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DiNapoli: State Faces Potential Budget Gaps
… New York state faces potential budget gaps in future years, according to an analysis of the state’s Financial Plan … use of temporary resources to pay for recurring costs. “New York is facing the prospect of outyear budget gaps,” … New York state faces potential budget gaps in future years …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsUnderstanding Your GASB Report – Governmental Accounting Standards Board
… due. Employer Allocation Percentage or Proportionate Share A measure of an employer’s relative share of a cost-sharing pension plan as compared to all …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 2002-5
… whether a town may provide in its proposed budget for the next fiscal year an appropriation, to be funded by real … Whether a town may provide in its next fiscal year proposed budget an appropriation funded by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2006-10
… of town engineer) -- Real Property (use of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting … town outside village monies); (crediting proceeds from the lease of town and special district property) -- Deposits and … WATER IMPROVEMENTS -- Real Property (proceeds from the lease of) ZONING AND PLANNING -- Expenses (broadcasting …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 89-60
… private business of performing home inspections) GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), (c): Although a building … the conduct of the private business could violate General Municipal Law, §805-a, the municipality's code of ethics, or … of homes within the town. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 2009-2
… of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the … may provide a water improvement as a town function in the area of the town outside of any villages or in any portion of that area. Town Law § 209-q (8) provides that the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0DiNapoli: Local Communities Reducing Number of Homeless Veterans
… dramatically over the past five years, according to a report issued today by State Comptroller Thomas P. DiNapoli. Homeless veterans … have such a significant number of homeless veterans. The report identified several successful partnerships that are … dramatically over the past five years according to a report issued today by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransOpinion 96-4
… LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general reserve fund); … of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget Procedures … of proceeds of sale of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment of …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real … 275: Pursuant to County Law, §215, real property acquired for a county sewer district, that is no longer needed for … Whether the sale of the real property used for a county sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 2004-1
… SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance … Services (imposition of fees for services of an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; … §176: A fire district may not impose fees for emergency rescue services provided by an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of … transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… is entered in the Federal Payment Management System (PMS). Meanwhile, state payments must be made. State agencies … is entered in the Federal Payment Management System PMS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds for her personal use … of her plea agreement, of which she paid $20,000 during yesterday’s plea. “Ms. Brown violated the public trust by … Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds for her personal use …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsXIX.6.D Reporting – XIX. Project Costing (PCIP)
… – Billable Project Activity The new SFS Analytics DW905 supports the transition of agencies from use of the Project … as their project across all funding sources. The report supports agency projects with the agency Project Costing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… 2015, the balances in the system were converted to the new Statewide Financial System (SFS) Asset Management (AM) … approach; and the inclusion of all infrastructure assets (roads, bridges, sewer systems, water systems, etc.) These additional reporting elements and new requirements are described in detail in the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationDiNapoli: June Tax Receipts Down 17.3% From Last Year
… in June were down $1.5 billion or 17.3 percent from the previous year, according to the monthly state cash report released by State Comptroller … receipts in June were down $15 billion or 173 percent from the previous year according to the monthly report released by …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… of PM on its fleet of vehicles. For example, 173 of the 285 required LSOs (60.7%) in our random sample were done late …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… our initial audit report, Empire BlueCross – Overpayments for Physician-Administered Drugs (Report 2021-S-33 ). About … The Empire Plan is the primary health insurance plan for NYSHIP, providing over 1 million members with four types … Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followOversight of the Early Intervention Program (Follow-Up)
… the Program When a child has a developmental delay or disability, their early years provide a critical window of … Research shows that the earlier a developmental delay or disability is identified, and the sooner services begin, the … evaluation. If the evaluator determines a child has a disability or developmental delay, the municipality is …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followWindows Domain Administration and Management (Follow-Up)
… mission of the State. ITS operates data centers 24 hours a day, 365 days a year to support statewide mission-critical applications for … phones, 100,000 workstations/laptops/tablets, 16,000 virtual and real servers, 33 petabytes of storage, and 35,000 …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-follow