Search
Opinion 2000-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL CORPORATIONS -- Powers and Duties (promotion of literary, graphic, dramatic and performing arts) PARKS AND … Whether a village may authorize the expenditure of moneys to promote performing arts and cultural development …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND DISTRIBUTION -- … departments with the sewer water and street departments of another village …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2000-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of out-of-state firefighter to volunteer on on-going basis) … firefighter who resides in another state and is a member of an outofstate fire department may volunteer at a New York …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 99-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … travel, meal, lodging, registration and tuition expenses of its city attorney for attending a course at a conference … Whether a city may pay for the cost of tuition incurred by the citys corporation counsel for …
https://www.osc.ny.gov/legal-opinions/opinion-99-9State Comptroller DiNapoli Statement on MTA 2023 Budget
… the Metropolitan Transportation Authority’s (MTA) adoption of its 2023 budget : “The 2023 budget adopted by the MTA … DiNapoli’s open data initiative, search millions of state and local government financial records, track state … the Metropolitan Transportation Authoritys MTA adoption of its 2023 budget …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… Contract number and an agency certification on all copies of the signature pages. The purpose of the certification is to ensure agencies attach the … contract documents filed with and approved by OSC. A copy of a recommended signature page and the certification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageIX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and … and/or Operational Advisories and/or by the Division of the Budget. Accounting for Federal Grants The … individual grants is designed to conform to the provisions of the related grant agreement, the Federal Single Audit Act, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… all checks that remain uncashed one year after the year of issuance. All checks that remain uncashed after the … by the applicable reporting date required by the Office of the State Comptroller’s (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… with the retirement (i.e., permanent removal from service) of a tangible capital asset. A government that has legal … exhaustive list. Agencies should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the following items do not fall within scope: …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsMembership and Enrollment – Membership and Enrollment
… The benefits of NYSLRS membership can provide your employees financial …
https://www.osc.ny.gov/retirement/employers/membership-enrollmentState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… Thomas E. Walsh II announced that Ricardy Cesar, 54, of Middletown, N.Y., has been charged with Grand Larceny … who allegedly committed fraud against the taxpayers of New York State. I commend the hard work of our State partners in continuing to protect Rockland …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesDiNapoli Honors Community Leaders During Lunar New Year Celebration
… Thomas P. DiNapoli hosted a reception in celebration of Lunar New Year on Thurs., Jan. 30 in Brooklyn, New York. Photos of the event, including the individuals and groups that … contributions to New York, are available. Maggie Gu, owner of Park Asia restaurant and host of Lunar New Year …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationTotal Spending – 2023 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingBrownfield Cleanup Program
… Objective To determine whether the Department of Environmental Conservation (DEC) is effectively … or environmental standards applicable to the expected use of the property (e.g., residential or commercial). These substances may pose a range of hazards to human health and the environment, but left …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Agencies Bulletin No. 2137
… Purpose: The purpose of this bulletin is to inform agencies that position pools … July 13, 2023 OSC Actions: OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A … their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-eventsCUNY Bulletin No. CU-768
… Purpose: The purpose of this bulletin is to provide agencies instructions for … Foundation Grant Payments, agencies must be in receipt of the CUNY RF Payment Authorization Form and the Summer 2023 … Certification and Paydate Deadlines schedule. For each of the pay dates included on the Semi-Monthly Certification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-768-2023-city-university-new-york-cuny-research-foundationState Agencies Bulletin No. 2238
… Purpose: The purpose of this bulletin is to inform agencies that position pools … July 11, 2024 OSC Actions: OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A … their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsComptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… A pair of siblings has pleaded guilty to stealing $90,000 in … larceny in the second degree and will pay full restitution of $90,000. Melwani, 58, of Woodstock, and Mahtani, 56, of Paramus, N.J., entered … A pair of siblings has pleaded guilty to stealing $90000 in …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsJustice Center Audits
… persons to be made available to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo Bill Text Status … persons to be made available to officers and employees of the state comptroller …
https://www.osc.ny.gov/legislation/justice-center-auditsDisaster Recovery Planning
… Purpose To determine whether the Office of Information Technology Services (ITS) has a complete, … disaster recovery plan for its agency and the College of Nanoscale Science and Engineering (CNSE) data center. The … Background ITS was established in November 2012 as part of a New York State Information Technology (IT) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planning