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Opinion 95-24
… "approved expenditures" is defined to include "only . . . new construction, reconstruction, purchase of existing … structures, for site purchase and improvement, for new garages, for original equipment, furnishings, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Real Estate Portfolio
… and disposed of property on terms beneficial to the State. The audit covers from January 2010 through July 2013. … New York Power Authority (NYPA) is the nation's largest state public power entity and a leader in supplying the State … 12 power generating projects, along with an administrative building in White Plains and several permanent easements. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police today announced … accountable for her actions. I thank District Attorney Paul Czajka and the New York State Police for their … Comptroller DiNapoli Columbia County District Attorney Paul Czajka and the New York State Police today announced the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageOpinion 96-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … result in default judgments) STATE COMPTROLLER -- Justice Court Fund (payment of fees pursuant to General Municipal … for by General Municipal Law, §99-l(1)(a) for each case handled by their justice courts involving a violation, …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Contract Submission System Guide for Public Authority Users
… Welcome to the New York State Contract Submission System (CSS) The CSS is a secure … a CSS user, you can: Enter the State authority's contract details and attach contract documents Submit contracts and …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… today issued the following statement on the guilty plea to mail fraud in federal court by Cheon Park, the owner of … DiNapoli’s office. “Cheon Park blatantly enriched himself to the tune of millions of dollars and deprived children with … plea today stands as a warning for those who attempt to cheat taxpayers and exploit gaps in oversight. I’d like to …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtOversight of Information Technology Consultants and Contract Staffing
… Objective To determine if the Office of Information Technology Services … (IT) services procured from consultants and contract staff to ensure compliance with contract terms and deliverables. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… agency (e.g. OSC, OGS, Civil Service, Budget, General Services, etc.) costs. Statutory Authority Statutory …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… revenue funds of the State. Fringe Benefits costs refer to those disbursements incurred by the State for the benefit of its employees and includes the costs to the State, as an employer, for Retirement plans, Social … any credit/re-bill adjustments and the outstanding amount due by fund for each GLBU (customer) through a specified time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsOpinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of probable usefulness of five years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-89-36City of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million hours higher than the previous year, according to the annual report issued …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Opinion 2002-15
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsCUNY Bulletin No. CU-234
… Payment is included as salary for retirement purposes. Payroll Register and Employee’s Check/Advice The Earn Code … or ZAI , description, and amount will be displayed on the payroll register and the employee’s paycheck stub or direct … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… Local government sales tax collections totaled $5.6 billion in the first calendar … compared to the same quarter last year, the lowest rate of growth since the first quarter in 2021, according to …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterOpinion 96-13
… 11-AA; RETIREMENT AND SOCIAL SECURITY LAW, §§40, 100, 101: A person may simultaneously participate in, and receive benefits from, a service award program for volunteer ambulance workers and … the State Employees' Retirement System. You ask whether a person may simultaneously participate in, and receive …
https://www.osc.ny.gov/legal-opinions/opinion-96-13DiNapoli: Audits Lead to Millions of Dollars in Medicaid Savings from Drug Rebate Collections
… and inadequate procedures my auditors found and recoup the money that rightfully belongs to taxpayers." In 1990, … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-audits-lead-millions-dollars-medicaid-savings-drug-rebate-collectionsDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… pension and social security benefits while forcing him to live in squalor in his own home is reprehensible,” DiNapoli … he earned over a lifetime of work while forcing him to live in absolute squalor," James said. I want to thank our … then schemed to convince the victim to let them become his live-in caregivers. The victim, whose wife had died years …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensioner