Search
Opinion 91-40
… municipal officer or employee is entitled to compensation for time spent on ordered military duty for the greater of 30 calendar days or 22 working days. Thus, … military duty until the employee has been on such duty for 22 working days. Conversely, if the employee's first 30 …
https://www.osc.ny.gov/legal-opinions/opinion-91-40DiNapoli: State Agency Overtime Pay Hits $787 Million
… Overtime pay in 2018 at state agencies was at the highest level within … with 18.1 million hours worked. “New York state’s overtime pay has seen significant growth in the past decade,” DiNapoli … down 61 percent. Agencies that reduced total overtime pay over last five years include the Office of Children and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… Thomas P. DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York, … rising health care costs. Now, their alleged scams have been exposed, thanks to my partnership with U.S. … SPINA and JEFFREY SPINA, who are doctors of chiropractic - not medical doctors - were the true owners and operators of …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… 71, of Florida, with the crimes of Grand Larceny in the Second Degree, a class C felony, and Criminal Impersonation in the Second Degree, a class A misdemeanor, in Albany County Court. Schusteritsch is alleged to have …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionState Comptroller DiNapoli Report Details LIRR Delays in 2017
… state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017DiNapoli Audit Praises Waterville Central School District
… P. DiNapoli. “I commend school officials in Waterville for putting proper safeguards in place to protect their … background clearance, Waterville is setting an example for other districts.” State education law requires that all … the school with certification clearing the individual for employment. If a school fails to file the appropriate …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOpinion 88-39
… Practice Commentaries, McKinney's Consolidated Laws of New York, Book 29A, Part 2, Uniform Justice Court Act, §§102, …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 88-61
… to those taxpayers who wait until the last minute to pay their taxes to do so by registered or certified mail, …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Audit Faults Justice Center Records, Raises Questions on Accountability
… jobs that involve direct care of patients, according to an audit released by New York State Comptroller Thomas P. … problems," DiNapoli said. "Even though the Justice Center is over three years old, we don't know how effectively it is operating or whether changes are needed. This isn't …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… by the Office of the State Comptroller (the Comptroller) for preparing the State’s financial reports for the public and the Legislature in accordance with … Standards Board (GASB); the standard-setting body for governmental accounting and financial reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… to ensuring justice is served and that the stolen money is recouped,” said Thomas DiNapoli, New York State … hold Mr. Cecile and Ms. Murray accountable for stealing money from a federally funded program intended to benefit … to claim hours on their timecard based on the amount of money that was available in the Twilight budget, not on the …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic … largest and most stable resource, but weaknesses in the real estate market could impact this revenue for years to come. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… School District, Riverhead Central School District and Fort Edward Union Free School District) were defeated again, … that exceeds the tax cap. On revote, two (Rensselaer and Fort Edward, mentioned above) were defeated again, while the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownReview of Advance Contract Payments
… they expended the advanced funds in accordance with the terms and conditions of the contracts. Background Our office examined …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsSales Tax Vendor Registration Practices
… Objective To determine whether the Department of Taxation and Finance (Department) has taken … to ensure that persons who are required to register as sales tax vendors, including those with no physical presence … from customers, and remit the tax to the State. New York’s sales tax is imposed at a rate of 4%. Additional sales …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesState Comptroller DiNapoli Statement on New York City Financial Plan
… "New York City’s November 2021 Financial Plan modification … highlights why the city must further help residents access state relief programs, including for small businesses, and …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… and the environment. They provide an ideal breeding ground for mosquitoes and other disease-carrying pests and are a fire hazard with the potential for devastating consequences. In 2003, the Waste Tire … Management and its regional offices, is responsible for enforcement and abatement (cleanup) of waste tire sites. …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesDiNapoli Releases Annual IDA Report
… New York's local Industrial Development Agencies (IDAs) reported 4,320 active … procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State IDA Data by …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… system developed and operated by MTA Headquarters for use by its agencies to report on contractor and … MTA did not properly handle the review of responsibility for two of 10 sampled contractors with repeated … were performed timely by evaluators who were responsible for the project, or, in certain cases, that the evaluations …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdf