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Overview – Governmental Accounting Standards Board
… (GASB) is an independent, nonprofit, non-governmental regulatory body charged with setting accounting and financial …
https://www.osc.ny.gov/retirement/employers/gasb/overviewDiNapoli: Get Your Money Back!
… and Health & Wellness Fair Albany Armory 195 Washington Avenue Albany, NY Albany Long Island June 9, 2025 1:00 p.m. … Unclaimed Funds Workshop St. Nicks Alliance 2 Kingsland Avenue Brooklyn, NY Kings …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 88-54
… DISTRICTS -- Extensions (prior to effective date of a consolidation) WATER DISTRICTS -- Extension (prior to effective date of a consolidation) TOWN LAW, §§190, 206, 209: A town board may … water district prior to the effective date of the consolidation. The town board may, however, initiate …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 92-19
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … -- Subdivisions (authority of town to regulate traffic on private roads in residential subdivision) PARKING AND … to Vehicle and Traffic Law, §1660, regulate traffic on private roads within residential subdivisions consisting …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 96-5
… fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). Section 5225 of the Insurance Law … meaning (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 96-16
… all the property and facilities of a town water district for the construction of a new town hall. This is in response to your letter concerning the proposed sale to … whether the town may use the excess proceeds from the sale for the construction of a new town hall if the town board …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 98-11
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties … period falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX LAW, §§925, 925-a; GENERAL CONSTRUCTION … LAW, §25-a: When the last day of the penalty-free period for the payment of real property taxes falls on a Saturday, …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 99-12
… on the issues discussed in the opinion. SEWER DISTRICTS -- Consolidation (spreading costs of debt over entire district … connection with proceeding to extend) WATER DISTRICTS -- Consolidation (spreading costs of debt over entire district … The enactment of a 1987 State Comptroller's Program bill added section 206-a to the Town Law. This section sets …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 94-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … members" and "life retired members" of a fire department for which a volunteer firefighters' service award program has been established may participate in the program. Article …
https://www.osc.ny.gov/legal-opinions/opinion-94-33DiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… DiNapoli said. “Thanks to the work of my investigative team and our partners in law enforcement, he has been held …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs agencies how to request a change to a voucher after submittal to the Office of the State … This section informs agencies how to request a change to a voucher after submittal to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… mean that MTA can avoid recovery-damaging service cuts or layoffs in 2022. “Combined with a potential $6.5 billion — if …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetXIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… JAA Number Description JAA-PPM101-036 Adding an Activity to a Contract Line using the Project Guide JAA-PPM101-040 … Update Supplemental Data using the Project Guide Guide to Financial Operations REV. 03/26/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideComptroller DiNapoli Releases Municipal Audits
… accurate. Auditors found a total of 209.37 leave accruals hours were overstated and 17.25 hours were understated. In … did not use competitive methods when procuring goods and services. Cincinnatus Fire District – Internal Controls Over Financial Operations (Cortland County) The board did not …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsInformation Technology Contingency Planning – Information Technology Contingency Planning
… The goal of IT contingency planning is to enable a computer system …
https://www.osc.ny.gov/local-government/publications/it-contingency-planningFormer Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… announced today that David Decker, former director of the Lake George Watershed Coalition, was sentenced today in … state grant funds meant to improve the area surrounding Lake George. The jury convicted Decker after hearing evidence … well as a for-profit basketball league for children. The Lake George Watershed Coalition is a consortium of …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-stateDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… reserves and begin taking steps to narrow the budget gaps in the coming years.” The city's financial plan forecasts a surplus of $1.6 billion in FY 2014, which will be used to help balance the $73.9 … FY 2015 budget, and out-year budget gaps of $2.6 billion in FY 2016, $1.9 billion in FY 2017 and $3.1 billion in FY …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… a Negative Overall Impact From COVID-19 One year since the onset of the COVID-19 pandemic, New York’s small businesses continue … One year since the onset of the COVID19 pandemic New Yorks small businesses continue …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Public Welfare – 2023 Financial Condition Report
… average number of program recipients since SFY 2016-17. SSI Recipients Decrease for Seventh Consecutive Year; … number of recipients of Supplementary Security Income (SSI)—a State- and federally-funded program for the aged, … to 621,605 in SFY 2022-23. Compared to the prior year, SSI disbursements in the State increased by $71.1 million …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareFarmland Protection Program
… State’s economy and food security. With nearly 7 million acres, farmland composes over 20% of the State’s area. … 5 years from 2017 to 2022, the State lost almost 365,000 acres of farmland and 2,800 farms. The Farmland Protection … beef cattle and hogs, certain cash grains) and minimum acres to be preserved. Each RFA is considered a round with …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-program