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Opinion 90-26
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in) LOCAL FINANCE LAW, §32.00: Where the lowest bid on the proposed installation of sprinkler systems in fire district buildings exceeds the estimated maximum cost …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 88-59
… is to serve only when the village justice is unable to do so, clearly contemplates the existence of separate offices …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Agencies Bulletin No. 434
… Yonkers and Social Security/Medicare. These requests are the result of incorrect coding of employees' tax status in … new process will allow agencies to view the refunds in the Payroll System. The new Earnings Codes are: TF1 - Federal Tax … for the refunds. These checks will be sent to the agency where the employee is currently or most recently employed. No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservState Agencies Bulletin No. 2145
… are attached to position pools in PayServ will be lapsing and will no longer be available for use in PayServ. Effective … in this bulletin are effective September 15, 2023, and September 30, 2023. OSC Actions: The attachment below … must be completed in PayServ by 09/06/2023 (Institution) and 09/13/2023 (Administration) to ensure the Payroll files …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2145-sfs-chartfield-strings-payserv-09152023-09302023-lapse-datesState Agencies Bulletin No. 2252
… are attached to position pools in PayServ will be lapsing and will no longer be available for use in PayServ. Effective … in this bulletin are effective September 13, 2024, and September 27, 2024. OSC Actions: The attachment below … must be completed in PayServ by 09/04/2024 (Institution) and 09/11/2024 (Administration) to ensure the Payroll files …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2252-sfs-chartfield-strings-payserv-9132024-9272024-lapse-datesNewburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… State Comptroller, Preet Bharara, United States Attorney for the Southern District of New York, and Diego Rodriguez, … employment before their pension benefits are cut off for that year. According to the allegations contained in the … Thomas P. DiNapoli. "I thank U.S. Attorney Bharara for his continued partnership and commitment to combatting …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type … Internal Service Funds Operating revnues: Charges for services $11,329,883 $1,340,261 $12,670,144 $15,256,164 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… resident personal income tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas P. DiNapoli. The COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… reported sales by vendors. The next quarterly numbers (for July-September) will be available in October, and should … Monthly Local Sales Tax Collections by County and Region (for detailed monthly breakdown) Track state and local …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearDiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each … so that the quarter as a whole reflects reported sales by vendors. The next quarterly numbers (for April to June) will …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearDiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… New York State Comptroller Thomas P. DiNapoli, Dutchess County District … that Jennifer Colucci, a former tax collector for the town of Beekman, was sentenced to pay full restitution of … restitution in full and completed her community service. “Public corruption does damage beyond the theft of money …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000DiNapoli: Local Government Debt Levels Off
… A major factor behind the slower debt growth over the last ten years is that school districts have borrowed less. … governments to repay debt increased 6 percent over the last decade from $5.1 billion to $5.5 billion. Interest …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal … SED. SED reimburses DoE and the other school districts for a portion of its payments to WSSC. For the four years … for lobbying services to a firm that was owned by the brother of WSSC's current Executive Director. Although these …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… education services through rates established by SED. The reimbursement rates are based on the financial information … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the Manual’s … to the costs reported on Northside’s CFR and tuition reimbursement rates. Work with Northside officials to help …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… for Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York City), towns … tax collections used to fund them. Beginning in July 2022, all cities (other than New York City) and 1,465 towns and … the State, pursuant to Chapter 55 of the Laws of 2022. All towns and villages that previously received AIM-Related …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in taxes to the federal government … $55 billion in Social Security payments, $47 billion for Medicare and more than $46 billion for Medicaid and other … 2016. By far the largest category of federal expenditures is direct payments to or on behalf of individuals, which …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backDiNapoli: Local Sales Tax Collections Increase by 3.6% in Third Quarter Over Last Year
… Local government sales tax collections in New York state totaled $5.9 billion in the third calendar quarter of … period last year, according to a report released today by State Comptroller Thomas P. DiNapoli. This marks the second …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-local-sales-tax-collections-increase-3-point-6-percent-third-quarter-over-last-yearInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, ICCD … in Queens and Nassau County. The New York City Department of Education (DoE) and local school districts refer students … local school districts are reimbursed by SED for a portion of their payments to ICCD. For the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… and Sheriff Spike, Brown’s actions were exposed and she is now being held accountable for her abuse of taxpayer funds.” … for embezzlement,” said Yates County Sheriff Spike. “A public office is a public trust, and when an official allegedly violates their …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Milestone School for Child Development – Compliance With the Reimbursable Cost Manual
… and certain expenses claimed on Milestone’s CFRs for the two fiscal years ended June 30, 2012. Background The …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manual