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Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police … found in the village’s records. A subsequent investigation by DiNapoli’s office and law enforcement determined that … from February 2017 to May 2023. At random intervals he put money back into the village’s accounts totaling $19,302. …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsTravel Advisory No. 10
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: … no longer submitted through the Travel and Expenses module in the Statewide Financial System (SFS) and will instead be … reimbursements through the Travel and Expenses module in SFS. XIII.8.A Moving Expense Reimbursements Updated to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… New York state ranked fourth nationwide in credit card debt … average. In 2017, 8.3 percent of credit card debt in New York state was delinquent by 90 days or more, higher than …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtBecoming a Participating Employer – What Every Employer Should Know
… to offer workers retirement benefits related to years of service and final average earnings, as well as death and … including enrolling members and reporting their salary and service to us. Once an employer becomes a participant in … contribution to the system. The deficiency cost covers service credit that an employee may purchase, which would …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerRetirement System Membership – Special 20- and 25-Year Plans
… police officers and paid firefighters working for New York State or any municipal employer in the State, membership in … 9, 2010, through December 31, 2014: You are covered by the special plans in this booklet, if: Your employer has … between July 1, 2009, and January 8, 2010: You are covered by one of the special plans in this booklet, if: Your …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… State Comptroller Thomas P. DiNapoli and United States … he was entitled to. The case was originally prosecuted by the United States Attorney’s Office in the Southern … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… today for allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli … Brown and New York State Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of Mayfield, was charged with two counts of grand larceny in the third degree, class D felonies, and released on her …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftAccidental Disability – Article 14 Benefits
… caused by your own willful negligence. There is no minimum service requirement for an accidental disability retirement … application should be filed while you are still in active service. Active service is defined as: Service while on your employer’s payroll; or When you are on an authorized medical leave of …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … fund balance and have allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years … million. District officials have allowed reserve balances to accumulate to excessive levels and have consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Housing Authority Administrative Expenditures (2016-MS-2)
… report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of … , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to determine whether housing … controlling and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2DiNapoli Honors Community Leaders During Italian Heritage Celebration
… for Italian-Americans to expand their knowledge of Italian history. Anthony L. Capicotto , past venerable, Antonio … in honor of Italian Heritage Month on Oct 23 in Tuckahoe NY …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationAndover Central School District - Financial Management (2018M-145)
… and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually … budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from 2014-15 through … fund balance was within the statutory limit each year. When these funds are added back to the general fund, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Overview – Regional State Park Police Plan
… Your pension is based on your years of credited service and your final … average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … when your earnings were highest. For Tier 6 members, it is the average of your highest 60 consecutive months of …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – En-Con Police Officers Plan
… Your pension is based on your years of credited service and your final average …
https://www.osc.ny.gov/retirement/publications/1822/overviewMore About This Retirement Plan – State Police Plan
… retirement plan summary describes the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement … New York State Legislature. This publication applies only to members who joined the New York State and Local Police and … for more information. This publication has made reference to “Sections” and “Articles” that refer to the RSSL as …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. Total …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationVillage of Sidney – Financial Activities (2023M-14)
… complete report – pdf] Audit Objective Determine whether the Village of Sidney (Village) Board of Trustees (Board) and … monitored selected financial activities. Key Findings The Board and Clerk-Treasurer did not properly monitor … were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Afton Central School District – Fund Balance Management (2023M-18)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board … costs for the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18East Hampton Housing Authority – Board Oversight (2017M-33)
… among employees or, when that is not practical, increase managerial oversight. Discontinue the practice of keeping on …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we … $1.1 million. The current Chief Water Operator accounted for the majority of the non-weekend overtime hours and 63 …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6