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XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… is exercised Special paving assessments Cost of razing an old building existing when the land is originally acquired … or other structure with the intention of replacing the old asset (such cost is considered a part of the cost of the … are not capitalized, but are shown as expenses in the year incurred. Intangible Assets Internally Generated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 919
… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving … To describe changes that are required to apply the proper taxation for employees who are receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… power to fix. As the MTA strives to improve the system for riders and overhaul its operations, we hope it takes a … construction, leading to delays and additional costs. For example, during an accessibility project to install … Act, Transit’s design neglected to raise the platform edge for passengers using wheelchairs. The mistake was discovered …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages and high prices that are … P. DiNapoli. “The pandemic’s disruption of the state’s child care industry is far from over,” DiNapoli said. “Prices …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsState Agencies Bulletin No. 1032
… Purpose To explain OSC’s automatic processing of the increase. Affected Employees Department of Correctional Services employees represented by NYSCOPBA … Background Pursuant to the Amendment to the Summary of Award to the State of New York-NYSCOPBA Amendment to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesDiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… P. DiNapoli, Rensselaer County District Attorney Mary Pat Donnelly, and New York State Police Superintendent Steven … Thomas P DiNapoli Rensselaer County District Attorney Mary Pat Donnelly and New York State Police Superintendent Steven …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingDiNapoli: NYC Metro Transportation Costs Rose 56% Over Past Decade, Slower Than Other Major Areas
… to commute while about 15% worked from home and another 12% walked, cutting their transportation costs. … for work declined in every borough from 2013 to 2023, with Brooklyn seeing a 10 point drop from 52%. At the same time, … continues to recover to pre-pandemic levels, with another assumed in the MTA budget in 2027 as it returns to …
https://www.osc.ny.gov/press/releases/2024/09/draft-dinapoli-nyc-metro-transportation-costs-grew-slower-other-major-cities-still-rose-29-percentStreet Construction-Related Permits (Follow-Up)
… nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6 ). About … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followDiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… DiNapoli today announced Contracts by the Numbers , a new web page with a dashboard that expands the procurement search … P DiNapoli today announced Contracts by the Numbers a new web page with a dashboard that expands the procurement search …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsState Agencies Bulletin No. 1168
… on the pages. There may be additional minor changes to the look of the system. OSC Actions OSC will upgrade the PS Query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1168-peoplesoft-people-tools-upgrade-payservDiNapoli and Rice Halt Pension Scam
… It is being prosecuted by Asst. District Attorney Jason Herman of District Attorney Rice’s Public Corruption …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamMaximizing Incentives for Individuals With Disabilities
… in poverty than working-age New Yorkers statewide (28% vs. 12%, respectively). The New York Employment Service …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesDiNapoli Announces State Contract & Payment Actions for October 2014
… $3.2 million to the Syracuse School District for the Teacher Incentive Fund. $652,000 to Public Consulting Group …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… remains an attractive, affordable place to work and to live. Doing so will help maintain the state’s largest revenue …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycState Agencies Bulletin No. 1885
… agencies that the pensionable overtime earnings (OT) limit for Tier 6 Employee Retirement System (ERS) members for calendar year 2021 is $17,301.00. Affected Employees … update PayServ to reflect the pensionable OT earning limit for 2021 of $17,301.00 for Tier 6 ERS members. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesState Agencies Bulletin No. 2032
… that the pensionable overtime earnings limit for Tier 6 TRS members for school year 2022-2023 is $18,233.00. Affected Employees Employees who are Tier 6 members of TRS Plan Type 86 are affected. Background The OT limit for … OT earning limit for 2022-2023 of $18,233.00 for Tier 6 TRS. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2032-school-year-2022-2023-tier-6-pensionable-overtime-ot-earnings-limitFacility Planning Bureau Project Review (Follow-Up)
… Uniform Fire Prevention and Building Code (Code) for all district construction projects, exclusive of New York City. The Code applies to …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followEligibility Requirements – World Trade Center Presumption
… area below a line starting from the Hudson River and Canal Street bearing east on Canal Street to Pike Street, continuing south on Pike Street to the East River and extending to the lower tip of Manhattan); The …
https://www.osc.ny.gov/retirement/publications/world-trade-center/eligibility-requirementsDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
Comptroller DiNapoli announced the arrest of former Ulster County BOCES instructor of Criminal Justice Anthony Sciacca a retired Westchester County Police Officer for allegedly swindling the New York State and Local Retirement System out of $15734178 in unlawful pension payments
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemOpinion 2002-11
… of the General Municipal Law. October 17, 2002 Patricia Lamb McCarthy Deputy State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11