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Opinion 90-36
… This opinion represents the views of the Office of the State Comptroller at the time … payment - postdated checks) REAL PROPERTY TAX LAW, §924; TOWN LAW, §§35, 37: A town tax collecting officer may accept … (UCC, §3-114[2]). The fact that a check is postdated does not affect its negotiability (UCC, §3-114[1]); People v …
https://www.osc.ny.gov/legal-opinions/opinion-90-36State Comptroller DiNapoli Releases Audits
… portion of the Empire Plan and process and pay claims submitted by health care providers. We identified …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsCity of Olean – Budget Review (B1-13-2)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Examination of Unemployment Insurance Benefits 2016 Annual Report
… we used data analytics to select 57,054 transactions for audit, including: (i) high risk payment requests DOL … with DOL to identified $238,792 in potential recoveries for past UI overpayments from 130 New York State employees … $342,415 from New York State employees who owed DOL for past UI overpayments through this cooperative effort. … …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportBatavia City School District – Financial Condition (2016M-160)
… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … Key Findings While the Board appropriated fund balance in the annual budgets to help finance operations, these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160DiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… so there are no public costs or public collection sites. C2R also creates, and submits to the DEC, an annual …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsImplications for the Future – 2021 Financial Condition Report
… The Economic Outlook: Employment Struggles and Uncertainty … rates, and their impact on consumer and employer behavior all provide a high level of uncertainty with regard to the … Personal Income Tax (PIT), which produces two-thirds of all State tax revenues. The SFY 2021-22 enacted budget …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… billion annually, fueled by spending choices made during the pandemic, underbudgeting for recurring spending, and … DiNapoli urged the city to provide greater guidance on how it intends to navigate new legislative requirements to … the Financial Plan of the City of New York (August 2023) … NYC faces spending risks that could increase its budget gaps …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growCOVID-19 Relief Program Tracker
… in funding to New York City and other “entitlement” communities that represent larger populations and authorized …
https://www.osc.ny.gov/reports/covid-relief-program-trackerOpinion 2001-1
… This opinion represents the views of the Office of the State Comptroller at the time … provide for the payment of overtime compensation to any or all public officers and employees, except elective officers and those officers otherwise excluded by law, for all time such officers and employees are required to work in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… New York City’s full-time government workforce is expected to increase for the first-time year-over-year since the COVID-19 pandemic, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicState Comptroller DiNapoli Releases Audits
… from drug manufacturers. Managed care organizations are required to send the Department of Health (DOH) detailed … adequate assurance that, at the graduate level, campuses are making accurate residency determinations and that students are being charged the appropriate tuition rate, with each of …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsBank Street College of Education – Compliance With the Reimbursable Cost Manual
… costs that were not adequately supported; $85,899 in fringe benefits that were not allowable by the Manual or were …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… checks on unlicensed employees of Nursing Homes, Adult Care Facilities and Home Health Care providers. …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0State Police Bulletin No. SP-123
To provide notification of the procedure for processing the Education Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-123-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-140
… the Education Payment Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit 17, and Investigators and Senior Investigators in Bargaining Unit 62 Effective Date(s) Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-140-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-134
… the Education Payment. Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit 17, and Investigators and Senior Investigators in Bargaining Unit 62 Effective Date(s) Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-134-education-payment-employees-represented-police-benevolent-associationState Agencies Bulletin No. 1255
… responsibility regarding Tier 6 contribution rates for the New York State Teachers Retirement System. Affected Employees … March 16, 2012, the Governor signed legislation creating a new Tier 6 that applies to employees joining a retirement system after March 31, 2012. The New York State Teachers Retirement System operates on a July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1255-new-york-state-teachers-retirement-system-nystrs-tier-6-contributionExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Balance Sheet … for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… Elizabeth Dorothy Case. Bump concealed his mother’s death and continued collecting her retirement and SSA … in order to obtain Social Security funds or other benefits is a federal crime,” said McGill, “We will continue … Dorothy Case was a New York State employee and resident of Jamaica, Queens, who moved to Maryland to live with her son, …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-payments