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Opinion 99-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC … is more appropriately characterized as a sale by the town of unneeded personal property or as a contract for public …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Carroll , Cortlandville Fire Department , Town of Milford , Raquette Lake Fire District No. 3 and West Sand … P DiNapoli today announced his office completed audits of the Town of Carroll Cortlandville Fire Department Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1IX.9.A Transfer Authorizations – IX. Federal Grants
… Pursuant to §4 (1) of the State Finance Law, no money shall be paid from any fund under the management of the state, or any agency or officer thereof except in pursuance of an appropriation by law. Section 4 (5) also provides that … Pursuant to 4 1 of the State Finance Law no money shall be paid from any fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsXVI.4 Overview – XVI. Financial Reporting
… in the State reporting entity, accountability for some of which is solely or largely the responsibility of the Office of the State Comptroller. Some policies apply to all agencies … in the State reporting entity accountability for some of which is solely or largely the responsibility of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-overviewXVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic … This section includes a discussion of the New York State Financial Reporting Entity for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewTitle I Grants to Local Educational Agencies – Federal Funding and New York
… Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local … Title I of the Every Student Succeeds Act of 2015 which amended the Elementary and Secondary Education …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Franklin Square and Munson Fire District, Greater Syracuse Property Development Corporation, Village of Mayfield, Village of Newport and the Wassaic Fire District. "In today’s fiscal … P DiNapoli today announced his office completed audits of Franklin Square and Munson Fire District Greater Syracuse …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsIndependent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… An independent fiduciary and conflict of interest review of the New York State Common Retirement Fund (Fund), released … to the highest ethical, professional and conflict of interest standards” and for being “well-prepared for the … An independent fiduciary and conflict of interest review of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsCUNY Bulletin No. CU-865.1
… Supersedes Payroll Bulletin CU-865 Purpose: The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an employee earned in lieu of overtime compensation which is then charged in a later pay … The purpose of this bulletin is to inform CUNY agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-8651-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… Eric T. Schneiderman and today announced the guilty plea of Linda Miller, 57, of Englewood, New Jersey, over the theft of more than $162,000 in pension benefits from the New York … Eric T Schneiderman and today announced the guilty plea of Linda Miller 57 of Englewood New Jersey over the theft of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Objectives To determine whether residents of Mitchell-Lama developments supervised by Division of Housing and Community Renewal are provided safe and clean … This report solely addresses the existence and use of an unauthorized bank account by Sunnyside Manor’s …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… Comptroller Thomas P. DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was charged with grand larceny in the third … Comptroller Thomas P DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District 2 in …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsNew York State Comptroller Thomas P. DiNapoli Statement on Senate Republican Health Care Bill
… "The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers. This … time for the President and the majorities in both houses of Congress to get serious about making health coverage more … The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New …
https://www.osc.ny.gov/press/releases/2017/06/new-york-state-comptroller-thomas-p-dinapoli-statement-senate-republican-health-care-billOpinion 2003-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), … Whether a board of a fire district may authorize payment of a claim arising …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2004-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may not be expended to purchase annuities for the benefit of members of a volunteer fire company. You ask whether … may be expended to purchase annuities for the benefit of members of a volunteer fire company …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and publicize resources available in the downtown area of the town or village, including a day labor hiring site, … villagetown may enter into a contract for the payment of monies to a notforprofit corporation for the performance …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… T. Schneiderman today announced the arrest and indictment of Bruce C. Tanski of Clifton Park, Katina M. Fogarty of Latham, and Nicholas M. DiNova, Jr. of Halfmoon for their … T Schneiderman today announced the arrest and indictment of Bruce C Tanski of Clifton Park Katina M …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In addition, the Estates, … or to receive such funds from any department or agency of the state without certifying compliance with "all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and … the governmental activities and business-type activities of the primary government and component units. In addition, … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements