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XVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingOpinion 90-22
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water … by the Public Service Commission. If the municipality in its discretion decides to invest these moneys, the … fee. Opn Nos. 81-27 and 79-754 are superseded. We are in receipt of your letter asking whether 1976 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Comptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… announced the guilty pleas of William Rapfogel, former executive director and chief executive officer of the … Poverty (Met Council), and David Cohen, also a former executive director of the council. Rapfogel and Cohen both … announced the guilty pleas of William Rapfogel former executive director and chief executive officer of the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingOpinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Comptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… indictment with a scheme to rig the bidding process for a number of multi-million dollar public works contracts in … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingOpinion 88-33
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … original developer having sold out to another developer. No laterals were installed to serve the two unserved … be served. In addition, since the district was formed at no cost to the town, these laterals cannot be constructed …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24-response.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1-response.pdfMid-Year Update to the Approved Budget for Fiscal Year 2021-22 and Multi-Year Financial Plan for Fiscal Years 2021-22 through 2024-25 (As of September 30, 2021)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2021-22
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2021-22.pdfMid-Year Update to the Approved Budget for Fiscal Year 2020-21 and Multi-Year Financial Plan for Fiscal Years 2020-21 through 2023-24 (As of September 30, 2020)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2020-21
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2020-21.pdfMid-Year Update to the Approved Budget for Fiscal Year 2019-20 and Multi-Year Financial Plan for Fiscal Years 2019-20 through 2022-23 (As of September 30, 2019)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2019-20
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2019-20.pdfOpinion 2000-3
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … the proposed district or extension; and (d) whether it is in the public interest to grant in whole or in part the relief sought. If the board …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Contract Advisory No. 19
GoLive Guidance for Contracts Requiring OSC Review
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewXII.4.F Proper Invoice – XII. Expenditures
… avoiding prompt payment interest. The Invoice Checklist can assist agencies in communicating invoice requirements to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… New York State Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the … and George P. Beach II, Superintendent of the New York State Police, announced today the arrest and guilty plea of … $38,000 from Putnam Engine and Hose. Gerardi was arraigned on Monday in White Plains federal court and pled guilty today …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… Purpose To determine whether the Department of Health effectively oversaw localities' efforts to coordinate veterans' health care benefits provided through Medicaid and the U.S. Department of Veterans Affairs (VA). The audit covers the period April …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… About the Program New York State is rich in surface and ground water resources, with over 70,000 miles of rivers and … freshwater lakes, ponds, and reservoirs that are used for drinking, bathing, and recreation. As the State’s … regulatory agency, the Department is responsible for improving and protecting this vast network of water …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantApproved State Contracts and Payments
… construction of the New York State Fairgrounds Exposition Center. $3.6 million with MMC Corporation for proceeds from … to construct the Western New York Welcome Center at Grand Island, Erie County. $17.1 million with Slate Hill … for the Disabled Inc. for janitorial services at the Long Island Expressway Welcome Center. $4.2 million grant to CSX …
https://www.osc.ny.gov/press/releases/1018/01/approved-state-contracts-and-paymentsDiNapoli Report Examines Troubling Child Poverty Trends
A new report by State Comptroller Thomas P DiNapoli details troubling child poverty trends across the state including a child poverty rate that is one of the worst in the nation and alarmingly high in some cities
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… – Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman announced the arrest of Mount Vernon … Comptroller Thomas P DiNapoli and Attorney General Eric T Schneiderman announced the arrest of Mount Vernon …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richard