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V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… Ledger Business Unit (GL BU) is generally defined for each entity that maintains and reports on its own transactional … the State as a whole, and each agency’s and defined entity’s book of record requirement. Generally, each agency, … be warranted. Created by statute – If an organizational entity has been created by statute, then it may be a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuSales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the … some exemptions, and require vendors that make these sales to register for a Certificate of Authority (COA), collect the tax from customers, and remit the tax to the State. New York's sales tax is imposed at a rate of …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followOpinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-12New York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… "The new AA+ rating for the state’s General Obligation bonds reflects our recent history of on-time budgets, a …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligationComptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… Grand Larceny in the Second Degree in violation of Penal Law § 155.40(1) and two counts of the class “E” felony charge … of Trade and Competition in violation of General Business Law §§ 340 and 341, also known as New York State’s Donnelly …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingOpinion 88-34
… 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 Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… it is the direction the rest of the world is headed. If news reports are accurate, the administration's plan to …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementOpinion 93-7
… CONTRACTS -- Contracts Requiring Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive bidding requirements as a professional service. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-93-7New NY Broadband Program (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, New NY Broadband Program (Report … Yorkers. The New NY Broadband Program (Program)—launched in 2015 and managed by the Broadband Program Office (BPO), a … Development (ESD)—focused on closing the digital divide in the State. The Program was designed to ensure that every …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followOpinion 89-30
… private non-profit organization to provide senior citizens bus transportation, a town may provide gasoline purchased … private organization for use in the private organization's bus. You ask whether a town may contract with a private … to the private organization for use in the organization's bus. The bus is used to provide transportation to senior …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Sales Tax Vendor Registration Practices
… to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so. The audit covered vendors with a … 1, 2018 to August 5, 2020, as well as applications for sales tax registration received by the Department from June …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesOpinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … of clerks, no clerk shall charge or collect a fee from the state, or an agency or officer thereof, for any service …
https://www.osc.ny.gov/legal-opinions/opinion-88-38RFP#0005 – Securities Litigation Counsel, SEC and Corporate Governance Counsel, Delaware Corporate Law Counsel, Evaluation and Class Action Services Counsel, and Foreign Litigation Counsel (“Legal Services Modules”)
… Request for Proposals Issued May 12, 2025 Through this Request for Proposals, Thomas P. DiNapoli, … Word) Exhibit 4, Draft Contract, Module 4 – Evaluation and Class Action Services Counsel (MS Word) Exhibit 5, Draft …
https://www.osc.ny.gov/procurement/rfp0005DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… half of all agencies reporting contracts as late as 90 to 100 percent of the time, according to a report released today by State Comptroller Thomas P. … in the timeliness of contract approvals, more needs to be done so delays are avoided and taxpayers don't foot the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateOpinion 90-62
… made by any citizen resident of the town or by the county district attorney, and shall be made to the Appellate …
https://www.osc.ny.gov/legal-opinions/opinion-90-62DiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… heroin and prescription opioid abuse reached record highs in New York state in 2014, according to a report issued today by State … Comptroller Thomas P. DiNapoli. The overdose death rates in New York increased faster over the preceding decade than … heroin and prescription opioid abuse reached record highs in New York state in 2014 according to a report issued today …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesComptroller DiNapoli Statement on Rosh Hashanah
… New York State Comptroller Thomas P. DiNapoli made the following statement on the eve of Rosh Hashanah: “Tonight marks the beginning of … New York State Comptroller Thomas P DiNapoli made the following statement on the eve of Rosh Hashanah …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahOpinion 97-24
… by members of the "auxiliary" of an incorporated fire company located within a fire district) GENERAL MUNICIPAL … of the "auxiliary" of an incorporated volunteer fire company located in a fire district may not participate in a … award program established for the members of the fire company unless they have been approved as members of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-24DiNapoli: New York Ranks Last in Balance of Payments With Washington
… total dollars, rather than dollars per capita, New York’s ranking was last among the states. The gap between taxes paid …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonOpinion 92-11
… (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- … Reserve (transfer by school district into reserve for property loss and liability claims) SCHOOL DISTRICTS -- … to transfer from insurance reserve to reserve for property loss and liability claims) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-11