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XIV.14.B Capital Assets – XIV. Special Procedures
… assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital assets Treatment … and CUNY Senior Colleges) and public benefit corporations Asset Retirement Obligations Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsOpinion 96-21
… a specified maximum amount annually to provide services for the district. The establishment of the town beach erosion … under then existing law because the petition did not ask for a capital improvement whose cost would be financed by the … or alleviate damage resulting therefrom, and to contract for or to construct such jetties, groins, fills, bulkheads or …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 93-28
… subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway … Whether moneys received pursuant to section 10c of the Highway Law are subject to the agreement between the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 91-44
… -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance … minimum percentage of the premium or subscription charges for the coverage (see Civil Service Law, §167[2]; 4 NYCRR 73.3[b]). For this purpose, the term "employee" includes "a paid …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… agency can then navigate to the Create Accounting Entries screen to enter the chartfield values to correctly record the … to find their deposit in the Create Accounting Entries screen, they should navigate back to the Regular Deposit screen and verify that the Direct Journal box has been …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… has also had control of the 524-mile New York State Canal System. During parts of the past decade, auditors note … increased 3.6 percent. The Thruway has reduced personal service costs and spending on both capital projects and … will again assume responsibility for the personal service costs associated with the State Police who patrol the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsXII.8.G Payment Methods – XII. Expenditures
… payment line will have a payment method of either “MAN” or “WIR” to indicate a wire transfer was processed. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsAccounts Payable Advisory No. 43
… are effective April 1, 2017. Please review the below chart for information on what changes were made. Particular … Vendor Add Portal Updated to include new requirements for adding vendors to SFS - primary contact email, … Request Mass Add Updated to include new requirements for adding vendors to SFS - primary contact email, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreTitle I Grants to Local Educational Agencies – Federal Funding and New York
… districts, charter schools, and Special Act districts — for the purpose of closing educational achievement gaps … Schools in which children from low-income families account for at least 40 percent of enrollment are eligible to apply … school-wide programs. The funds are otherwise targeted for services to individual children who are failing, or most …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesState Agencies Bulletin No. 702
… units in a fiscal year where the percentage increases for the bargaining units differ, the salary in the new … that was paid during the fiscal year minus the raise. For example: An employee is promoted on February 25, 2006 to … the raise. The next step is to apply the percentage for the promotion and the 3% raise that was in effect for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsState Comptroller DiNapoli Releases Audits
… have been issued. Office of General Services – Capital Asset Management (2022-S-32) Capital assets include land, … the state established the Statewide Financial System Asset Management Module (SFS AM). Within the Office of … in the SFS AM data. Empire State Development – Project Tracking Systems and Economic Assistance Program Evaluations …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Although the school board contracted with a management company to facilitate the school’s procurement of IT assets … $259,178. The treasurer did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State … and did not implement five recommendations. Starpoint Central School District – Audit Follow-Up (Niagara County) …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces Latest Fiscal Stress Scores
… in each category of stress, according to a report released today by State Comptroller Thomas P. DiNapoli. These … New York City, twice a year. The scores announced today are for local governments operating on a calendar year … a report summarizing FYE 2024 fiscal stress scoring results for both calendar year and non-calendar year …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Latest Fiscal Stress Scores
… the same as a year ago, according to a report released today by State Comptroller Thomas P. DiNapoli. These … System (FSMS) scores, including eight that were released today. “The number of local governments designated in fiscal … excluding New York City twice a year. The scores announced today are for local governments operating on a calendar year …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… in sales tax revenue in 2019, representing 9.7 percent of all local government revenue, according to a comprehensive … services and operations, revealing the statewide impact of the revenue losses from the pandemic. “COVID-19 has … sales tax revenue this year, blowing holes in the budgets of municipalities across New York State,” DiNapoli said. “As …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … in compliance with the town’s procurement policy, and used for proper Town purposes. The board also did not provide … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… out-years remain a concern and there is a lack of clarity for some key spending areas. New York has made great strides … 2014-15. Based on these projections, and after adjusting for prepayments and other proposed changes, DiNapoli … into the Rainy Day Reserve Fund and allocates $315 million for the Rainy Day Reserve Fund and the Tax Stabilization …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionOpinion 90-48
… -- Lowest Responsible Bidder (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and procedure for determining "responsibility" of lowest bidder) EDUCATION … liberty interest and is entitled to notice of the reasons for the municipality's concern over his responsibility and an …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 93-33
… matter, even though the publication contains local news articles and has circulation within the school district. … entered as second-class matter, but which contains local news articles and has circulation within the district. … 130 NYS 761, affd 153 AD 623, 138 NYS 1136 affd 208 NY 621; see gen 24 ALR 4th 822). We express no opinion as to …
https://www.osc.ny.gov/legal-opinions/opinion-93-33