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XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Conduct condition assessments of eligible assets and summarize the results using a measurement scale; Estimate … condition level. Guide to Financial Operations REV. 09/03/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsHorseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Croton-Harmon Union Free School District - Professional Services (2019M-51)
… if District officials sought competition for procurement of professional services. Key Findings District officials did not: Use competitive methods to select seven of 25 professional service providers who were paid $128,205 … if District officials sought competition for procurement of professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Opinion 89-58
… 1957, p 60; 11 Opns St Comp, 1955, p 609). January 4, 1990 Diana Centrella Prevete, Esq., Acting Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 94-9
… Law, §60(a) and Public Officers Law, §70-a made by chapter 725 of the Laws of 1975 permit a county to designate as one … things, it is entered as second-class mail matter. Chapter 725 of the Laws of 1975, however, added to both General … [Emphasis added] The legislative history of chapter 725 of the Laws of 1975 indicates that its immediate purpose …
https://www.osc.ny.gov/legal-opinions/opinion-94-9DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to 2012, with more … the percentage of homeowners above the affordability level rose from 26.4 in 2000 to 33.9 percent in 2012. For some New … for inflation, median monthly housing costs in New York rose by 18.6 percent for renters and 9.9 percent for …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideState Agencies Bulletin No. 2188
… Board of Education Retirement System (NYCBERS) for the 2024 plan year is $20,459. Affected Employees: Tier 6 members … Price Index on December 31 of the previous year. The 2024 OT limit is $20,459. Effective Dates: Effective for Institution paychecks beginning January 11, 2024. OSC Actions: OSC will update the OT limit in PayServ to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2017
… Purpose: As we approach the beginning of the new State fiscal year on April 1st, OSC would like to provide … funds and advices should the budget be late and not passed by 4pm on Monday, April 4, 2022. Affected Employees: … may be affected. *This does not apply to employees of the State University of New York (28***, excluding SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksDiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from 2015 through 2019 reveals New York state … on all income received and responsible for 83% of 2019 PIT collected. Part-year resident taxpayers, which accounted for 3% of New York’s PIT filers in 2019, reflect the movement of taxpayers into …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… that Dennis Mosesman and Elsie Mosesman have been indicted on charges including Grand Larceny in the Second Degree, a … special needs children aged three through five years on Staten Island. Throughout the course of the scheme, the … gone to help special needs children but instead was spent on personal indulgences. This breach of public trust is not …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) … the Program The Acts help ensure that the operators of motor vehicles driven in New York State possess adequate …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleComptroller DiNapoli Releases Municipal Audits
… audits of the Forestburgh Fire District , City of Glen Cove , Spencer Volunteer Fire Company and the Watervliet … with the Comptroller’s office since 2012. City of Glen Cove – Budget Review (Nassau County) City officials are … audits of the Forestburgh Fire District City of Glen Cove Spencer Volunteer Fire Company and the Watervliet …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Eden Central School District – Capital Project Management (2024M-83)
… whether the Eden Central School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) … in a transparent manner. We determined that: $545,538 of additional work was not included in the project …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83State Agencies Bulletin No. 2276
… to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … for others. Affected Employees: Employees receiving a 2024 Form W-2 are affected. Background: Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan checkbox in Box 13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024Services to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… included in our initial audit report, Services to Workers Under the Worker Adjustment and Retraining … counseling, and occupational skills training, to assist workers in obtaining re-employment as soon as possible. … DOL was providing appropriate and timely services to workers affected by closings and layoffs that are covered …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … Billed as Inpatient Claims (Report 2022-S-16 ). About the Program The Department of Health (DOH) administers New … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followState Agencies Bulletin No. 2377
… to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … for others. Affected Employees: Employees receiving a 2025 Form W-2 are affected. Background: Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan checkbox in Box 13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025Opinion 90-9
… transfers) VILLAGE LAW, §§5-524(3), 5-532; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): In a village which has … only. VILLAGE LAW, §§4-412(1), 5-520(4), 5-532; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): A village board of trustees … 6, 1990 Gerard Fishberg, Esq., Village Attorney Village of Garden City …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 94-14
… to finance projects located outside the municipality for whose benefit the agency was created); (development … of any project located wholly outside the municipality for whose benefit the IDA was created. This prohibition does not apply, however, to projects for which an agency has authorized any assistance prior to …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Improper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… drugs include prescription drugs, some over-the-counter (OTC) drugs, certain compound drug ingredients, and …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-follow