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Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §§160, 163(2),(4), 167(2); TOWN LAW, §174(3): A member of a board of fire commissioners of a fire district may not … Whether a member of the board of fire commissioners of a fire district may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… ‘Control Total Amount’ must be equal to the total amount of the deposit and is displayed as a positive amount (except in the case of a reversal). The ‘Count’ should reflect the number of Payment ID sequences an agency has entered. On the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… its current revenue structure may not be sufficient to cover ongoing and future capital needs. “The Thruway … that current operating revenues were sufficient to cover its day-to-day operating expenses, there is … billion in 2014. Sections of the Thruway and its bridges are over 60 years old, and the authority estimates that only …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsXII.8.G Payment Methods – XII. Expenditures
… processes and information exchanges that increase the risk of errors and require additional resources. Wire payments are … necessary, depending on the situation and the requirements of the agency/vendor, the agency may work with OSC to set up … your agency does not have a Box account or requires a copy of the Agency Wire Request Form, email [email protected] . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsAccounts Payable Advisory No. 43
… Information New section giving detail about important parts of the “Identifying Information” tab of a vendor record … X.4.B Address New section giving detail about important parts of the address tab of a vendor record X.4.C Contacts New section giving detail about important parts of the contacts tab of a vendor record X.4.D Location …
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
… 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 Agencies Bulletin No. 702
… The new bargaining unit received a 3% raise on April 1, 2005. The employee’s prior bargaining unit received a 2.75% raise on April 1, 2005. In addition to the raise, the employee received a … that was in effect for the new bargaining unit on April 1, 2005. The new bargaining unit into which the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsState Comptroller DiNapoli Releases Municipal & School Audits
… inaccurate and lacked asset-identifying information. West Sparta Independent Volunteer Fire Department Company Number …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… audits have been issued. Office of General Services – Capital Asset Management (2022-S-32) Capital assets include … to assess the effectiveness of certain programs. A prior audit, issued in October 2021 found, with few exceptions, … ESD partially implemented both of the initial report’s audit recommendations. Office of Mental Health – Maximizing …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… addition, district fuel credit card purchases resulting in 155 charges totaling $16,258 did not comply with district …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Latest Fiscal Stress Scores
… with DiNapoli’s office in time to receive a fiscal stress score declined in FYE 2024, dropping from 264 in 2023 to 240. … its financial reports in time to receive a fiscal stress score may indicate a lack of proper financial management, … in fiscal stress in FYE 2024 had not received a FSMS score in multiple years because they failed to file annual …
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
… collected nearly $17 billion in sales tax revenue in 2019, representing 9.7 percent of all local government … and 18.9 percent of total revenue, respectively. In 2019, New York City collected nearly $8 billion or 47.4 … billion, or 40 percent, of all local sales tax revenue in 2019. Over the past two decades, counties have become …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsXIV.14.B Capital Assets – XIV. Special Procedures
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Broome , Candor Fire District , County of Clinton Industrial Development Agency , Dutchess County , … Town of Broome Candor Fire District FD Co of Clinton Ind Dev Agency Dutchess Co Genesee Co Georgetown …
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
… budget surpluses in future years, resulting in part from unspecified actions needed to limit annual growth in State … of revenues and disbursements by DOB, and excluding the unspecified savings in State Operating Funds spending, the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionOpinion 90-48
… the bus company has an office and outdoor parking facility near the homes of certain residents of the school district. …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 93-33
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation (use of newspaper not entered as … notice of annual meeting) EDUCATION LAW, §2004(1); PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION LAW, §60(a): A … of General Construction Law, §60(a) and Public Officers Law, §70-a. If the newspaper also has a general …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Disability Retirement – When Employees Retire
… can be filed by the employee or someone authorized to file on the employee’s behalf. For example, the employee’s … as the employer, you also have the authority to file on behalf of your employee. When we receive a disability … the case and recommend approval or disapproval. Filing on Behalf of an Employee You can file a disability retirement …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementUnified Court System Bulletin No. UCS-338
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 Location Pay, Location Pay Mid-Hudson and … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2024 Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increases