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Opinion 88-53
… -- Retirement Benefits (exclusion of compensation for working vacations from calculation of final average … in the calculation of one year final average salary. You ask whether compensation paid to police officers or … 54 vacation days which were due him in his final year and received the cash value of that vacation time in his …
https://www.osc.ny.gov/legal-opinions/opinion-88-53DiNapoli: State Pension Fund Value $210.2 Billion
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) earned an …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Charter School of Inquiry Elmont Union Free School District Ithaca City School District North Shore Central School District Saugerties Central School District and the Wells Central School District
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… was indicted (and later convicted) on charges of making illegal payments to a labor union representative. Auditors …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsUnified Court System Bulletin No. UCS-152
… and January 6, 2010 Background In an effort to achieve cash savings in Fiscal Year 2009-10, the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-152-unified-court-system-separation-buyout-incentive-paymentDiNapoli: 26 School Districts in Fiscal Stress
… financial indicators that include year-end fund balance, cash position, short-term borrowing and patterns of operating …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… financial indicators including year-end fund balance, cash position, short-term cash-flow borrowing and patterns of operating deficits. …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… in jail followed by five years’ probation, and ordered to pay $58,000 in restitution and a $5,000 fine. Cesternino, 46, …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyState Comptroller DiNapoli Releases School Audits
… for the payroll account did not reflect the account's true cash balance. Sagaponack Common School District – Fund …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… board did not adopt written policies and procedures for cash receipts and disbursements or establish compensating …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Fiscal Stress Remains Low Among Villages
… financial indicators that include year-end fund balance, cash position, short-term borrowing and patterns of operating …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesState Comptroller DiNapoli and Brooklyn DA Gonzalez Announce Arrest in Check Theft Scheme
… P. DiNapoli, Brooklyn District Attorney Eric Gonzalez and the United States Postal Inspection Service today announced … criminal possession of a forged instrument and identity theft in the first degree. He was arraigned in Kings County … online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-and-brooklyn-da-gonzalez-announce-arrest-check-theft-schemeDiNapoli: 16 School Districts Designated in Fiscal Stress
… Fiscal Stress Monitoring System for the school year (SY) ending June 30, 2023, up from 14 districts in fiscal … provided a substantial increase in ongoing state aid in SY 2022-23 and committed to fully funding Foundation Aid for …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressDiNapoli: State Pension Fund Value $178.1 Billion
… markets during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the … expected rate of return is 7 percent. The Fund’s value reflects $10.9 billion in benefits paid out during the … years 2014-2015 and 2015-2016. A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionDiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… retirement system sought verification that Mary Walsh was still alive and subsequently received notarized verification, … Gibson used the joint account to pay for entertainment and food. Gibson also made electronic transfers and cash … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange Transactions (GASB Codification Section N50 – … referred to as eligibility requirements, must be satisfied for a transaction to occur. Voluntary nonexchange … The eligibility requirements must be fulfilled in order for a transaction (except for providing cash or other assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsState Comptroller DiNapoli Releases Municipal Audits
… bank account held an unaccounted for and unremitted cash balance of $262. City of Yonkers – Budget Review …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Select Financial Management Practices at the Office of Transportation and Parking Operations
… be sufficient to meet expectations. The IFR Manual states all IFR deficits are to be resolved within one year (with the … Eliminate deficits, as required. Comply with all laws, contractual agreements, and Stony Brook policies to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… Housing Authority. Under the pension option he chose, his wife was to continue receiving payments after his death. …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… in tax, water and sewer payments that were made in cash between 2012 and 2020. Andrews concealed the thefts with …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-funds