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Opinion 97-8
… HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by general State statute to accept only vouchers which have been certified. You ask whether a city is required by State law to accept only vouchers which have been … Whether a city is required by State law to accept only vouchers which have been …
https://www.osc.ny.gov/legal-opinions/opinion-97-8State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year ahead, and New Yorkers need strong leaders. I … his new role with humility and understands the need to get back to work. My office is prepared to help him through this … Our state is facing great opportunities and challenges in the year ahead and New Yorkers need strong leaders …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerJoin Our Team as a Local Government Auditor
… a Difference in Your Community Auditors in the Division of Local Government and School Accountability (LGSA) help … fiscal officer by providing oversight and support for local governments and schools. LGSA auditors play a critical … other duties, LGSA auditors: Perform on-site audits of local governments, schools and fire districts to identify …
https://www.osc.ny.gov/jobs/lgsaEthical Standards for State Agency Contractors Act
… A.7916 (Peoples-Stokes) – Establishes ethical standards for certain state agency contractors performing inherently governmental and mission-critical functions or rendering a service or … Establishes ethical standards for certain state agency contractors performing inherently …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare periodic … Section 8 of the State Finance Law requires the Comptroller to prepare periodic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an … loan receivable is set forth in Section 40-a of the State Finance Law. State money is appropriated and subsequently … most frequently for capital purposes. The State Finance Law requires that no loans shall be made until a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… thank Chair Gensler and the SEC staff for their work and leadership on this issue. We look forward to commenting …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalXII.6.I Paying a Non-State Employee – XII. Expenditures
… a payment to an individual who provided services to the State. Paying non-employee travel Paying expenses for … Officers DETERMINING EMPLOYEE STATUS Policy Statement: State agencies must appropriately classify workers as either … taxed. The Internal Revenue Service’s (IRS) Federal-State Reference Guide provides state government employers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… New York State Comptroller Thomas P. DiNapoli today released the following statement on New York City’s … New York State Comptroller Thomas P DiNapoli today released the following statement on New York Citys …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleIX.7.B Funds Distribution – IX. Federal Grants
… For additional information on Funds Distribution, see Chapter XIX, Section 6.B for ESA On-Boarding Agencies and Chapter XIX, Section 6.C for Non-ESA Agencies. Guide to Financial Operations REV. … a match requirement that requires State funds be used for a specified percentage of a grants spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionIslip Fire District – Disbursements (2020M-9)
… whether disbursements were made in compliance with New York State General Municipal Law and the District’s … whether disbursements were made in compliance with New York State General Municipal Law and the Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… and taxpayers about local and statewide issues.” Revenue Picture In the 2017-18 school year, districts received $40.6 …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… Examples of such free form fields include Invoice Number, Invoice Description and Comment fields. Correcting … SFS immediately at [email protected] and provide the control document number (e.g., voucher number), a description of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationDiNapoli Statement on the MTA's July Financial Plan
… ridership is now forecasted to be 61% this year and 79% in 2026, a far cry from the 77% and 87% that was expected in the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planII.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE … information. Paragraphs 9 and 9-a of Section 8 of the State Finance Law prescribes the minimum reports that are … (cash) and GAAP basis of accounting. Section 22 of the State Finance Law requires that the State budget be balanced …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewDiNapoli Statement on NYC's 2025 Budget Modification
… due to a steadily declining population, as well as lower pension and debt service spending, in the current year. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationMedicaid Program – Managed Care Payments to Unenrolled Providers
… whether Medicaid managed care organizations violated federal and State regulations by making payments to … members. The 21st Century Cures Act (Act) and additional federal guidance mandated that managed care in-network … Medicaid services. Additionally, DOH must verify that the federal government has not prohibited providers from …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersElectronic Reporting
… mail a separate Verification and Checklist. Manual Online Reporting – live August 11, 2025 Manual Online Reporting … and Reporting Methods Excel and NYCD formats expired on June 30, 2025. To request 30 days to convert reports in … industry due date. Secure File Transfer Protocol (SFTP), email attachments, and magnetic tapes are not acceptable …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingState Comptroller DiNapoli Statement on the Federal Government Shutdown
… and businesses will suffer. Our economy is slowing down and prices are high. New Yorkers and all Americans …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budget