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XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… price or construction costs and also additional charges to place a fixed asset in its intended location and condition … professional fees, and legal claims directly attributable to asset acquisition). In the case of land, ancillary costs … should only be capitalized when all of the following have occurred: Determination of the specific objective of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsOpinion 96-4
… the extent restricted by the Legislature, in relation to a number of enumerated subjects whether or not they relate to … Municipal Law, §6-n). This statutory scheme provides a number of options with respect to the purposes for which a …
https://www.osc.ny.gov/legal-opinions/opinion-96-4DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… making it even more important for these individuals to have a secure place to keep their money and watch it grow. As … proposed increased the amount of savings individuals could have in their NY ABLE account. Now, the maximum account … so people who qualify for the program can live in any state and retain their account even if they move. NY ABLE …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… of the State’s commitment to increase and preserve the number of affordable housing opportunities for its residents, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… manufacturers to pay rebates to state Medicaid programs for prescription drugs dispensed to Medicaid recipients. … and thereafter are appropriately claimed and collected for the providers we identified; and monitor providers’ use … rebate invoicing and to monitor and make recommendations for improvements in the rebate process. Of the initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followContract Advisory No. 31
… number SFS users will create a contract transaction in the SFS using the contract identification number based on … authorized agreement SFS users will create a transaction in the SFS using an “OC” prefix to identify the transaction … The Expire Date should be the last day of the fiscal year in which the purchase will be made unless the purchase …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… work today supports the Church of England as a Christian presence in every community. The annual objectives …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureNYS Pension Fund Commits $2 Billion to Climate Transition Index
… State Common Retirement Fund is the third largest public pension fund in the United States with assets of …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexInvestors: Exxon Needs to Step Up on Climate Change
… rein in climate change. In recent weeks, similar proposals have won a majority at two energy companies and record high … services ISS and Glass Lewis. DiNapoli and the Fund have filed the proposal at several other corporations and won … will affect its position in the marketplace. Investors have a right to know how the company might be affected by, …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeOpinion 99-14
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Disposition of (by … of underground water tanks and related equipment, in compliance with a county health department order and in conjunction with the connection to a new water supply, …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Schoharie Central School District - School Lunch Operations (2019M-19)
… (MPLH). District officials could have saved almost $2,000 in three months if they purchased milk from the New York … and MPLH analyses. Ensure the District obtains the best price when making purchases. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Jamesport Fire District - Gasoline Inventory (2019M-04)
… [read complete report - pdf] Audit Objective Determine if District officials adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04New Roots Charter School - Lunch Operations (2019M-73)
Determine whether School officials provided school meals in a cost effective manner
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73State Agencies Bulletin No. 1981
… 6 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 368 of the Laws of 2018, the limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022GASB Statement 87, Leases
Agency Guide GASB Statement 87 Lease Definitions
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… prescription drugs dispensed to Medicaid recipients. To collect rebates, states determine the amount of rebates owed … at the already-discounted 340B price. Consequently, to collect allowable rebates and avoid duplicate discounts, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programMonitoring Town Asphalt Road Projects (2012MS-7)
… of 26 asphalt projects in the 10 towns did not identify any material price or quantity exceptions. While all 10 towns …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7State Agencies Bulletin No. 1561
… Paychecks for fiscal year 2017-18 Background In accordance with Chapter 18 of the Laws of 2012, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1561-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18State Agencies Bulletin No. 1479
… Retirement System (ERS) members is $15,608. Background In accordance with Chapter 18 of the Laws of 2012, … overtime earnings limit for the 2016 fiscal year in accordance with ERS publications to $15,608. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1479-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2016-employeesState Agencies Bulletin No. 2090
… 6 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 368 of the Laws of 2018, the … Index of the previous year. Effective Dates Effective in Administration paychecks dated January 4, 2023 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023