funds, made … company’s finances, made more than $16,000 in personal cash deposits soon after similar cash amounts were paid to the Morley Volunteer Fire Co. Bank …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-former-morley-fire-company-treasurer-pleads-guilty-stealing-over-16000DiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… Jennifer Colucci, 41, of Hopewell Junction, pleaded guilty to stealing more than $86,000 in tax funds collected for the … to anyone contemplating a betrayal of the public’s trust: you will be held accountable for your actions. I thank … the Government in the 3 rd Degree and was ordered to pay $86,389.62 in restitution in Dutchess County Court before …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. City of Binghamton – Joint Sewage … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management … from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of Clayton - Justice Court Time and Attendance (2017M-286)
… action. Appendix B includes our comment on an issue raised in the Town’s response. … Town of Clayton Justice Court Time …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Masonville Fire District – Financial Activities (2020M-165)
… whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight … whether the Masonville Fire Districts District Board of Fire Commissioners Board provided adequate oversight over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… Division of Investigations and the Attorney General. This case is the latest joint investigation under the Operation … Section is led by Chief Auditor Edward J. Keegan. This case is being prosecuted by Assistant Attorney General Philip …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysComptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… Bureau. The Public Integrity Bureau is led by Bureau Chief Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. The Division of Criminal Justice is … with assistance from Investigator Dennis Churns and Deputy Chief Investigator Antoine J. Karam and Legal Analyst Sara …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… calculate their service time for retirement benefits. An investigation of Gabriel’s Records of Activity conducted by … example, in 2018 and 2019, she had a full-time job with a private healthcare company, while claiming to also have … Comptroller’s Office and New York State Police for their investigation and the arrest of the defendant. “I thank …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethel