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XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if … title Cost of title guarantee insurance policies Cost of real estate surveys Cost of an option when it is exercised Special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… economy will shrink by 12.9 percent in 2020, according to a report released today by New York State Comptroller Thomas … social and budgetary impacts are unprecedented, and the loss of life has been unimaginable,” DiNapoli said. “The city … to face significant budget risks. Its financial plan does not fully reflect the impact of the state budget beyond …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionState Contract and Payment Actions in April
… on route 30A in Schoharie County. $3 million with Louis Berger US Inc. for construction inspection services on …
https://www.osc.ny.gov/press/releases/2020/05/state-contract-and-payment-actions-aprilDiNapoli: Wall St. First Half Profits Jumped
… Pretax profits in the securities industry reached $15.1 billion in the first six months of 2019, an 11 percent increase over the same period last year, and the best start in a decade, but a slowdown in the global economy and other …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedOpinion 89-26
… complete and file annual financial disclosure statements. You ask whether fire district officers are required to … purpose, "population" means population as shown by the latest Federal census published as a final population count …
https://www.osc.ny.gov/legal-opinions/opinion-89-26DiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… in spending lacks key details that would better inform the public about how their tax dollars are being spent,” DiNapoli … will be allocated, how recipients are selected or what public benefits are expected. Additionally, significant … in general support for public schools for the coming school year, along with a $50 million increase in competitive …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… to invest approximately $385,000 into a Hicksville-based company owned by co-defendant Kevin Brody, Conmac Funding … Eckstein claimed that Conmac Funding was an insurance company, and her money had to be paid back in installments. … the elderly victim reported the incident to officials. A search warrant executed by NCDA investigators, the U.S. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… runs out, but in that time, it must develop plans to cover budget gaps that start at $2.5 billion in 2025 and grow in … on MTA’s financial outlook released today by New York State Comptroller Thomas P. DiNapoli. “The serious structural … “The MTA needs to come up with billions of dollars to pay for operations in the coming years and that puts greater …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… Total revenue for New York City’s budget is expected to drop by 9.4% to $101.1 billion in Fiscal Year (FY) 2023 amid lower tax … policy and turmoil in the financial markets, according to a report on the city’s FY 2023 financial plan released …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeMotor Vehicle Theft and Insurance Fraud Prevention Program
… and $385 in pre-approved overtime that – according to payroll records – was not worked. Key Recommendations Take …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Contract and Payment Actions in November
… plans. $43.7 million to Carelon Behavioral Health for the administration of the Empire Plan’s Mental Health and …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-novemberState Police Bulletin No. SP-247
… of State Police with instructions for processing the 2025 Education Payment. Affected Employees: Employees of the … if there is no successor agreement. Effective Dates: The 2025 State Police Education Payment is effective beginning … Administration Pay Period 4L/5C, paychecks dated 06/04/2025. Eligibility Criteria: Annual salaried employees of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-247-2025-state-police-education-paymentOversight of Adult Care Facilities
… that were not cold enough, and dishwashers that were not hot enough. Significantly, we found alcohol and marijuana …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesOpinion 97-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … board member for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a …
https://www.osc.ny.gov/legal-opinions/opinion-97-25State Agencies Bulletin No. 1025
… Purpose To advise agencies of a new option to mail direct deposit advice statements directly to … all employees of the agency to receive his or her advice statement through the mail. Maintaining Up-to-Date and … will be due on the following schedule: December 1 for pay periods 20 thru 26 (or 27). March 1 for pay periods 1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsOpinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … p 140 and citations therein). In describing a municipality's responsibility when selling unneeded real property when … Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-90-37State Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Small Business Services – Selected Programs to Assist Businesses in New York City (2022-N-1) The New York City Department of … Many of the State’s Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 92-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … among jurisdictions within the county ( cf ., e.g., Education Law, §6304[1][c]; Real Property Tax Law, §§804[1], …
https://www.osc.ny.gov/legal-opinions/opinion-92-26The Domestic Relations Order – Divorce and Your Benefits
… during a marriage are marital property, and subject to equitable distribution upon a member’s divorce, pursuant to Domestic Relations Law Section 236 ( Majauskas v. … may determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we will honor a …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… 2016-S-6 ). Background We issued our initial audit report on June 30, 2017. The audit objective was to determine … which occur if manufacturers pay Medicaid rebates on drugs sold at the already-discounted 340B price. … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-follow