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VI.4 Reappropriations Overview – VI. Budgets
… lapsed appropriation is an appropriation which has expired and against which obligations can no longer be incurred nor … fiscal year plus the carryover period. The life of SUNY and CUNY state operations appropriations is from July 1st to … period. Two-year appropriations generally begin April 1 and end two years later on March 31 with no carryover period. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange Transactions (GASB … Statement No. 65 – Items Previously Reported as Assets and Liabilities Process and Document Preparation: INTRODUCTION Federal grants are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… Thomas P. DiNapoli and United States Attorney for the Southern District of New York Geoffrey S. Berman … one count of wire fraud on October 23, 2018. U.S. District Judge Cathy Seibel imposed today’s sentence. "Mr. Bayard … from the estate’s bank account. From June 2011 to June 2012, Bayard wrote approximately 14 checks totaling more than …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementDiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… State Comptroller Thomas P. DiNapoli and the Chula Vista Police Department announced the arrest of Deangelo Anderson Rodriguez, a San Diego-based parcel service employee, for … checks, while working in a parcel distribution center. Rodriguez, 25, of Chula Vista, was charged with grand theft, …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… Island Health Network (Health Network) is comprised of ten hospitals, including John T. Mather Memorial Hospital … Program: Empire BlueCross Blue Shield - Payments Made to Hudson Valley Hospital Center (2009-S-99) New York State Health …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… State’s Medicaid recipients are enrolled in both Medicaid and Medicare. Medicare is the primary payer for medical … which include Medicare deductibles, coinsurance, and copayments. Under Medicare Part C, private companies … health care plans (known as Medicare Advantage Plans) and processing and paying claims for services. The Centers …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… health insurance program for people age 65 or older and people under 65 with certain disabilities. Individuals … range of outpatient medical services, physician services, and medical supplies. Medicare enrollees are responsible for … the deductible is met, Medicare begins to pay its share and the enrollee is responsible for any coinsurance. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyCUNY Bulletin No. CU-706
… – 02/28/2023 Memorandum of Agreement between the CUNY and the PSC, employees in the titles of Assistant to HEO and EOC Assistant to HEO will receive a lump sum payment in … CLIP Instructor, CUNY Start Instructor, EOC Lecturer and EOC Lecturer Doctoral Schedule will receive a lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… State tax collections totaled $36.1 billion through the first half of New York's 2017-18 fiscal year, $386.6 million below the latest projections, largely because of lower than … Comptroller Thomas P. DiNapoli. Tax collections through the first six months declined 2.1 percent, or $767.9 million, …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksState Agencies Bulletin No. 2018
… employees of the Department of Environmental Conservation and the Office of Parks, Recreation, and Historic Preservation, in the following bargaining unit … in the 2019-2023 Agreements between the State of New York and the Public Employees Federation (PEF), a lump sum award …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2244
… the Division of State Police, and the Office of Parks, Recreation, and Historic Preservation who meet the … the 2024 CSEA Tool Allowance Payment: Perform automotive repair duties in an eligible title; and Are required by the … Assistant (Motor Equipment) Service & Repair Mechanic (Auto Body) Maintenance Supervisor 1 Motor Equipment Aircraft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentState Agencies Bulletin No. 2143
… is to provide agency instructions for processing the 2023 CSEA Tool Allowance Payment. Affected Employees: … an annual allowance. In addition, a memorandum dated 06/02/2023 from the Office of Employee Relations (OER) authorizes the 2023 CSEA Tool Allowance payment for the period of 04/01/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… most needed by New York’s nearly 50,000 registered EVs, leaving nearly half of the state’s counties without any … are most needed by New Yorks nearly 50000 registered EVs leaving nearly half of the states counties without any …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… level on record. DiNapoli anticipates profits and bonuses could help generate higher-than-expected city and state tax collections if this pace continues. “The … support critical investments in housing, transportation, and public services that New Yorkers depend on,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostOpinion 91-26
… to perform services in connection with the construction phase of the project once voter approval of the project was … firm for its services in connection with the construction phase of the project. Since being originally selected, … claims under such contracts (Education Law, §§226, 259[1], 260; 1981 Opns St Comp No. 81-33, p 33). Therefore, if a …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 2006-8
… employees’ final year salaries and paid upon retirement to central school district employees under collective bargaining agreements. You ask whether a central school district may use monies in an employee benefit … reserve fund by municipal corporations, including central school districts. Section 6-p(2)(a) generally …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 88-50
… FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and refinish the interior of a water storage tank) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 2002-17
… CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by construction manager who is also a prime contractor) -- Separate … Requirement (award of prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17DiNapoli Releases February State Cash Report
… improved fiscal position, thanks to financial settlements and personal income tax gains, provides an opportunity to … the fiscal year, $277 million below the latest projections and $5.8 billion higher than last year for the same period. … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportFocus on Identity Theft
… at 800-771-7755. NYS Department of Taxation and Finance: Help for tax fraud victims . NYS Department of State, … Comptroller DiNapoli provides resources to help New Yorkers protect themselves from identity theft …
https://www.osc.ny.gov/reports/focus-identity-theft