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Understanding Your GASB Report – Governmental Accounting Standards Board
… For additional terms and descriptions, refer to the … (a) this rate will support projected benefit payments of the plan, and, (b) assets will be invested using the … An explanation of the terms used in the Governmental Accounting Standards Board …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 90-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … employees of an industrial development agency established for the benefit of the city. You ask whether, pursuant to … pursuant to Public Officers Law 18 a city may indemnify the members of an industrial development agency IDA …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time … a town may establish a joint human rights commission for the portion of the town located outside a village, and … a town may establish a joint human rights commission for the portion of the town located outside a village and one …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-6
… based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal … Use Highway (effect of existing residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway … Law. You ask whether the highway may be so designated if there is "sporadic" usage, mainly on weekends, of certain …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… by a county social services official. August 20, 1990 Norris L. Webster, Esq., County Attorney County of Orleans …
https://www.osc.ny.gov/legal-opinions/opinion-90-30NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… Thomas P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for … Thomas P DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… Law (§209-a, et seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain instances, the … for the district must be stated in both the petition and notice of hearing (Town Law §§191, 193[1]). Under article … increase must be initiated by petition and is subject to a public hearing (Town Law §202-d[1]). Under Town Law §209-h(1) …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-5
… is situated (CPLR, §6511[a]). If the clerk maintains a block index it is indexed against the block. A county clerk who does not maintain a block index, indexes the notice of pendency against the names …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which … You ask whether the threshold in Town Law 209q 13 a which …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-77
… provision by the corporation of arts-in-education programs to the district. However, disclosure would be required under General Municipal Law, §803. This is in reply to your letter in which you inquire whether a school board … Council on the Arts has contracted with the local council to provide State funds up to fifty percent of the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli Releases State Audits
… in October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy … costs, such as property related costs and vehicle expenses, and $17,650 in personal service costs. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsOpinion 96-4
… are village moneys (see NY Const. Art VIII, §1; Grand Realty Company v City of White Plains , 125 AD2d 639, 510 …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT … Whether the sale of the real property used for a county sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 93-26
… has formed an ambulance district and contracted with a not-for-profit corporation for the provision of personnel to operate district-owned … the services of the ambulance district and retain the fees for use by the district. Pursuant to articles 12 or 12-A of …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES -- Court Fees (fees for certificate of adoption or certified copies of orders of adoption) SURROGATE'S COURT … may not charge a fee for certificates of adoption or for certified copies of orders of adoption. This is in reply to …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2004-2
… of town board member as lessor of real property leased to gravel vendor) -- Interest in Contracts (town board member whose spouse leases real property to gravel vendor) -- Leases (by spouse of town board member to gravel vendor) -- Purchase and Sales (purchase of gravel from …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Accounts Payable Journal Voucher (APJV) transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau … Accounts Payable Journal Voucher APJV transactions are used to adjust accounting entries for payment vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Employees may receive payment for expenses through direct deposit or check, depending on the preferred payment method in the employee’s payroll information in the SFS. OSC’s Bureau … Employees may receive payment for expenses through direct deposit or check depending on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds … office and Yates County Sheriff Ronald Spike’s office. Brown, 49, admitted before Judge Cook in Yates County Court … took place between January 1, 2018, and May 21, 2019, when Brown resigned. She pleaded guilty to Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-funds