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Opinion 96-8

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … issues discussed in the opinion. FEES -- Justice Courts (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations evidenced by photo-monitoring); …

https://www.osc.ny.gov/legal-opinions/opinion-96-8

Opinion 96-7

… valuations, population or any other equitable method or formula as agreed to by the parties to the agreement. You ask … that a cooperation agreement may provide a method or formula for equitably allocating the operating costs of the … under the agreement. It further states that the method or formula: shall be established by the participating ... …

https://www.osc.ny.gov/legal-opinions/opinion-96-7

Opinion 96-24

… -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … §6-g: A fire district board of commissioners may determine to include in the annual fire district budget an amount to be paid into a capital reserve fund established for the …

https://www.osc.ny.gov/legal-opinions/opinion-96-24

Opinion 92-7

… Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's … Association may expend foreign fire insurance tax moneys to pay debts incurred in the operation of volunteer … the expenditure will provide personal financial relief to the firefighter and his or her family. You ask whether the …

https://www.osc.ny.gov/legal-opinions/opinion-92-7

Opinion 95-1

… loans, grants, subsidies, contributions and any other form of financial assistance to" the agency, for purposes of …

https://www.osc.ny.gov/legal-opinions/opinion-95-1

Opinion 91-48

… heard matters brought by an attorney who was his close friend, business associate and personal attorney. In this …

https://www.osc.ny.gov/legal-opinions/opinion-91-48

Opinion 2001-11

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of … of a corporation would not have a prohibited interest in contracts between the fire district and corporation for … or she does not have any of the powers and duties listed in General Municipal Law §801 in connection with the …

https://www.osc.ny.gov/legal-opinions/opinion-2001-11

State Comptroller DiNapoli Releases State Audits

… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: City University of New York: Lehman College - Controls Over Bank Accounts …

https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits

City of Newburgh – Budget Review (B23-6-9)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to  issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …

https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9

City of Yonkers – Budget Review (B23-6-6)

… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … balance, one-time State funding, and sale of property, to balance its budget.  The City could face a total shortfall … if revenue estimates are not realized. The City plans to borrow up to $15 million for tax certiorari settlements in …

https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6

X.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management

… the New York State Single Payment Vendor ID Request form. Submit the New York State Single Payment Vendor ID Request form to the VMU via fax at (518) 402-4212 or email at …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-id

IX.12.K Functional Clearance Patterns – IX. Federal Grants

… state holds federal funds in its accounts pending payment to a payee. This includes the time that checks are issued … clear the state's bank account or EFT settlement occurs. To calculate CMIA interest liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patterns

Press Conference on the Flushing Snapshot Report

… take questions from members of the press afterward. The live stream of the conference has ended, but the replay of the …

https://www.osc.ny.gov/events/flushing-snapshot

City of Newburgh – Budget Review (B21-6-13)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …

https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13

IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions

… The following are the most notable statutes for account code usage in the SFS: State Finance Law §8 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes

VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets

… agencies: Apportionment – Interunit apportionments are movements of lump sum appropriation authority between … to either OFT or OGS. Suballocation – Suballocations are movements of appropriation authority between Business Units …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfers

DiNapoli: MTA Not Holding Paratransit Contractor Accountable

… urge MTA officials to collect the penalties owed and beef up its monitoring of this contractor to ensure customers are … GCS, the contractor hired to run the MTA’s Paratransit Call Center – which provides travel planning and … travel information and mistakes on dates, trip times, number of riders, addresses, cross street names, equipment …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountable

XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement

… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense reports in the Statewide Financial System … (SFS). These reports should detail all expenses for the travel event, including expenses that are on the State travel …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliation

IV.4 Overview – IV. Accounting Codes - Uses and Descriptions

… incur obligations for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and … and recorded using an expenditure account code in SFS. Every effort has been made to provide expenditure … incur obligations for specific purposes each fiscal year in the form of an appropriation …

https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overview

DiNapoli Honors Caribbean Leaders

… and emceed by curator and producer, Jodine Dorcé, with music provided by Andre White. State Senator Roxanne …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leaders