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Opinion 89-8
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of … by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of … STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 88-77
… CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, §§801(1), … board of education who is also an employee of a not-for-profit corporation would not have a prohibited interest … in contracts between the district and the corporation for the provision by the corporation of arts-in-education …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 92-49
… PARKS AND RECREATION - Recreational Trail (as constituting park facility) REFERENDUM - Permissive (need for when town … the proposed recreational trail would constitute a "park" for purposes of the provisions of law relating to the … holding of a referendum upon the establishment of a public park in a town and the acquisition of property therefor and …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 91-6
… within the county under County Law, §408-a(2). There is no analogous State statutory exception, however, for … that under the doctrine of federal preemption, state law is superseded by federal law when: (1) the federal law expressly so provides; (2) the federal law is intended to occupy a given field; (3) the state law …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 95-6
… imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- … in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller … to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations …
https://www.osc.ny.gov/legal-opinions/opinion-95-6II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… government-wide and fund financial statements and notes to the financial statements. The basic financial statements … assessment dates and the estimated annual amount required to maintain or preserve the asset compared with amounts … the condition measurement and the measurement scale used to assess and report condition; The condition level at which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsNew York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… affirmatively to questions asking whether he or she: (1) is deaf or has serious difficulty hearing; (2) is blind or has serious difficulty seeing (even with … an increase of 8.9 percent over the prior year. This rate is significantly higher than for the general population — the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021Town of Lockport – Fuel Inventory (2025M-54)
… Highway Superintendent (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 … A town may maintain fuel tanks for fueling town equipment and vehicles and may agree to authorize other municipal entities to … The Superintendent did not properly safeguard and account for fuel inventory The Superintendent also did …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Comptroller DiNapoli Releases Audits
… Program) – Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14) For Medicaid recipients who are also enrolled in Medicare, Medicaid typically pays for any cost-sharing liabilities, such as Medicare deductibles, coinsurance, and copayments. The 2021 …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37) For … states to change a recipient’s eligibility group as long as minimum essential coverage was maintained. For the … motor vehicles driven in New York State possess adequate insurance coverage, or are financially secure, to compensate …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Evergreen … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… Jobs in New York City’s technology sector grew over the course of the … DiNapoli. The report found that tech sector employment in New York City increased by 33.6% (43,430 jobs) from 2016 to … period. “My latest report provides further evidence that New York City’s tech sector boom helped prop up the city and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesState Contract and Payment Actions in April
… Contracting Corporation for concrete pavement repairs on NY Rte.106 in the towns of Hempstead and Oyster Bay in Nassau … $1.9 million to Tappan Zee Constructors, LLC for the New NY Bridge Project. $1.3 million to HNTB New York Engineering … million for gaming revenue distributions from the Tioga Downs, Rivers, Montreign, and Del Lago casinos to 26 local …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in June
… Department of Motor Vehicles $8.7 million with Concept 400 Realty Co., LLC for leased space in Nassau County. $8 million … $4.7 million to Tappan Zee Constructors, LLC for the New NY Bridge Project. $1.8 million to Niagara Gateway, LLC to … and Architecture, PC for engineering services for the New NY Bridge Project. $1 million to LiveTiles Corporation to …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-juneVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… information on AR adjustments. The type of adjustment that is needed and any system constraints will determine in which … (+) must equal total credits (-). A positive dollar amount is a debit (increases expenditures/decreases revenue) and a negative dollar amount is a credit (decreases expenditures/increases revenue). State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewState Agencies Bulletin No. 2031
… as follows: Federal Form Version – A drop down list box has replaced the radio buttons for the Form Version. … per the IRS Lock-in Letter. Check the Letter Received Box. Enter Withholding Status per the Lock-in Letter … IRS limit. Select the Multiple Jobs or Spouse Works check box. You have entered a value less than that allowed by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsOpinion 91-1
… 328 NYS2d 857; cf . Suffolk Roadways v Minuse , 19 AD2d 888, 244 NYS2d 651). By requesting bids in this manner, the …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 89-18
… courses of training required of assessors. A town is entitled to recover unauthorized payments made to an … an appointed or elected assessor or an assessor-elect is entitled to reimbursement from the State for his or her … to the welfare of its officers and employees. A town is also authorized to supersede any provision of the Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 96-4
… take back a purchase-money note secured by both a first mortgage on the property and a fund created by the buyer and … of village real property by contracting to have the buyer pay an amount equal to the purchase price to a third party … does not authorize a village to take back a purchase-money mortgage). Therefore, whether the village may enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-96-4New York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… in City Fiscal Year (CFY) 2021. “The tourism industry is a vital component of New York City’s economy,” DiNapoli … exhaustive report on the pandemic's impact on NYC tourism is an invaluable marker," said Manhattan Borough President … DiNapoli's report highlights just how vital tourism is to all five boroughs of New York City, and is also a …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73