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DiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York state, New York City and … their major public authorities during the fourth quarter of 2023. The planned sales of $9.11 billion include $6.43 billion of new money and $2.68 …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… of questionable issues related to staff salaries. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtOpinion 89-11
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … §§9104, 9105; Laws Of 1975, Chapter 543: The Montgomery Fire Department Volunteer Exempt Firemen's Benevolent … Whether the Montgomery Fire Department Volunteer Exempt Firemens Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… Comptroller Thomas P. DiNapoli today released a report on student loan debt which found the average New Yorker with … higher than the national average of $29,700. In New York, student loan debt more than doubled during the last decade, … a more satisfying and secure life. But many who take out student loans face real difficulties in paying back their …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeDebt – 2021 Financial Condition Report
… current services, as well as its long-term fiscal health. High borrowing levels may: Indicate an inability to support … cited issuing additional debt for operating purposes as a potential risk factor that may lead to a downgrade of the …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtState Agencies Bulletin No. 2195
… and/or Local Tax Data pages as follows: Employee Main Menu>Payroll for North America>Employee Pay Data USA>Tax … the employee’s Federal Tax Data page as follows: Main Menu>Payroll for North America>Employee Pay Data USA>Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024DiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After adjusting for all surplus transfers and … Plan assumes the city will spend $122 billion in FY 2025. While the plan shows that FY 2026 remains balanced, the … of the Financial Plan of the City of New York (August 2025) Agency Services Monitoring Tool Dashboard …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsDiNapoli Announces New $7 Million Investment in Northern Ireland
… safeguards. The Fund previously invested in Crescent Capital , a Belfast-based venture capital fund …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… Purpose To determine if Medicaid overpaid Ambulatory Patient Groups claims because of deficiencies in the claims … outpatient services through the use of the Ambulatory Patient Groups (APG) payment methodology. The APG system was … rendered. Accordingly, APG claims are reimbursed based on patient condition and complexity of service. The Department …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsOpinion 2004-1
… in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad) … §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an emergency rescue …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1DiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… York State Comptroller Thomas P. DiNapoli, Tompkins County District Attorney Matthew Van Houten and the New York State … the arraignment of Sharon Collins, 73, of Ithaca, New York yesterday for allegedly stealing $69,481 in state pension … law enforcement to protect the pension fund. My thanks to District Attorney Van Houten and the New York State Police …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsDiNapoli Report Highlights Where New Yorkers Work
… care and social assistance had the greatest increase in jobs since 2019, with the sector now comprising nearly one in … programs to help ensure quality employment opportunities for all New Yorkers.” DiNapoli’s report found: While the … in 2023, potentially due to higher shares of employees who work part-time in those occupations. Home health and personal …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workUnified Court System Bulletin No. UCS-223
… Purpose To notify Unified Courts System agencies of a change to the method of submission of … To notify Unified Courts System agencies of a change to the method of submission of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-223-update-existing-deduction-code-398-bankers-sec-gr-lifeOpinion 88-58
… that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum … may authorize the town highway superintendent to erect a building for the housing and storage of machinery, tools, … to permissive referendum requirements. December 6, 1988 David J. O'Connor, Esq., Town Attorney Town of Conquest …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Comptroller DiNapoli Releases School Audits
… his office completed audits of the Bethpage Union Free School District , Commack Union Free School District and the Plainview-Bethpage Central … being spent appropriately and effectively.” Bethpage Union Free School District – Leave Accruals (Nassau County) … his office completed audits of the Bethpage Union Free School District Commack Union Free School District and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… provide accounting information to their independent public accountant (accountant) in a timely manner. As a result, the Board did not receive timely audit reports from the accountant. The independent audit report for 2009 was not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… 2, 2013. Background The C. H. Evans Hook and Ladder Fire Company No. 3 is one of four fire companies that collectively make up the City of Hudson … The City provides the fire companies with fire equipment, safety gear, and a fire house, and funds the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… Misconduct. As part of his plea agreement, he will pay full restitution and cannot seek public office again. … home improvements,” DiNapoli said. “Thanks to the work of my office, his crimes were uncovered, and he is being held … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townState Agencies Bulletin No. 2033
… shall receive additional compensation at an hourly rate of pay equal to his/her regular rate of pay when work is performed in his/her regular … The Earnings Code will automatically calculate the hourly rate based on the regular annual salary effective on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2033-procedures-processing-2022-summer-session-payments-institution-teachers