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Opinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 2002-9
… Piro v Bowen , 76 AD2d 392, 430 NYS2d 847 lv den 52 NY2d 702, 437 NYS2d 1025). Article VIII, §1 is applicable even if …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 98-1
… commission, division, office, council, committee, or officer of the state, whether permanent or temporary, or a … L 1991, ch 637, Letter of July 10, 1991 to the Honorable Elizabeth D. Moore, Counsel to the Governor, from the New … Clearly, that phrase includes, inter alia , fire and police protection. 1 It is further our opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-98-1New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… public's view, so more analysis is needed to examine the long-term impact of these spending decisions. My office expects to …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… An Expenditure transfer is used to adjust or reclassify previously posted expenditure accounting transactions using a General Ledger … An Expenditure transfer is used to adjust or reclassify previously posted expenditure accounting transactions using a General Ledger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry (GLJE) in SFS. Revenue transfers may be done within the same fund or … of receipts between funds and account codes as authorized in legislation Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… adjustments to payments and deposits should be submitted in either the Accounts Payable AP or the General Ledger GL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… to comply with the provisions of Subpart B, (205.3-c), the Treasury Department may decide to require that certain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaXII.8.B Matching – XII. Expenditures
… order is the Procurement Card. An agency must address match exceptions before a voucher processor can submit a voucher into workflow. An agency can view match exceptions associated with a particular voucher via a link on the voucher or in the match exceptions workbench. The match exceptions report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting … that will be taken to prevent a shortage from happening in the future. 1. Prepare a voucher, as described in Chapter XII, Section 5 - Agency Payment Preparation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… P. DiNapoli announced James “Jay” Spina was sentenced in federal court for running a large-scale health care … and today was sentenced to serve 108 months (nine years) in federal prison, plus three years of probation and pay $9.7 million in restitution and forfeit $9.1 million. "Mr. Spina …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudThanksgiving Day Message from State Comptroller DiNapoli
… Thanksgiving is a time for celebrating all of the blessings in our lives and to remember those who are not as fortunate. … that serves the people of this great state. We live in a state and country with bountiful opportunities, and … on the many wonderful people and amazing possibilities in your own life. I wish you and your family safe travels …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… P. DiNapoli today announced his office will conduct a training session in cooperation with Ulster County Executive … County. “Fire district officials can benefit from this training to help them protect their assets by tightening … York State Comptroller’s Office to offer internal controls training as a resource to all fire departments throughout …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesComptroller DiNapoli's Legislative Program
… elected official, a candidate for a statewide elected office, or their authorized political committee, during an … Code of Rules and Regulations section 126.1 Archived: Legislative Session 2023–2024 …
https://www.osc.ny.gov/legislationArchived: Legislative Session 2023–2024
… to choose pension benefits or a death benefit in certain circumstances. Vetoed by the Governor Public … indebtedness for the construction of sewage facilities in determining current local debt limitation. Exclusion of … DiNapoli to increase accountability and transparency in state and local government …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Archived: Legislative Session 2015 –2016
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires … (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is permitted to hold in …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Street Construction-Related Permits (Follow-Up)
… Control (Bureau) is responsible for overseeing all construction-related permitting. The Bureau comprises two … the NYCStreets Permit Management System (NYCStreets), an online application. An applicant must first register by … the Permit Office. Once the permittee is registered, they can apply for a permit to do work and pay the permit fees. A …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followOmnibus Technical Procurement Amendments
… (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsOversight of Weights and Measures Programs
… Purpose To determine whether the Department of Agriculture and Markets (Department) adequately monitors and enforces weights and measures to ensure consumer confidence in products … To determine whether the Department of Agriculture and Markets adequately monitors and enforces weights and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsPipeline Safety Oversight (Follow-Up)
… included in our initial audit report, Pipeline Safety Oversight ( 2015-S - 31 ). Background New York State’s … liquids) . According to Pipeline and Hazardous Materials Safety Administration (PHMSA) records, between 1997 and 2016, … Service Commission (PSC) operates a federally certified safety program for intrastate and interstate pipelines. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-follow