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IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond proceeds includes the proceeds of general obligation bonds and short-term notes issued in the form of commercial … from a lease purchase or rental obligation. 36203 Sale Bonds / Notes Proceeds from the sale of Bonds or Notes other than General Obligation. 36204 Tax & …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… and the New York State Police announced that Bridget Brown, former treasurer of the Essex County Agricultural … young children and adults through the Essex County Fair. Brown worked for the Society from 2013 to 2019 and currently … appointed Special Prosecutor by the Essex County Court. “Brown was entrusted to ensure that funds collected from the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairOpinion 96-23
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees) TOWNS -- Liability (for court fees) CIVIL …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Qualified Personal Service Contracts (QPSC) Listing: Fiscal Year 2018-19
A QPSC is any new, renewed, or amended State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2018-19.pdfQualified Personal Service Contracts (QPSC) Listing: Fiscal Year 2017-18
A QPSC is any new, renewed, or amended State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2017-18.pdfQualified Personal Service Contracts (QPSC) Listing: Fiscal Year 2014-15
A QPSC is any new, renewed, or amended State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A.
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2014-15.pdfQualified Personal Service Contracts (QPSC) Listing: Fiscal Year 2015-16
A QPSC is any new, renewed, or amended State agency contract with any non-State entity pursuant to State Finance Law § 163 or § 136-A
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2015-16.pdfQualified Personal Service Contracts (QPSC) Listing: Fiscal Year 2016-17
A QPSC is any new, renewed, or amended State agency contract with any non-State entity pursuant to State Finance Law § 163 or § 136-A.
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2016-17.pdfWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… A federal grand jury in White Plains New York returned an Indictment yesterday …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleClaims for Deceased Owners and Estates
… What You Should Know To claim lost money belonging to a deceased … we have reviewed your claim. All items that appear online are at least $20 or one share of stock. How to Prove … a representative to administer the decedent's estate, even if all other matters have been settled, only that …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 29,259,208 Change in net assets (3,114,286) 3,219,885 105,599 3,202,656 Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesDiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… is the Almond town clerk in Allegany County. "Too often, my office’s investigators and auditors find officials who treat community funds as a personal piggybank,” DiNapoli said. “Thanks to my partnership with Steuben County D.A. Baker and the State …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthFocus on Identity Theft
… important issue. IDENTITY THEFT REPORTS INCREASED 200% in New York State between 2019 and 2021. (Source: Federal Trade … fraud assistance . State Resources Office of the New York State Comptroller: Report allegations of fraud … Comptroller DiNapoli provides resources to help New Yorkers protect themselves from identity theft …
https://www.osc.ny.gov/reports/focus-identity-theftVI.4 Reappropriations Overview – VI. Budgets
… year plus the carryover period. The life of SUNY and CUNY state operations appropriations is from July 1st to June 30th … generally begin April 1 and end two years later on March 31 with no carryover period. Based upon State Finance Law, Section 40 there are four lapse dates in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewOpinion 88-15
… to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … Finally, we note that the courts of this State have held public officials to a high standard of conduct and, on … 10, 1988 John F. Forner, III, Esq., Attorney for Menands Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-88-15X.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… individuals or entities in the Statewide Vendor File add a significant number of vendors at one time resolve various … for any individual or entity not already registered as a New York State Vendor using the New York State Substitute … penalties due to 1099 reporting errors, as required by the Code of Federal Regulations (CFR) section 301.6724-1. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationXII.8 Overview – XII. Expenditures
… to the vendor in the form of a check, Automated Clearing House payment, or wire transfer. Sections A and B will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… should include language similar to the following: Where Contractor generally offers more advantageous special price … for the life of such general offer or promotion . If the Contractor offers an early payment discount, at any point in … State than the terms that are contractually obligated, the Contractor shall include the payment terms of the discount on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… the former Town of Poestenkill administrative assistant, for allegedly stealing more than $3,000 in town funds over a … District Attorney Donnelly and the New York State Police for their partnership in making sure she will be held … from the taxpayer, and my office is committed to justice for those that have squandered from their neighbors. I am …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… are waiting longer for the next train to arrive than the Metropolitan Transportation Authority's (MTA) … own measure may make subway performance appear better than it is in reality. DiNapoli's audit determined that … are waiting longer for the next train to arrive than the Metropolitan Transportation Authoritys reported …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014