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Understanding Your GASB Report – Governmental Accounting Standards Board
… on net position, like assets. Discount Rate Per GASB Statement No. 67, a blended or single rate (expressed as a … GASB report issued by NYSLRS for employers to comply with Statement No 68 …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development rights for open space …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2006-10
… salary of town engineer) -- Real Property (use of proceeds from lease of district property) MUNICIPAL FUNDS -- … and town outside village monies); (crediting proceeds from the lease of town and special district property) -- … engineer) WATER IMPROVEMENTS -- Real Property (proceeds from the lease of) ZONING AND PLANNING -- Expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 89-60
… in receipt of your letter concerning the propriety of a town building inspector also engaging in the business of … reports to prospective purchasers of homes within the town. Article 18 of the General Municipal Law (§800 et seq .) … Concerning the propriety of a town building inspector also engaging in the business of …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 2009-2
… in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State Comptroller's Permission (when … need to obtain the State Comptrollers approval for a town water improvement is …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0DiNapoli: Local Communities Reducing Number of Homeless Veterans
… The number of homeless veterans in New York has dropped … The number of homeless veterans in New York has dropped dramatically over the past …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransOpinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general reserve fund); … to your request for our opinion concerning the disposition of the proceeds of the sale of certain village owned real …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… of the county established pursuant to the provisions of Article 5-A of the County Law (see Shields v Dinga , 222 AD2d … to accomplish the purposes of the district (County Law, §263). No general provision is made in Article 5-A for the sale of the property of a county …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 2004-1
… letter dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin, referring to acquisitions of … letter dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin). 2 Prior to 1956, section 209-b(1) …
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
… entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State … is within the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust … entries for payment vouchers that have been posted in SFS regardless of payment status …
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
… On occasion, the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in … them that the award is not available. After all avenues of resolution have been exhausted, it may be necessary to … on the difference in whole days between the average date of check clearance for the disbursement and the date the …
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)
… costs against each funding source even though the total project costs are contained in one SFS Project. SFS reports include the full project budget, full … costs against each funding source even though the total project costs are contained in one SFS Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… policies that are applied to the extent practical in our ACFR presentation for the recording of capital assets. The …
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
State tax receipts in June were down $15 billion or 173 percent from the previous year according to the monthly report released by Comptroller DiNapoli
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)
… audit report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City … for operating the subways and most of the public bus service throughout New York City, and MTA Bus provides bus service in portions of the Bronx, Queens, and Brooklyn, and …
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)
… 2021-S-33 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about 1.2 million active and retired … were billed out of compliance with guidelines (such as billing for more drug units than allowed and inadequate …
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)
… located, and referred to the Program. Generally, after referral, children should be evaluated by qualified … the audit identified disparities across the State in the referral and inclusion of children into the Program as well …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followWindows Domain Administration and Management (Follow-Up)
… 33 petabytes of storage, and 35,000 Virtual Desktop remote connections. ITS provides State agencies secure networking …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… and respect. In 2014, OASAS entered into a 5-year (July 1, 2014 through June 30, 2019) $45.6 million contract … addiction treatment services. During fiscal year 2017-18, Palladia operated 31 distinct programs, 10 of which are … program-related. The audit, which covered the period from July 1, 2015 through June 30, 2018, found that OASAS was not …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-follow