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XIV.14.B Capital Assets – XIV. Special Procedures
… for infrastructure capital assets College and University funds (SUNY and CUNY Senior Colleges) and public benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
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
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of a board of fire commissioners of a fire district may not be provided health insurance through the State health insurance plan at the expense of the district. You ask whether a member of the board of fire commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… ID, Accounting Date, and Amount. The ‘Journal Directly’ box must be checked or else SFS will create a Payment … or protected (PPI) information such as: social security numbers, bank account numbers or check copies. If an attachment with PPI is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… recommended the authority develop and implement a long term capital plan given that its current revenue … New York drivers and taxpayers.” The Thruway Authority is responsible for overseeing and maintaining the Thruway, a … sufficient to cover its day-to-day operating expenses, there is considerable risk that revenues will fall short of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsXII.8.G Payment Methods – XII. Expenditures
… methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing House (ACH), one-day … ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, printed checks that are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsAccounts Payable Advisory No. 43
… Used to be X.3.A.3 X.4 Vendor Records New section to give detail on various items included in vendor records X.4.A Identifying Information New section giving detail about important parts of the “Identifying Information” … X.4 - Used to be X.4.B.1 X.4.B Address New section giving detail about important parts of the address tab of a vendor …
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
… (Assistance Listing Number 84.010). Funds pass through the State Education Department and are allocated to the New York City Department of Education (DOE) and local charter …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesState Agencies Bulletin No. 702
… Purpose To provide agencies with information and procedures regarding the calculation of affected … Pursuant to Section 130 of the Civil Service Law and Chapter 317 of the Laws of 1995, when an employee has … the beginning of the fiscal year. Calculation Instructions and Examples Only raises that differ in the current fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsState Comptroller DiNapoli Releases Audits
… Statewide Financial System Asset Management Module (SFS AM). Within the Office of General Services, the Bureau of Capital Assets (BCA) monitors and coordinates SFS AM capital asset inputs, assisting agencies in the management and maintenance of their asset data in SFS AM. Auditors found BCA is not adequately overseeing capital …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the district’s long-term financial goals and help guide the board and officials as they develop district …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… to facilitate the school’s procurement of IT assets and services and to maintain inventory records, school officials … County) The board did not properly manage its highway garage capital project. Although three project construction … policy addresses the procurement of goods and services not required to be bid. However, the policy does not …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces Latest Fiscal Stress Scores
… A total of 23 local governments in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each … Fiscal Stress Monitoring System Finds Increase in Entities Designated in Stress …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Latest Fiscal Stress Scores
… (Putnam) and Schroeppel (Oswego), and the City of Poughkeepsie (Dutchess), which were designated as … 2023, including the cities of Albany, Little Falls, and Poughkeepsie. Additionally, five local governments (the cities of Albany and Poughkeepsie, the villages of Chateaugay and Coxsackie, and …
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
… by State Comptroller DiNapoli. Every county and city in the state, along with many towns and villages, depend on … to pay for essential services and operations, revealing the statewide impact of the revenue losses from the pandemic. … Enacted Budget that requires online marketplaces, such as eBay and Etsy, to collect and remit sales tax to New York on …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsComptroller DiNapoli Releases Municipal Audits
… , Greene County , Hewlett Bay Fire District , Long Lake Fire District No. 1 , Town of Milford , New Woodstock … the board has not adopted a comprehensive IT policy. Long Lake Fire District No. 1 – Controls Over Financial Activities … Co Genesee Co Georgetown FD Greene Co Hewlett Bay FD Long Lake FD No 1 Town of Milford New Woodstock FD Town of …
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
… The Executive Budget holds down spending and boosts state reserves, according to a report released … the proposed budget increases potential out-year gaps and gives the Executive new latitude to move and spend money outside the formal appropriation process, … The Executive Budget holds down spending and boosts state reserves according to a report released …
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. … a criminal investigation of, or an indictment against a contractor can provide a rational basis for a finding that a … 2d at p 35, 532 NYS2d at p 695; see also ARC Plumbing & Heating Corp. v Board of Responsibility , 135 Misc 2d 413, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 93-33
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … entered as second-class matter outside the municipality) SCHOOL DISTRICTS -- Powers and Duties (publication of notice … at a post-office located outside the boundaries of a school district may meet the requirements of General …
https://www.osc.ny.gov/legal-opinions/opinion-93-33