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Opinion 94-8

… This opinion represents the views of the Office of the State Comptroller at the time it was … §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire district, an … treasurer. You ask what are the qualifications for appointment to the office of fire district deputy treasurer. …

https://www.osc.ny.gov/legal-opinions/opinion-94-8

Opinion 2002-1

… entitlement age, or the coverage and amount of any life insurance utilized in the program. Amendments to a service … regardless of the effect of the amendment on the cost of the program. This is in reply to your request for our … which would add or change any of the above features, without increasing the cost of the program, would be subject …

https://www.osc.ny.gov/legal-opinions/opinion-2002-1

2025 Annual Cash Basis Report on State Funds

… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …

https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-funds

2023 Annual Cash Basis Report on State Funds

… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …

https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-funds

IX.7.J Final Reports – IX. Federal Grants

… Most federal agencies require the submission of reports, either programmatic, financial, or … the federal awarding agency. At any time prior to actual submission of the final report, agencies may request the … Most federal agencies require the submission of reports either programmatic financial or both …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports

V.3.I Class – V. Chart of Accounts (COA) Governance

… Class is a required field and will result in an error if omitted. Class is considered a statewide ChartField, … agencies will be able to access the complete list of Class codes in SFS. The Class ChartField is five alphanumeric … - Years of life in GO Bond series followed by “YTE” Guide to Financial Operations REV. 10/01/2025 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-class

2022 Annual Cash Basis Report on State Funds

… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in … Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in … from Debt Service Funds State Debt Outstanding Combining Statements of Selected Departmental Disbursements - …

https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds

2018 Annual Cash Basis Report on State Funds

… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …

https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds

2019 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-funds

NYC Surplus Projected to Reach $550 Million in FY 2020

… New York City now projects a surplus of $550 million in fiscal year 2020, … New York City now projects a surplus of $550 million in fiscal year 2020 …

https://www.osc.ny.gov/press/releases/2019/12/nyc-surplus-projected-reach-550-million-fy-2020

2020 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-funds

Transportation – 2023 Financial Condition Report

… good to excellent, a 1.1 percentage increase since 2021. Bridge Conditions Have Improved Since 2018, But Are Worse … State was responsible for maintaining 8,535 bridges.* A bridge is considered in poor condition if it has … to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe …

https://www.osc.ny.gov/reports/finance/2023-fcr/transportation

Transportation – 2021 Financial Condition Report

… to excellent, a 1.0 percentage point increase since 2019. Bridge Conditions Have Improved Since 2016, But Are Worse … State was responsible for maintaining 8,528 bridges.* A bridge is considered to be in poor condition (previously … to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe …

https://www.osc.ny.gov/reports/finance/2021-fcr/transportation

Retirement Legislation

… legislation enacted or vetoed 2025 Legislation Book 2024 Legislation Book 2023 Legislation Book 2022 Legislation Book 2021 Legislation Book 2020 Legislation …

https://www.osc.ny.gov/retirement/resources/retirement-legislation

Transportation – 2022 Financial Condition Report

… to excellent, a 2 percentage point increase since 2020. Bridge Conditions Have Improved Since 2017, But Are Worse … State was responsible for maintaining 8,527 bridges.* A bridge is considered to be in poor condition (previously … to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe …

https://www.osc.ny.gov/reports/finance/2022-fcr/transportation

Accounts Payable Advisory No. 31

… and transmission charges when processing utility invoices for payment Guidance : It has come to our attention that some … and will position NYS to obtain the best pricing for future commodity purchases. Business Units are advised … with the charges separated. Please see the table below for account codes relating to commodity and transmission …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-payments

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