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Opinion 92-55
… -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, 11-1122: A village may not contract to provide, at the expense of the private owners, a village employee to perform testing of water within a private … Whether the village may enter into a contract to provide at the expense …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to gratuitously … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is …
https://www.osc.ny.gov/legal-opinions/opinion-95-17III.2 SFS Policies – III. Statewide Financial System (SFS)
The State Comptroller shall be required to audit all vouchers before payment and all official accounts to audit the accrual and collection of all revenues and receipts and to prescribe such methods of accounting as are necessary for the performance of the foregoing duties
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… of this Guide where these statutes govern statewide policies that must be followed. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… year-to-date collections continue to lag prior year results, tax collections through February were $758.4 million … Although yeartodate collections continue to lag prior year results tax collections through February were $7584 million …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsXV.11 Journal/Revenue Transfers – XV. End of Year
… OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, OSC … OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersNew York’s Economy and Finances in the COVID-19 Era
… Statewide, 28% of Lost Jobs Have Been Regained Through July; in NYC, 17% While New York State has regained more than … a U.S. Census Bureau survey during the week ending August 22. New York’s share was the second-highest among the states, … elements of negative or positive impacts.) Other survey results related to business operations include: Half of New …
https://www.osc.ny.gov/reports/covid-19-september-2-2020NYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… Comptroller Thomas P. DiNapoli today warned retirees not to be fooled if they received text messages or other communications that purport to come from the state’s retirement fund and the Office of the State Comptroller, asking for a payment to “upgrade” the retirement fund. It’s a scam. Report the …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… help them stay in their homes and avoid higher levels of care and publicly financed care. Programs are administered at … New Yorkers access a range of specialized, non-medical in-home and other services, including home health aides, … efforts of the AAAs to ensure both program and fiscal reviews are conducted. DiNapoli noted that NYSOFA officials …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… The average bonus paid to employees in New York City’s securities … to share in economic success.” DiNapoli estimates the 2020 bonus pool for New York City securities industry workers … to $31.7 billion during the traditional December-March bonus season, up from $29.7 billion in 2019. The growth of …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… the 2022 Inflation Reduction Act (IRA), including close to $2 billion in funds for environmental and energy purposes that could help lower costs to consumers during New York’s transition to clean energy. DiNapoli warns there is now significant … from the 2022 Inflation Reduction Act IRA including close to $2 billion in funds for environmental and energy purposes …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersAccess Controls and Vulnerability Management Over Critical Systems
… risks associated with unauthorized access to systems and data. The audit covered the period from May 2024 through October 2025. About the Program BPCA, established in 1968, is a New … of Standards and Technology and the Payment Card Industry Data Security Standard. We also used BPCA’s own internal …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsComptroller DiNapoli Releases State Audits
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended Sept. 30, … had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund, the boiler inspection …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli Proposes More Transparency for Fire Protection Costs
… of financial operations. The report notes: As of December 2015, there were 886 fire districts in the state. All 62 … to municipalities and fire districts. Between 2011 and 2015, the Comptroller's office audited 194 fire districts and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsOpinion 89-41
… mandatory referendum to establish a service award program for the volunteer firefighters of a fire district may be … prior to the establishment of a service award program for the volunteer firefighters of a fire district pursuant to … authorizes the establishment of a "service award program" for the volunteer firefighters of: (1) a "political …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 92-19
… single-family dwellings, although the "Rules of the Road" would apply upon private roads open to public traffic. … roads. We note, however, that the so-called "Rules of the Road" contained in Title VII of the Vehicle and Traffic Law … §1660 to these roads. As noted, however, the "Rules of the Road" would apply to the roads in question if they are open …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 95-32
… MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the … COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements) GENERAL MUNICIPAL LAW, … A local government is not required by law to enter into security and custodial agreements identical to the models …
https://www.osc.ny.gov/legal-opinions/opinion-95-32IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… and cable companies. 31121 Medical Care – Statewide Hospital Patient Services 1% of each general hospital's gross revenue received for inpatient hospital … corporation status. 32405 Lottery Tickets Lottery games ticket sales. 32406 Video Lottery Receipts from Video …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsXI.15 Overview – XI. Procurement and Contract Management
… This section provides information related to submission of procurement records to the Office of the State Comptroller (OSC) as a separate … of the contract(s). This process is currently limited to grant procurements. Guide to Financial Operations REV. … This section provides information related to submission of procurement records to the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15-overviewXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) represents a … Pursuant to 98 of the State Finance Law the State Comptroller shall invest and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stip