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Compliance With Payment Card Industry Standards (Follow-Up) (2017-F-24) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With Payment Card Industry Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f24-response.pdfCompliance With Payment Card Industry Standards (Follow-Up) (2017-F-24)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With Payment Card Industry Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f24.pdfComptroller’s Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2014-15, July 2014
All Governmental Funds tax collections through the first quarter were $1.3 billion higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2014-15.pdfComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2013-14, May 2014
Although U.S. and New York State economic growth softened in State Fiscal Year (SFY) 2013-14, tax collections showed signs of real improvement.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2013-14.pdfComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdfFinancial Outlook for the Metropolitan Transportation Authority - November 2017
The MTA is the largest mass transit agency in the nation, providing services to nearly one-third of the nation’s mass transit commuters.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2018.pdfFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… grew 6 percent in the first six months of 2018, according to a report released today by State Comptroller Thomas P. … June, local collections totaled $8.5 billion compared to $8 billion during the same period last year. This is the … much of the state," DiNapoli said. "The upcoming back-to-school and holiday shopping seasons may bolster what has …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018DiNapoli: State Faces Potential Budget Gaps
… or one-time resources are from the State Insurance Fund, Mortgage Insurance Fund and other funds. All Funds PIT …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsUnderstanding Your GASB Report – Governmental Accounting Standards Board
… For additional terms and descriptions, refer to the Governmental Accounting Standards Board (GASB) website … of net assets by the government, which is applicable to a future reporting period. It has a negative effect on net … of net assets by the government, which is applicable to a future reporting period. It has a positive effect on net …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 2002-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS AND NOTES -- Permissible Uses (financing acquisition of development rights for open space preservation) -- … funded by real property tax monies for the purchase of certain farms …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 89-60
… Inspector (engaged in private business of performing home inspections) GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), … inspector engaged in the private business of performing home inspections for prospective purchasers of homes does not … inspector also engaging in the business of providing home inspection reports to prospective purchasers of homes …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 2009-2
… at 74). 2 Town Law § 209-q (13) (a), as amended by chapter 512 of the Laws of 1974, sets forth when the approval of the … . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold was to … Town Law § 209-q. The legislative history of L 1974, ch 512, which amended Town Law § 209-q (13) to add the reference …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0DiNapoli: Local Communities Reducing Number of Homeless Veterans
… from 2011 to 2016. Due to federal funding uncertainty for programs that assist homeless veterans, some programs may … was created to ensure that all homeless veterans have quick access to housing services. Since 2015, Albany, …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransOpinion 96-4
… take back a purchase-money note secured by both a first mortgage on the property and a fund created by the buyer and … of village real property by contracting to have the buyer pay an amount equal to the purchase price to a third party … does not authorize a village to take back a purchase-money mortgage). Therefore, whether the village may enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… sewer district) COUNTY LAW, §§215(5), (6); 275: Pursuant to County Law, §215, real property acquired for a county … sold, upon a two-thirds vote of the board of supervisors, to the highest bidder after public advertisement. Such sale would not be subject to a referendum within the district. You ask whether the sale …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 2004-1
… Law §209-b[1][a]). Pursuant to section 209-b(1), the squad is authorized to render services in case of accidents, … required, as well as in the case of alarms of fire. There is nothing in section 209-b(1) suggesting that services in … to those involving an ambulance. To the contrary, it is apparent that such services include both ambulance …
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
… Bureau of State Accounting Operations (OSC BSAO) Budgets and Spending is responsible for reviewing and approving APJV transactions submitted by agencies. APJV … transactions are submitted in the Accounts Payable module and are used to adjust expenditures between and within …
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
… the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in the Federal Payment … the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in 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
… Brown resigned. She pleaded guilty to Grand Larceny in the 3rd degree as a public corruption crime, Corrupting the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-funds