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DiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… fund. Gabriel, who resigned her public office and retired in Aug. 2020, is alleged to have submitted a false Record of … for filing with the State Comptroller. ROAs are documents in which certain officials must record their work hours to … holding those who break our laws, accountable. The victims in this case are the people of New York who put their trust …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudState Comptroller DiNapoli Releases School Audits
… district. At the beginning of each school year, the senior account clerk updates each individual employees’ salary, pay … reconcile the athletic event ticket inventory to account for the number of tickets sold. As a result of these …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Applying for Reclassification – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/applying-reclassificationDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… Local sales tax collections in New York state increased by 12.6% statewide in August compared to the same month in 2021, according to an analysis released today by State … Local sales tax collections in New York state increased by 126 statewide in August compared to the same month in 2021 according to an …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… 2016. About the Program CDG is an SED-approved, for-profit provider of preschool special education services to children … reimbursement. The $166,676 included $110,989 in personal service costs for which CDG could not provide appropriate … remaining $55,687 comprised $48,144 in other than personal service costs – such as insurance premiums and property lease …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… and the True North Rochester Preparatory Charter School . “In an era of limited resources and increased accountability, … ensure that budgets were realistic or maintain reserves in accordance with statutory requirements. For the five … million. These budgeting practices generated $1.3 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… 2014-15 school year, Bilingual served about 171 students in its SEIT program. In addition to the SEIT cost-based program, Bilingual … 2015, we identified $370,685 in reported costs that did not comply with the requirements in the RCM, as follows: …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualOpinion 2009-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … one percent of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2DiNapoli Releases Bond Calendar for March and April
… today announced a tentative schedule for the planned bond sales for New York State, New York City and their major … by the committee to assist participants in the municipal bond market. It is contingent upon execution of all project … Comptroller. The prospective calendar includes anticipated bond sales by the following issuers: the Dormitory Authority …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilFinancial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current Budget Deficit Budgeting in Future Years Cash Flow Management Strategies … district leaders are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing …
https://www.osc.ny.gov/local-government/financial-toolkitCentral New York Regional Market Authority – Financial Condition (2024-18)
Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/central-new-york-regional-market-authority-2024-18.pdfLong Island Rail Road: On-Time Performance by the Numbers (2023)
In 2023, the LIRR carried 65.2 million riders, a reduction of 25.9 million from levels last reached before the COVID-19 pandemic in 2019, when ridership reached 91.1 million passengers.
https://www.osc.ny.gov/files/reports/pdf/report-9-2025.pdfBorrowing for College, May 2009
Over the past five years, the average cost of a college education has grown by over 30 percent, more than twice as fast as the inflation rate during this period
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-borrowing-college-2009.pdfOpinion 2000-14
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- … and Social Security Law §§113 or 470, from agreeing in a collective bargaining agreement with its teachers to make annual payments, either in prescribed dollar amounts or as a percentage of pay, into …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2001-2
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service award program) VOLUNTEER … -- Service Award Programs (point accumulation required in order to be credited with one year of firefighting …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… criteria are met: Tangible Assets The asset is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. The asset has a … guidelines): All Land Buildings Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Jamestown. CES provides preschool special education … the fiscal year ended June 30, 2015, CES reported $725,856 in reimbursable costs for the two rate-based preschool … programs it operated. Key Findings We identified $2,509 in other than personal service costs reported by CES on its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1359
… Uniform Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … a Pay Basis Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingState Agencies Bulletin No. 1429
… calculation of overtime. Tax Information These monies are taxable income, will be included in the employee’s taxable gross and are subject to all employment taxes and … Data page. The monies will be included in the employee’s taxable gross and will be reported on the employee’s Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingOpinion 2002-2
… 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service credit after attaining the program's entitlement age, subject to the 40 year maximum … Municipal Law. To implement that feature, a service award program may permit a participant to waive voluntarily the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2