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About Statement No. 68 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for … footnote disclosures. You can view your GASB report in Retirement Online . For reference, review the Schedules of …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Opinion 95-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Public Burial Grounds (duty of … (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … its usual and ordinary meaning. Webster's Ninth New Collegiate Dictionary (1989) defines "around," when …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… for criminals," said Attorney General Schneiderman. "My office will continue to fight for the integrity of the …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyDiNapoli Announces Fiscal Stress Scores
… Monitoring System was implemented in 2013 to keep the public informed about the factors impacting local … In January, DiNapoli also issued fiscal stress scores for school districts and found 31 school districts in some level … reduced or less predictable revenues, while protecting public health and minimizing cuts to their own workforce. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresOpinion 95-13
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS … A school district which has excess proceeds of outstanding bonds issued for a completed capital project must retain …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Agencies Bulletin No. 2172
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees: Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 NYS Senate … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… automatic processing of the 2022 Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2285
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees: Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 NYS Senate … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… York State Comptroller Thomas P. DiNapoli said. “I thank my Division of Investigations and the Manhattan District …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mOpinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county … unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan participants on the basis of full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1DiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… System and maintaining its integrity are priorities for my office. I thank District Attorney Clegg, the State …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfX.4 Overview – X. Guide to Vendor/Customer Management
… purchase orders and payments. Vendors are responsible for ensuring the accuracy of certain information on their … with the Vendor Management Unit, are responsible for maintaining other information on the vendor record, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… Board’s (Board) reported assessable expenses and compliance with relevant statutes related to the … tracking its costs to administer the Workers’ Compensation Program (Program) and assessing these costs on participating …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31State Agencies Bulletin No. 300
… to view this publication. The New York State Payroll System calculates taxes based on the annual table. … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To advise agencies of changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsDiNapoli: Property Tax Exemptions Top $450 Billion
… City and the impact they have on local governments and school districts. "Property tax exemptions can be a valuable … approximately 30 percent of total property value ($1.5 trillion). When compared to 2006, this represents a five … state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionDiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… than $337 million on overtime in the first six months of 2015, a jump of $21 million over the same period in 2014, … can be made to reduce their reliance on overtime.” The Department of Corrections and Community Supervision and the Division of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015Medicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2018, eMedNY processed over 184 million claims, resulting in payments to providers of more than $31 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018Opinion 92-39
… partnerships and corporations owning such property are only entitled to a single vote. Any such person or entity owning more than one parcel within the proposed district is entitled only to a … guarantees of either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter …
https://www.osc.ny.gov/legal-opinions/opinion-92-39DiNapoli: State Agency Overtime Pay Rose to a Record $716 Million Last Year
… by State Comptroller Thomas P. DiNapoli. The total number of overtime hours worked also increased, continuing a trend … 16.8 million overtime hours last year, at a record cost of $716 million,” DiNapoli said. “New York’s state agencies … that work is done safely and effectively.” The majority of overtime use was concentrated in three agencies that …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-state-agency-overtime-pay-rose-record-716-million-last-year