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Government-Wide Financial Data – 2021 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Program revenues include: Charges to customers or others for services related to the program; Grants and contributions …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… Attorney Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing at least … School District. “Stealing money meant for the education of children is shameful,” DiNapoli said. “Ms. Hand abused her position to fund her lifestyle at the expense of her community. Thanks to our partnership with Acting …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtGovernment-Wide Financial Data – 2022 Financial Condition Report
… in three categories: Net investment in capital assets Restricted net position Unrestricted net position (deficits) … changes in revenues and expenses, please see Management’s Discussion and Analysis in the ACFR . * The primary …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataXV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the Agency Calendar . State Agencies will not have the ability to … the FYE blackout period. Please visit the Agency Calendar for the projected FYE blackout period dates. All vouchers, … For current End of Fiscal Year FYE deadlines and notices …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewOpinion 91-39
… SERVICE LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village trustee who also serves as a town employee, … limitation imposed by Retirement and Social Security Law, §212. If his or her post-retirement salary as trustee would … limit imposed by Retirement and Social Security Law, §212. Civil Service Law, §150 provides generally for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-39XII.5.D Selecting the Appropriate Location – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, agencies … that Location is no longer synonymous with payment method, and as a result, agencies can no longer rely on the default location. Instead, they must review and pick an appropriate Location for each transaction, as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… Care Act and other policy changes and is projected to rise another $3.3 billion over the next four years. The … to remain relatively flat, it expects such revenues to rise by $4.2 billion, or 5.6 percent, in SFY 2017-18, in part … for an additional three years. Federal aid is projected to rise by $1.4 billion, or 2.6 percent, in the coming year and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Key Findings Department officials did not review the bank statements and canceled check images for the bank … did not approve 499 disbursements totaling $63,010 before payment was made. Key Recommendations Review bank statements … and deposited. Review and approve all disbursements before payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsUnified Court System Bulletin No. UCS-130
… of the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the … participation in a life insurance program administered by Allstate Life of New York. Affected Employees Employees in … agencies of the new voluntary insurance Deduction Code 539 Allstate Life of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… The MTA Board determines fare and service levels. Metro-North Commuter Railroad Company (MNCRC) MNCRC became a … will be reimbursed by the Park District of the Town of North Elba and the NYS Department of Environmental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsOpinion 2001-10
… or verification of claims) TOWN LAW §118: Vendors are not required to submit certified or verified claims to a town unless so required by town board resolution. You ask whether a town must require vendors to certify claims … see also, e.g., 1995 Opns St Comp No. 95-23, p 46). In so doing, the town board or town comptroller may require any …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Town of Jay – Records and Reports (2023M-22)
… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Wyoming County Sheriff Gregory J. Rudolph. Conaway, 50, of Silver Springs, was arrested and arraigned at village of …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementOpinion 89-31
… Under such a procedure, a city official would be removed from office before the end of his or her term of office by … ( cf . Public Officers Law, §33 providing for the removal of the chief executive officer and police chief of a … the constitution, relating to the "mode of selection and removal" of its officers and employees (NY Const, art 9, …
https://www.osc.ny.gov/legal-opinions/opinion-89-31DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… and forfeitures, licenses and permits, interest income, rental income and other “miscellaneous revenues” reached an … licenses, permits and franchises, interest income, and rental income. One-time payments include non-recurring items … fines and forfeitures licenses and permits interest income rental income and other miscellaneous revenues reached an …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicOpinion 88-3
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State Comptroller (fines for … §52(2): Fines imposed under the Workers' Compensation Law are paid into the Uninsured Employers' Fund. You ask that we …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Opinion 98-13
… under the watershed agreement, these moneys are to be used only to pay for certain designated capital costs. Initially, … be consistent with those provisions, and we will address only whether a town, under general State statutes, may expend …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Tier Status – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/tier-statusMore About This Retirement Plan – New Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-plan