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Opinion 99-16
… under which the custodial bank will be indemnified for costs, expenses, damages, liabilities or claims that do … the collateral pledged by the depository bank as security for the town's deposits. The depository bank has requested … a town had no authority to agree to indemnify a lessor for damages sustained through the town's use of the leased …
https://www.osc.ny.gov/legal-opinions/opinion-99-16DiNapoli Releases Executive Budget Report
… to authorize the forfeiture of pension rights for public officials who are convicted of crimes related to his or her public office, and campaign finance reforms. These reforms … $608 million as of SFY 2019-20, excluding changes to the School Tax Relief program. Relies on more than $1 billion in …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportOpinion 90-54
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … to the designated beneficiary of an active member of a public retirement system was the subject of discussion by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing … hazardous waste facility assessments); (contributions to public entities - school district) ENVIRONMENTAL CONSERVATION LAW, §27-0925; …
https://www.osc.ny.gov/legal-opinions/opinion-90-1DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… multi-year schedule of systemwide toll increases to begin in 2024, but a new report from State Comptroller Thomas P. … finances and the toll hike proposal and found gaps in essential information necessary to evaluate the proposal. … and disclose critical information, and identify and put in place all possible cost-savings and alternative revenue …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionDiNapoli Calls for Long-Needed State Debt Reform
… use of debt have been circumvented over the years in state budgets. Since the Debt Reform Act was passed in … debt. The calculation should be based on a rolling 10-year average of personal income growth which will provide enhanced … $92.8 billion in capital spending through SFY 2026-27, an average of approximately $18.6 billion annually. It relies …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformOpinion 89-53
… opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a … foreign fire insurance tax moneys generally must use them for the benefit of the department or company, as determined … to provide fire protection within the jurisdiction for the use and benefit of the fire department and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 88-62
Whether a town may establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and if so whether landfill fees imposed to defray the cost of closing and capping the landfill may be paid into that fund
https://www.osc.ny.gov/legal-opinions/opinion-88-62DiNapoli and William Glasgall Op-Ed
… The Bond Buyer published an op-ed from New York State Comptroller Thomas P. DiNapoli and William … Volcker Alliance, where Dick was a director, released a study in January 2022 that pegged the total outstanding …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… Thomas P. DiNapoli found. The audit examined whether the NYC Department of Housing Preservation and Development (HPD) and the NYC Housing Development Corporation (HDC) properly oversee … (HUD)-assisted rental housing throughout NYC. During the time period the audit looked at — January 2014 through …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… the Obligation Date is the date of the original source transaction. When entering a GL journal for multiple …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… leadership during these difficult times. The resources of my Office are available to assist your efforts and those of …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Corinth – Investment Program (Saratoga County) Village … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment options when investing available funds. Town of Glen – Water and Sewer Operations (Montgomery County) Town …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … treasurer during 2017. Town of West Seneca – Audit Follow-Up (Erie County) The purpose of this review was to assess … adjusted bank balances did not agree with the cash balance from the accounting records. The general fund and the highway …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… partial amount advanced to an authorized cash advance bank account is being returned. See: Chapter VII, Section 10.C – … an AP Adjustment Voucher with an Account code of: 32207 Refund – Lapsed Approps, on the credit line. Federal Grants … to ensure that the vendor gets an accurate 1099. Since the refund relates to a payment that was posted in SFS, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewOpinion 2000-14
… 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). 3 NYPIRG , supra, involved …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14State Agencies Bulletin No. 1971.2
… . Background Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to … information. Note: Employees’ Direct Deposit distribution will be the same across all jobs and paychecks. Upon receipt … name in PayServ. Agencies should not use employee name to search for the employee in PayServ as this leads to errors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.1
… . Background Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to … information. Note: Employees’ Direct Deposit distribution will be the same across all jobs and paychecks. Upon receipt … name in PayServ. Agencies should not use employee name to search for the employee in PayServ as this leads to errors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryOpinion 89-50
… improvement on private property) TOWN LAW, §§64(11-a), 68; STATE CONSTITUTION, Art. VIII, §1: A town may expend … NY2d 80, 320 NYS2d 29; Denihan Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d … in settlement of a claim against the town (see Town Law, §68; 1987 Opns St Comp No. 87-1, p 1). We note that section 68 …
https://www.osc.ny.gov/legal-opinions/opinion-89-50XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… order to ensure the safety of State employees and the public; The agency wants to extend the useful life of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisition