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Opinion 2000-16
… commonly understood meaning. For example, the American Heritage Dictionary defines "family" first as "a fundamental … of the Exempt Firemen's Benevolent Fund v Roome , 93 NY 313 [1883], a case upholding the constitutionality of … natural protectors and reduced to poverty and want" (93 NY 313 at 320). Although the reference to "widows and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… income taxes and certain consumption and use taxes and fees, business taxes, and other taxes. The following points … report date but within the prescribed cut-off period for processing. Estimates of amounts to be received subsequent to the year-end processing cut-off will be made and recorded as of the report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Comptroller DiNapoli Releases Audits
… (DOH): Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up) (2015-F-24) An … fraudulent Medicaid claims that were submitted by the six affiliated dentists. The affiliated dentists created false entries in medical records … fraudulent Medicaid claims that were submitted by the six affiliated dentists …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… a tangible capital asset replacement part Landfill closure and post-closure care obligations Conditional obligations to … of the liability occur when it is both incurred and reasonable estimable. In order for a liability to be … incurred, there must be both an external obligating event and an internal obligating event resulting from normal …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsGeneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172State Agencies Bulletin No. 1933
… not automatically processed. Affected Employees Employees in the following bargaining units, with an increment code of … effective October 2021 a one-time, lump sum payment in the amount of $1,500, $3,000, and $4,500. Effective Dates The October 2021 LLS Payment will be processed in separate paychecks in the check dates listed below. Due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1926
… processing of Retroactive April 2021 M/C LLS payments and provide instructions for payments not automatically … Management Confidential BU06 Division of Military and Naval Affairs BU46 Public Employment Relations Board BU66 … Commissions BU79 Background Civil Service Law Section 130 and the Division of the Budget Bulletin D-1142 provide for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… Pay Period 7L or Institution Pay Period 8L. If the agency does not submit the transaction to withhold the full value of … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1256
… of 2012 was enacted into law, and amends portions of the Retirement and Social Security Law, Education Law and the … Defined Contribution Program (VDCP). The SUNY Optional Retirement Plan (ORP) was selected as the model for the … This bulletin is to notify agencies of the new retirement option available to eligible employees and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 92-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- … may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the fair, even if …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… MUNICIPAL HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is prohibited by General Municipal Law, §209-b(4) … of emergency or general ambulance services provided by a village fire department and may not supersede the prohibition … pursuant to its home rule powers. You ask whether a village board may impose fees upon users of ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … of the East Bathhouse at the Jones Beach State Park in Nassau County. $3.7 million with S&L Specialty … Inc. to replace the windows at the Buffalo Armory in Erie County. $2.5 million with Liro Engineers Inc. for as …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… Construction Corp. for renovation of the Long Point Bath House in Chautauqua County. $2 million with PCC Contracting … Inc. for the rehabilitation of two buildings at the Senate House State Historic Site in Ulster County. $1.7 million with … Tax Refunds and Credits $546.9 million for 26,851 personal income tax refunds. $159 million for 22,732 corporate and …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberOpinion 91-54
… 173; Mobil Oil Corp. v Town of Huntington , 85 Misc 2d 800, 380 NYS2d 466; Kessell v Purcell , 119 Misc 2d 449, 463 …
https://www.osc.ny.gov/legal-opinions/opinion-91-54DiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… DiNapoli announced the indictment of a 53-year-old Texas woman for allegedly stealing more than $65,000 in New York state pension payments meant for a deceased … to the work of my investigators and law enforcement in Texas, she will be held accountable. We will continue to …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsState Agencies Bulletin No. 2010
… State Agencies Bulletin No 2010 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021DiNapoli: Central NY Village Official Stole More Than $100K
… the Albion town board work with law enforcement to recoup the misappropriated funds and consult with the former … agent to determine if the town can submit a claim to recoup any of the losses. For a copy of the report, visit: …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… college for adult learners and preserving access to child care. The budget also fully funds the Metropolitan …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… Chad Daley, 52, for allegedly stealing over $8,000 from a nonprofit that maintains snowmobile trails in the … of Chad Daley 52 for allegedly stealing over $8000 from a nonprofit that maintains snowmobile trails in the Adirondacks …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitState Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: NYC Human Resources Administration (HRA) and the Office of Temporary and Disability Assistance (OTDA): … also determined that changes were necessary to reduce the number of overturned HRA determinations and costly, and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0