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II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements report aggregate data for the State, distinguishing between the governmental … and component units. In addition, information is provided for each major fund of the governmental and proprietary fund … (other than MD&A) includes budgetary comparison schedules for governmental funds, information about infrastructure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… Federal pandemic relief funds resulted in New York having a positive balance of payments with Washington, with the state ranking 42 nd in federal fiscal year (FFY) 2023 on a per capita basis, … tax dollars to the federal government than they get back.” New Jersey, Massachusetts and Washington were …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfOpinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the sale of certain village owned real property. You state that the village acquired the property in question with … into one or more reserve funds currently authorized by State statute because the village believes the amount would …
https://www.osc.ny.gov/legal-opinions/opinion-96-4DiNapoli Releases Economic Report on the Bronx
… 2017, the Bronx’s population increased by 10.4 percent to 1.47 million residents. During that time, the borough’s … 2019 the overall population saw a slight decline from 1.47 to 1.42 million, in line with declines citywide. The … or African American 7,239 1,598 383 Note: Rates are per 100,000 people. Data is as of May 16, 2021. Sources: NYC …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxResources and Responsibilities: New York State’s Environmental Funding
… later, DEC programs range widely, from managing fish and game populations and overseeing the extraction of natural … species and 58 species of special concern. More than 100 game fish and game animal species. 12 fish hatcheries, raising 11 species …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingDiNapoli: Buffalo's Financial Condition Improves
… The city of Buffalo’s finances have stabilized in recent years because of careful budget planning, the … across the state. “Buffalo’s finances are trending in the right direction,” said DiNapoli. “Sensible budgeting, … and members of the oversight board has been instrumental in creating a positive fiscal outlook for Buffalo, but there …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesDiNapoli: Technology Changing How Local Governments Serve Residents
… The initiatives underway in Schenectady are a model for others to follow, and I commend Mayor McCarthy and the Schenectady City Council for prioritizing these projects. I encourage other local … McCarthy said. “I applaud State Comptroller DiNapoli for highlighting these efforts in support of local …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 91-51
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli: MTA Faces Worst Financial Crisis in History
… the July Plan does not reflect this. It has not detailed how it will achieve this reduction. Also not reflected in the MTA’s July Plan are details on how it will achieve the $2.2 billion in cost reductions it … for the Metropolitan Transportation Authority Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyState Fiscal Year 2022-23 Enacted Budget Analysis
… under five years of age for each available child care slot or where there are no available slots at all). Property …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfInvesting and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfOpinion 99-16
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Defense and … -- Terms and Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties … superseded to the extent it may be inconsistent. This is in response to your inquiry concerning the propriety of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 90-54
… the equitable distribution of retirement benefits payable from the New York State and Local Retirement Systems … Domestic Relations Law. Accordingly, the Retirement System will honor a properly drawn domestic relations order issued … System is mandated to pay the benefit due on a Tier I or II member to the widow or widower, children under age …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… New York State Comptroller Thomas P. DiNapoli and New York State … a shameful breach of the trust his constituents placed in him,” said Attorney General Schneiderman. “New Yorkers are … Mills, redirect the money from Micro Targeting to NY 4 Life, a non-profit corporation Wills controlled, while …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicState Contract and Payment Actions in June
… program administration. $3.6 million with Cerner State & Local Government Services Inc. to upgrade the Clinical … hosting commitments for the 2023 Winter World University Games. $1.2 million to Byrne Holdings Inc. for a portion of … $ 4.9 million to Arnold & Porter Kaye Scholer LLP for legal services. Gaming Commission $16.4 million to the City …
https://www.osc.ny.gov/press/releases/2022/07/state-contract-and-payment-actions-juneXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to … and statutes, and to determine if the account is necessary for its operations. To ensure that each new account is … Statutory reference where applicable; Justification for establishing the new account; Estimated initial balance; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsState Contract and Payment Actions in June
… along I-88 in Schenectady County. $2.9 million with Slate Hill Constructors Inc. for concrete pavement treatment at …
https://www.osc.ny.gov/press/releases/2021/07/state-contract-and-payment-actions-juneState Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved … been expediting payments for purchases. These are reported in Open Book. Major Contracts Approved Department of …
https://www.osc.ny.gov/press/releases/2020/12/state-contract-and-payment-actions-november