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VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… For full instructions, see Chapter XIV, Section 4.C – Bank Account Reporting and Reconciliations of this Guide. … to properly complete the annual confirmation for each bank account. The path to access this public query: Reporting … – Enter March 31st of the fiscal year being confirmed 'ACCOUNT DESCRIPTION’ – Leave blank to return all advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationOpinion 88-2
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special … and provide for the imposition of special assessments upon properties benefited to finance the cost of such service. … use of the service (see Silkman v Water Commissioners 152 NY 326; 30 Opns St Comp, 1974, p 83). A system of user fees …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 2010-1
… within the village (Village Law §7-730 [4] [b]; see also Twin Lakes Development Corp . v Town of Monroe , 1 NY3d 98, … the village board" (Village Law § 7-730 [4] [c]; see also Twin Lakes Development v Town of Monroe , supra ). 2 In … facilities." (76 NY2d, at 468, 560 NYS2d, at 627; see also Twin Lakes Development v Town of Monroe , 1 NY3d 98, 769 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Tuition Assistance Program – College of Westchester
… Purpose To determine whether College of Westchester complied with the Education Law and the … for State financial aid. Background The College of Westchester, (Westchester) offers programs in business, computer, digital … To determine whether College of Westchester complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterTuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied with the Education Law and the … Assistance Program (TAP) awards. Background LaGuardia Community College (LaGuardia), located in Queens, is part of … To determine whether LaGuardia Community College complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeOpinion 88-35
… of unique computer software) -- Contracts Requiring Bidding (purchase of canned or prepackaged computer software) … constitutes the purchase of a commodity for competitive bidding purposes and does not fall within the professional … of a municipality may be acquired without competitive bidding under the professional services exception. (3) …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our original report, Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesOpinion 92-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … as the village's fiscal agent, is required to pay to the State Comptroller unclaimed moneys representing the principal … for the redemption of bonds issued by the village. You state that 35 serial bonds, issued in bearer form by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-10XII.5.I Prompt Payment Interest – XII. Expenditures
… within 15 days and must do so through the Online Vendor Portal in the SFS. For additional information on how to view … website ( https://www.osc.state.ny.us/state-vendors/portal/15-day-prompt-payments-small-businesses ) for more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… Objective To determine whether the Long Island Rail Road’s Rolling Stock Programs Department has managed the M9 contract … new M9 train cars. The procurement is managed by LIRR’s Rolling Stock Programs Department’s nine employees, with the … To determine whether the Long Island Rail Roads Rolling Stock Programs Department has managed the M9 contract …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementOpinion 93-6
… fire protection services on behalf of a fire protection district. Town Law, §184 provides the exclusive authority for … of a fire protection district. You ask whether a town and a village may enter into an agreement pursuant to article … authorizes "municipal corporations", including towns and villages (see General Municipal Law, §119-n[a]), to enter …
https://www.osc.ny.gov/legal-opinions/opinion-93-6DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… among its top priorities because climate change threatens all aspects of our regional transit system.” To prepare for … only 41% of what it assessed was needed through 2024. All projected work needed through 2024 on Metro-North’s … as it should. Improved reporting will help riders, and all stakeholders in the transit system, better understand how …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… District Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board may, … create the office of claims auditor. Education Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and … Office of county comptroller or county auditor. County Law Sections 575, 577 and 600 Town or Special District Town …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesOpinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate … AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate share of tax refund) SCHOOL DISTRICTS -- Library appropriation (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Opinion 2008-1
… as a trustee on the board of trustees of a not-for-profit foundation that raises money and makes gifts to the school … gifts from, or other matters involving, the not-for-profit foundation for which the board member serves as a trustee … as a member of the board of trustees of a not-for-profit foundation that raises money and makes gifts to the school …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Tuition Assistance Program – Fordham University
… in 1841, operates four campuses in New York State: Rose Hill in the Bronx; Lincoln Center in Manhattan; Westchester …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… New York State Comptroller Thomas P. DiNapoli testified today … DiNapoli is the trustee of the estimated $247.7 billion New York State Common Retirement Fund (Fund), the third … New York State Comptroller Thomas P DiNapoli testified today …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… City & State published an op-ed by New York State Comptroller Thomas P. DiNapoli on the need for companies to be transparent about how … are in place to oversee their AI strategy. I have reached out to the largest publicly traded companies in our state …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsOpinion 89-31
… Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not … in this State that government by representation is the rule. Direct action by the electorate is the exception and … Therefore, unless a city is authorized under its home rule powers to adopt a local law providing for recall …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Community Development Block Grant – Federal Funding and New York
… Agency (FEMA) grants. Funds to New York City The City’s FY 2026 preliminary budget includes CDBG and CDBG-DR revenue … totaling $423 million in FY 2025 and $295 million in FY 2026. The drop is largely due to a decline in CDBG-DR funds, … $156 million in FY 2025, but just $57 million in FY 2026. The City allocated nearly three-quarters of the CDBG …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grant