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Opinion 89-48
… issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to discharge liens executed … of any judgments which might be recovered by contractors and/or subcontractors for work performed and/or materials provided in connection with the improvement …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Comptroller DiNapoli Releases Municipal and School Audits
… of the four years reviewed by as much as 5 percentage points. The district transferred a total of $17.3 million of … exceeded the statutory limit by as much as 9 percentage points and overestimated appropriations by an average of … the statutory limit by $2.2 million, or 10.4 percentage points, as of June 30, 2023. Falconer Central School District …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsXI.2.B Contract Numbering – XI. Procurement and Contract Management
… defined certain formatting requirements for New York State Contract Identifiers to ensure that contract information contained in the Statewide Financial … defined certain formatting requirements for New York State Contract Identifiers to ensure that contract information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingReal Property Tax Cap Information - Glossary
… local governments are permitted to increase their real property tax levies. Either two percent or inflation, … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… of governmental operations and ultimately result in an increased accountability by the governmental units. … revenues. The largest governments, those with revenues of $100 million or greater (phase 1) will implement for fiscal … 15, 2002; those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Buffalo Academy of Science Charter School - Procurement (2019M-250)
… whether a competitive process is used to procure goods and services. Key Findings The School’s procurement policy is … as required by the School’s policy. Seek competition and obtain quotes for purchases, as required by the policy and as recommended in the procurement procedures. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250XVI.4.B Tax Revenues – XVI. Financial Reporting
… Transactions ) Process and Document Preparation: Tax revenues are classified as a derived tax revenue … resources are received, whichever occurs first. Revenues, net of refunds and uncollectible amounts, should be … personal income tax (PIT) are described below: Employee Withholding Payments - Monies withheld from employees by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… for refund checks issued out of the Comptroller’s Refund Account and for payroll checks. The Department of Taxation … based on which bank account the original check was paid from. Comptroller’s Refund Account Outreach For the … the calendar year of issuance. OSC will complete this transfer for the Comptroller’s Refund Account and payroll …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… has been concentrated in lower-paying sectors. Wall Street is one of the city’s economic engines and a major … source of tax revenues. The city forecasts lower Wall Street profits and bonuses in calendar year 2014. Although Wall Street has been profitable for several years, the securities …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Comptroller Thomas P. DiNapoli announced. "Ms. Hart took advantage of her position and the public's trust by diverting …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftHamburg Recreation Worker Sentenced to Jail and Probation for Stealing $156K
… Thomas P. DiNapoli and Erie County District Attorney John J. Flynn. Erickson, 54, took fees from 2011 to 2017, … work of my office in partnership with District Attorney John Flynn, Ms. Erickson has been brought to justice.” “Over … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2019/03/hamburg-recreation-worker-sentenced-jail-and-probation-stealing-156kDiNapoli Releases Bond Calendar for March and April
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York State, New … issuer and done pursuant to their borrowing programs. The schedule is released by the committee to assist participants … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilDiNapoli Releases Bond Calendar for June and July
… today announced a tentative schedule for the planned bond sales for New York state, New York City and their major public authorities during the months of June … by the committee to assist participants in the municipal bond market. It is contingent upon execution of all project …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… also ordered to pay $34,000 in restitution. “Ms. Hand took advantage of her position as treasurer and thought she could …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsWatervliet City School District – Payroll and Claims Processing (2013M-4)
… of Watervliet in Albany County. The District is governed by the Board of Education which comprises five elected … that exceeded or were less than the amounts allowed by 578.96 days, valued at $94,480, and 26.7 days, valued at $2,148. The former Superintendant was overpaid by $11,083 at retirement for 17.5 vacation days to which he …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Reporting Regulations 315.2 & 315.3
… In lieu of reporting salary and service information on a hard copy document, as described above, an employer may …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsMechanicville City School District – Financial Condition (2017M-93)
… kept the unrestricted fund balance within statutory limits for the period July 1, 2013 through January 31, 2017. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $23.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight … were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Comptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… over that time period. Eletz pleaded guilty today before Judge Peter Lynch in Albany County Court and paid $150,000 in … Justice is led by Executive Deputy Attorney General Kelly Donovan. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nys