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Opinion 91-62
… reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) … to itself the right to use a portion of the building and planned improvements thereto for village purposes. You … to itself the right to use a portion of the building and planned improvements thereto for village purposes. You …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 93-17
… claims against such a school district, or awards or sums payable by such a school district pursuant to a … if the amounts needed to pre-pay the contributions are "sums" payable pursuant to an administrative or quasi-judicial … or settled claims" and "awards" precede the term "sums" in section 37.00(a)(3) and all connote to varying …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 94-29
… juvenile delinquency proceedings in which the corporation counsel or county attorney represents the presentment agency or in support proceedings in which the corporation counsel or county attorney represents an indigent spouse, … in lieu of record on a civil appeal, as required by rule 5530 of this chapter, to a fee of two hundred fifty …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Comptroller DiNapoli Releases School Audits
… his office completed audits of the Chenango Valley Central School District , Churchville-Chili Central School District , Hamilton-Fulton-Montgomery BOCES , Marion … Central School District and the Valley Stream Central High School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Opinion 91-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the activities of a town highway superintendent are limited …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 93-32
Whether the State Comptroller may obtain copies of annual financial disclosure statements filed with a local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law article 18 800 et seq
https://www.osc.ny.gov/legal-opinions/opinion-93-32Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Central … Free School District and the Oswego School District Public Library . “In an era of limited resources and increased … the treasurer’s approval. Oswego School District Public Library – Selected Cash Receipts (Oswego County) The board …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of East Greenbush , Town of Elizabethtown , Lockport … P DiNapoli today announced his office completed audits of the Town of East Greenbush Town of Elizabethtown Lockport …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… “During today’s State of the State Address, Gov. Hochul outlined her priorities for New Yorkers in 2026, … During todays State of the State Address Gov Hochul outlined her priorities for New Yorkers in 2026 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Delaware County , Fulton County Industrial Development … Medina , Village of Nissequogue , City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company . “In today’s …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… Attorney Jason Schmidt today announced the indictment of former City of Dunkirk Festivals Coordinator Hector Rosas for using his … Schmidt, we have exposed these schemes.” “These types of crimes are not victimless,” said District Attorney … Attorney Jason Schmidt today announced the indictment of former City of Dunkirk Festivals Coordinator Hector Rosas …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesMiddletown Employee Charged With Theft
… New York State Comptroller Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and the New York State Police announced the arrest of Thomas … to my partnership with District Attorney Hoovler and the New York State Police, he will face the consequences for his …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftState Comptroller DiNapoli Statement on New York City Financial Plan
… employment growth and improvement in the commercial real estate market expected to slow from earlier projections. The … employment growth and improvement in the commercial real estate market expected to slow from earlier projections …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… officials enabled their scheme. “Cozzolino, Villasuso and Diana betrayed their duty to the public in order to enrich … former board member and Accelerator Committee Chair Edward Diana, were “hired” by Cozzolino’s private company, which … DiNapoli and District Attorney Hoovler issued a number of recommendations in the report for the new board to …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… to leverage in the FY 2022 budget. “The city's financial plan continues to rely on debt refinancings, headcount reduction through attrition and some risky savings assumptions, but avoids steeper cuts to city … federal stimulus for businesses and individuals. “I am optimistic that the federal government will step up and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetComptroller DiNapoli Releases School Audits
… Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited resources and … is below the industry averages. Greenburgh Eleven Union Free School District – Financial Condition (Westchester …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… State Comptroller Thomas P. DiNapoli, Warren County District Attorney Jason M. Carusone and the New … McLain for allegedly swindling $127,723.84 from the South Warren Snowmobile Club (SWSC). McLain was charged with Grand … services,” DiNapoli said. “Thanks to the work of my team, Warren County District Attorney Carusone and the New York …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… New York State Comptroller Thomas P. DiNapoli today announced that Jennifer Colucci, 41, of Hopewell … New York State Comptroller Thomas P DiNapoli today announced that Jennifer Colucci 41 of Hopewell Junction …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… in this chapter. Any changes or suggestions regarding the content of this chapter should be forwarded in writing for … to: Assistant Director Bureau of Financial Reporting and Oil Spill Remediation Office of the State Comptroller 110 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to … the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after … Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classifications