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Opinion 90-63
… 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-90-63Opinion 88-69
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance … service in contravention of article VIII, §1 of the State Constitution. March 22, 1988 Lawrence D. Hasseler, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69State Comptroller DiNapoli Statement on New York City Teachers' Contract Agreement
… and the UFT reaching an agreement for a long overdue contract for teachers is a most welcome change in how city … and the UFT reaching an agreement for a long overdue contract for teachers is a most welcome change in how city …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-new-york-city-teachers-contract-agreementXII.5 Agency Payment Preparation and Submittal – XII. Expenditures
… to the Office of the State Comptroller OSC for payment in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5-agency-payment-preparation-and-submittalMessage from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for … of challenges. The impact of the economic shutdown on the State’s financial plan was sudden and dramatic; ultimately, …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerLewis County – Court and Trust Funds (2024-C&T-1)
… commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Rockland County – Court and Trust Funds (2019M-45)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … are responsible for maintaining up-to-date and complete records for court and trust funds and abandoned property. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Putnam County – Court and Trust Funds (2024-C&T-2)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … annual basis to the State Comptroller accounting for all money, securities and other properties deposited to courts …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Livingston County Court and Trust Funds (2022-C&T-4)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … our impending review of court and trust funds on February 18, 2022, the Treasurer and County Clerk reconciled their …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Wayne County Court and Trust Funds (2022-C&T-1)
… commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a … court and trust funds and abandoned property to the State Comptroller as prescribed by statute. Records …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Herkimer County – Court and Trust Funds (2023-C&T-2)
… commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These … along with other information, as required by New York State Codes, Rules and Regulations . Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Oneida County – Court and Trust Funds (2023-C&T-3)
… commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien . [1] These …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Cayuga County – Court and Trust Funds (2024-C&T-5)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Westchester County – Court and Trust Funds (2024-C&T-3)
… commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings The Commissioner or her confidential …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Genesee County – Court and Trust Funds (2024-C&T-7)
… commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7New York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021
This report examines the flow of funds between the federal government and the states for the Federal Fiscal Year (FFY) ending September 30, 2021, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-federal-fiscal-year-2021.pdfEnacted Budget Financial Plan Report: State Fiscal Year 2022-23, July 2022
The State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal stability for the next five years and includes plans to bolster rainy day reserves significantly.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2022-23.pdfAccountability and Surplussing of Vehicles (Follow-Up) (2021-F-1) 30-Day Response
To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report Accountability and Surplussing of Vehicles (2018-S-42).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f1-response.pdf