Search
IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… the CMIA regulations. Subpart A of the regulations deals with the larger federal programs under which the state … CMIA statute INCLUDING the interest provisions. Subpart B deals with the state’s smaller federal programs, which are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaDiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother
… A Rochester woman pleaded guilty to stealing more than $121,000 … A Rochester woman pleaded guilty to stealing more than $121000 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmotherReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Regulation 315.4 of the New York Codes, Rules and Regulations (NYCRR) clearly … time-keeping system on the Resolution. Employer may omit NYSLRS registration numbers and Social Security numbers … from the publicly posted Resolutions. Employer must omit NYSLRS registration numbers and Social Security numbers …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… effort to achieve those goals, and report quarterly on their MWBE participation to the Department of Economic … reported. To verify MWBE payments, auditors sent confirmation letters to 102 MTA prime contractors and … that the MTA did not follow its own procedures requiring site visits and inspections to ensure that MWBE …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… Latino Association, Inc. “Families who visit fall in love with the quality of life and education system, which are … a big city like New York City. We are a welcoming city and love our diverse families and friends.” “Utica has been …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaOpinion 90-64
… are improper and without effect (see, e.g., 1988 Opns St Comp No. 88-70, p 137). Generally, where a municipal … adopted by the finance board of the Town of Oyster Bay for the purpose of financing original capital … other than this one exception for the Town of Oyster Bay, bond resolutions for town special district projects are …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … reserve fund may be established for the construction of a type of improvement provided pursuant to Article 12C of …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 95-29
… Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a … TOWN LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory referendum, sell … of the water district must be placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 91-4
… the conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire … whether fire apparatus of a village could be transferred, for nominal or no consideration, to a newly-formed joint fire … authorize the transfer of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 2002-13
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department … expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 93-31
… board member from home to meetings) PUBLIC OFFICERS LAW, §64: The expenses of the members of the board of commissioners … their actual and necessary expenses. Public Officers Law, §64, however, provides that every public officer who is not … compensation, they may be reimbursed, pursuant to section 64, for their "actual expenses necessarily incurred" in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 2000-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 2000-3
… the Town Law, irrespective of whether the establishment or extension is subject to prior approval of the State … ask whether a resolution approving the establishment or extension of a town special district under Town Law, article … even though prior approval of the establishment or extension by the State Comptroller is not required. You also …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… Such costs are generally classified under functional categories such as general maintenance and operation expenses, general office and administrative expenses, general … the method or basis for allocation should be identified. In situations where the contractor provides services funded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsSUNY Bulletin No. SU-231
… Tax Deferred Annuity ED TDA Copeland Locked_Query_083 (EE annuity contrib while on WC) has been developed in the PS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-231-suspension-403b-tax-sheltered-annuity-plans-employeesDiNapoli: Corporations to Disclose Political Spending
… New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), … companies to follow suit. Shining more light on the use of corporate resources to influence the political process leads to better understanding of how this activity can affect a company's bottom line and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingDiNapoli Calls for Improvements to Capital Planning Process
… New York spent an estimated $81.7 billion – including tax dollars, federal aid and long-term borrowing proceeds – … years New York spent an estimated $817 billion including tax dollars federal aid and longterm borrowing proceeds to …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processOpinion 99-1
… exclusive purpose of providing benefits to participants and their beneficiaries or for the purpose of defraying the reasonable expenses of the operation and administration of the program" (emphasis supplied). …
https://www.osc.ny.gov/legal-opinions/opinion-99-1AFR - Notes to Financials Template
Office of the New York State Comptroller, Annual Financial Report, Notes to Financials Template
https://www.osc.ny.gov/files/local-government/required-reporting/docs/notes-financials-template.docxNotice to Chief Fiscal Officers
Important Changes to the Annual Financial Report (AFR) 2023
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/notice-cfos.pdf