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GASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another entity’s … period; Periods covered by lessee’s or lessor’s option to terminate that you don’t expect them to exercise; and Periods … period is when neither the lessee nor the lessor can terminate the contract. Example A state agency contract …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 1930
State Agencies Bulletin No 1930
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… lost one of its greatest legislators. Assemblywoman Clark and I were “classmates,” who were elected to the Assembly … for her devotion to her constituents in Queens County and for her tireless efforts to improve the lives and education for all of New York’s children. Barbara’s …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkOpinion 91-32
… benefit corporation. The county, however, is precluded by this prohibition from reimbursing property owners for … require OCRRA or the county to pay an eligible property owner who sells his property the difference between the … 857, 482 NYS2d 270). Although the County Law, unlike the Village Law (§4-412[2][3]) and the General City Law (§20[5]), …
https://www.osc.ny.gov/legal-opinions/opinion-91-32New York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… with their incomes enhancing the economies in which they live. New York has a well-educated workforce with an …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksRetirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York State or any municipal employer in the State, … System (PFRS) is mandatory. Employers are responsible for enrolling new employees into PFRS when their employment …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipState Agencies Bulletin No. 882
… position. New Method of Calculation Determine Type of Appointment (Promotion, Demotion, Lateral) Agencies must use … the move to the graded position to determine the type of appointment. If the position is: Annual N/S Equated to Grade … to the grade of the graded position to determine if the appointment is a promotion, demotion or lateral. Annual N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesOpinion 91-36
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of village … Whether park land fees imposed upon subdividers by a newly … used to finance additional facilities in an existing town park located in the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 94-13
… collective bargaining or confidentiality requirements, a municipality may monitor compliance with the employment … or wages until the disability ceases. Section 207-a(1) also provides that the municipality or fire district is … right to receive payment under section 207-a is a vested property interest protected by constitutional due process …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 99-16
… to indemnify custodial bank) GENERAL MUNICIPAL LAW, §10: A town may enter into a custodial agreement under which the … You indicate that the town intends to enter into a three party custodial agreement with the bank that is the town's … of the Custodian or any of its employees or duly appointed agencies. You note that this clause appears to be …
https://www.osc.ny.gov/legal-opinions/opinion-99-16VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… of agency “cash advance” funds – a full or partial amount advanced to an authorized cash advance bank account is being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… again relied on WROTB management to monitor costs and present resolutions to amend the authorized costs when … also paid over $400,000 to two other law firms for general counsel duties and work on a lawsuit without receiving any … board approval. Key recommendations to management include: Present procurements exceeding $15,000 and payments in excess …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightState Agencies Bulletin No. 1305
… the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA) for … amount (total monies paid using Earnings Codes RTN, RTO and RTR) and the projected April 2014 Payment amount (see … Code RTN (Retention Pymnt-CSEA/Security), Earnings Code RTO (Retention Payment Overpayments) and Earnings Code RTR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-paymentDiNapoli Releases Executive Budget Report
… to authorize the forfeiture of pension rights for public officials who are convicted of crimes related to his or her public office, and campaign finance reforms. These reforms … $608 million as of SFY 2019-20, excluding changes to the School Tax Relief program. Relies on more than $1 billion in …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli: Wall St. 2021 Profits near Record Levels
… securities industry declined by nearly 2 percent (or 3,600 jobs) in 2020 to 179,900 jobs. The loss of industry jobs in the city, at a time when profits are soaring, may be …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsDiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected budget gaps in the State Fiscal Year (SFY) 2022-23 Enacted Budget Financial … Just a year after the Division of the Budget forecast fiscal stability and no projected budget …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesRequired Documentation
… online , you may receive an email asking for documentation to prove ownership. by mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter … in the Item Details, submit proof of your connection to the old address. Acceptable proof includes copies of: …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationNYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… A former clerk-treasurer of the Village of Addison in Steuben … effort they put forth in identifying and prosecuting this crime. Their hard work and cooperation with the New York … and show the defendant knowingly and intentionally committed a crime related to public office. Here, Stone has …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonOpinion 2006-3
… opinion. FEES -- Franchise Fees (fund to which town cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television franchise fees are credited) REAL PROPERTY -- Franchise (fund to which town cable television franchise fees are credited) TOWN LAW §64(7); …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 93-25
… under the mistaken belief the right-of-way was a village street may not continue to provide such lighting unless the … right-of-way if the right-of-way has become a village street by prescription or public use. The village's provision … of fact (see McCarthy v Lake Shore, etc. R. Co. , 76 NY 592) to be determined, in the first instance, by the …
https://www.osc.ny.gov/legal-opinions/opinion-93-25