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Opinion 95-5
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of … These costs are defined to mean " ... the costs associated with obtaining and maintaining the telecommunication …
https://www.osc.ny.gov/legal-opinions/opinion-95-5VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… are used on AR deposits to denote the particular revenue type. In some instances, a revenue account code requires a … program within a fund. AR Transaction Types Direct Journal Payment: Submitted by an agency for deposits not related to a … Operations (BSAO). See Section 2.A – Direct Journal Payment of this Chapter. Payment Worksheet: Submitted by an …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewState Agencies Bulletin No. 2020
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 Arbitration Eligible (BU01) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… with minimal disclosure, according to a report released today by State Comptroller Thomas P. DiNapoli. “Although the …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… P. DiNapoli shows the labor force participation rate for those with a disability age 16 and over rose by 4.6 percentage … 2019 and 2024, while it dropped 0.5 percentage points for the state’s nondisabled workforce. Despite this progress, … Thomas P DiNapoli shows the labor force participation rate for those with a disability age 16 and over rose by 46 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesOpinion 94-27
… non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may … only against abutting or fronting owners. You ask whether a town may assess the cost of a road improvement under Town … Town Law, §200 authorizes a town board, either upon petition of a prescribed percentage of fronting or abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… P. DiNapoli and Special Agent-in-Charge Michael McGill of the Social Security Administration (SSA) Office of the Inspector General, Philadelphia Field Division, today announced the arrest of Charles Alton Bump Jr. for allegedly stealing $53,320 in … Thomas P DiNapoli and Special AgentinCharge Michael McGill of the Social Security Administration SSA Office of the …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsVI.4 Reappropriations Overview – VI. Budgets
… appropriation, the life of the appropriation is from April 1st – March 31st of the fiscal year plus the carryover … SUNY and CUNY state operations appropriations is from July 1st to June 30th of the fiscal year plus the carryover …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewDiNapoli: 31 School Districts Designated in Fiscal Stress
… federal funding as well as increases in state aid have provided districts with significant financial support,” … financial reports in time to be scored in SY 2025, 4.6% have been designated as being in a level of fiscal stress, … School districts receive a fiscal stress score that is based on several factors: year-end fund balance, operating …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressCity of Newburgh – Budget Review (B22-6-10)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … New York Office of the State Comptroller City of Newburgh Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… be made official. The Executive Order applies to member of the New York State and Local Retirement System. “Many … in these tough times.” Under the existing law, members of the New York State and Local Employees Retirement System … retirement, since the decision is irrevocable. If members of the Employees Retirement System were to die before the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisContributing Toward Your Retirement – Forest Rangers Plan
… a Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits until you retire or have 32 years of service credit, whichever occurs first. These mandatory … on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier 6 Members As a Tier 6 …
https://www.osc.ny.gov/retirement/publications/1864/contributing-toward-your-retirementContributing Toward Your Retirement – Regional State Park Police Plan
… a Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits until you retire or have 32 years of service credit, whichever occurs first. These mandatory … on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier 6 Members As a Tier 6 …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementNY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York Common Retirement Fund (the Fund), released … its investors that it is taking steps to uphold its terms of service. It needs to show that it has the ability to protect users’ privacy and prevent the proliferation of sexual harassment, hate speech and fake news from its …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyMarch 2000: Handicapped Parking Education Program
… Officers Accounting Requirements Summary Chapter 497 of the Laws of 1999 amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York shall establish a handicapped parking education …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… charges of five counts of offering a false instrument for filing and five counts of misdemeanor falsifying business … District Attorney Brooks Baker and Sheriff James Allard for bringing Mr. Harrian to justice and for our continued partnership to fight public corruption." …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… degree, a class D felony, offering a false instrument for filing in the first degree and official misconduct. She was ordered to pay restitution of … doesn’t pass for proper oversight in public finance. I thank Wyoming County District Attorney Donald O’Geen and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftHyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … and 800 employees. The District is governed by the Board of Education which comprises seven elected members. The … amounts reasonably deemed necessary to pay for the cost of judgments and claims arising from the tax roll in the year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mState Agencies Bulletin No. 1858.1
… with one or more uncashed payroll checks originally issued in calendar year 2019 are affected. Background Abandoned … NPAY539 (Non-Negotiated Payroll Checks). OSC Actions In accordance with Abandoned Property Law §1422, an initial … issued for all uncashed payroll checks originally issued in 2019 and the funds will be remitted to the OUF on April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checks