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XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… It occurs when 75% or more of the estimated useful life of the component has expired It extends the useful life of the component being renovated The original component … an improvement must: Cost over $100,000 Have a useful life of two years or more Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… Public authorities in New York have accumulated $267 billion in debt, the equivalent of $13,487 for every resident in the state, according to a report issued today by New York … Public authorities in New York have accumulated $267 billion in debt the equivalent of $13487 for every resident in the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityDiNapoli Calls for State Procurement Reform
… the Comptroller’s oversight of Office of General Services (OGS) centralized contracts was removed. In 2015, state … the Comptroller’s independent oversight for SUNY, CUNY and OGS centralized contracts. Recent allegations show widespread …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformNew York Leads Nation in Nonprofit Jobs & Wages
… in nonprofit employment with more than 1.4 million jobs and total wages of just over $78 billion in 2017, according … nonprofit organizations helped stabilize employment during and after the Great Recession. “Nonprofits play an important … vital services to New Yorkers, from hospital care and education to legal services and environmental …
https://www.osc.ny.gov/press/releases/2019/07/new-york-leads-nation-nonprofit-jobs-wagesOpinion 88-10
… had stated that, since the tax is levied on oil companies and not on consumers of petroleum products, municipalities … Since the above-cited opinions were rendered, as noted, a new consolidated gross receipts tax in article 13-A was … to the contract and not by this Office. March 1, 1988 Charles E. Drake, Esq., County Attorney County of Hamilton …
https://www.osc.ny.gov/legal-opinions/opinion-88-10DiNapoli: Small Businesses Generate $950 Billion in New York
… York state’s economy, supporting nearly 3.9 million jobs and generating more than $950 billion in annual revenues, … for more than half of all private-sector employment and provide almost $190 billion in annual payrolls. These businesses are critical to New York’s economy and integral to the fabric of life in the Empire State.” The …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkOpinion 91-10
… of park district commissioners in certain towns in Westchester County. You ask generally about the nature of the … of park district commissioners in certain towns in Westchester County …
https://www.osc.ny.gov/legal-opinions/opinion-91-10DiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… Boosting budget contingencies and setting money aside in its Rainy Day Fund would help the city manage fiscal … While a substantial rise in these costs is not anticipated during the plan period, it is also unlikely that the city … choices, the city should be preparing for scenarios where all of its resources – federal, state and local – may be …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesOther Bulletin No. 84
… Fund of OSC’s automatic processing of the April 2025 SCF M/C Retroactive Salary Increase and provide … a salary increase of three percent (3.00%) for Fiscal Year 2025-2026. The State University Construction Fund’s Board of … salary increase of three percent (3.00%) for Fiscal Year 2025-2026. The Division of the Budget (DOB) Bulletin D-1153 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-84-april-2025-state-university-construction-fund-scfOpinion 90-14
… . . . . (emphasis added) (141 AD2d at 652, 529 NYS2d at 549). The Court further stated: The petitioner is not … (emphasis added) (141 AD2d at 652-653, 529 NYS2d at 549) Thus, a petitioner is not estopped from recovering a …
https://www.osc.ny.gov/legal-opinions/opinion-90-14CUNY Bulletin No. CU-814
… for each subsequent row that exists on the employee’s Job Data page using the Action/Reason code PAY/CSL (Pay … taxes and income taxes, will be included in the employee’s taxable gross and reported on the employee’s Form W-2. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-814-cuny-2025-3125-general-salary-increases-internationalDiNapoli: Potsdam Audit Finds Missing Court Funds
… Rain and the New York State Police.” Auditors found from May 2009 through May 2013, Guyette recorded 830 receipts … a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 89-15
… -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) … VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to indemnify third parties against … fire protection district, the incorporated volunteer fire company which constitutes the village fire department, and …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 92-56
… of flat monthly allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms and conditions … payment of monthly allowance for use of automobile on official business) LAWS OF 1972, CHAPTER 791; TOWN LAW, §§27, … fee as an allowance for use of his or her automobile on official business as part of the terms and conditions of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 92-13
… in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, … not violate the "single subject" requirement of Municipal Home Rule Law, §20(3). You ask whether a town in a county not … or by local law subject to mandatory referendum (Municipal Home Rule Law, §§10[1][ii][a][1], [d][3], 23[2][e]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 94-6
… Contracts (tenant member of housing authority employed by residential management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) PUBLIC HOUSING … Law, §36, when a public housing authority contracts with a residential management corporation to operate a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… District officials saved more than $800,000 in health insurance costs by switching carriers and offering employees … benefits and costs associated with the district’s health insurance coverage and pursued a lower cost alternative. This evaluation allowed the district to find a new insurance carrier that was less expensive and which offered …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsDiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… Property taxes, measured as the amount that the average homeowner pays annually, are low in the Finger Lakes. For … for the region’s counties are near or below the state rate (22.2 percent), however, rates in some areas are higher. … below the federal poverty line. The region’s unemployment rate decreased from 8 percent in 2012 to 4.9 percent in July …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… because vehicles’ license plates were unreadable. At one exit, interchange 25A near Schenectady, some 36,000 tolls … and customer service including a review of collections at Exit 25A to ensure charges are accurate, a periodic review of …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsOther Bulletin No. 78
… eligible to receive payment upon their return to the payroll. Control-D Report Available Prior to Processing: The … If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-78-april-2024-state-university-construction-fund-scf