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June 2002: Advance Refunding Bonds
… To: School District and BOCES Business Officials Purpose of Bulletin This bulletin explains the reporting requirements … assumes that districts borrow money for the maximum period of probable usefulness allowed by Local Finance Law section … "advance refunding"? In a current refunding, the proceeds of the refunding bonds are used currently (immediately) to …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsCUNY Bulletin No. CU-370
… Pursuant to an agreement between the City University of New York and the CUNY Research Foundation (CUNY RF), … 2009 Summer Salary Awards Form prior to the submission of the payment. Any changes made after the initial award is … Earnings Code: CGR Effective Date: The first day of the pay period in which the payments will commence using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-370-2009-cuny-research-foundation-grant-payments-summerState Comptroller DiNapoli Releases Audits
… Capital assets include land, buildings, construction in progress, equipment, library books, artwork and historical treasures, and intangible assets. To improve … programs. A prior audit, issued in October 2021 found, with few exceptions, that ESD did not evaluate its economic …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsXII.8.G Payment Methods – XII. Expenditures
… Due date or Net Due date on the voucher. Two-day ACH is the preferred payment method because it is the most … one-day ACH payment when the State has a business need for a next day payment. One-day ACH payments require the … agency-approved voucher must be entered into SFS by 11:00 AM on the business day prior to the requested payment date. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… announced the arrest of two Queens men . They were charged with allegedly defrauding Medicare and Medicaid of $120 … paying illegal kickbacks and bribes and submitting claims for services that were never provided. DiNapoli’s office had … hold them accountable. Rooting out waste, fraud and abuse is a top priority of mine. Through our audits, investigations …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsDiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 89-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange property with a federal agency) … Whether in furtherance of an agreement between a village and the US Parks Service of …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 12
… whereby the recording secretary of the town planning board is employed by a consulting engineer who regularly represents … however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … information acquired in the course of his or her official duties or using such information to further his or …
https://www.osc.ny.gov/legal-opinions/opinion-97-12New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
Recently released data from the Bureau of Economic Analysis show personal income in New York has surpassed prepandemic levels by 128 percent
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021State Agencies Bulletin No. 1915
State Agencies Bulletin No 1915
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleOpinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 99-2
… purchase contracts involving expenditures in excess of $10,000 and all contracts for public work involving … of the salt storage shed (compare Highway Law, §10-c[4][e] and Transportation, Economic Development and …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli: Rural Counties Face Shortage of Health Professionals
… counties having no pediatricians or OBGYN doctors at all. The shortage of mental health practitioners in New … workforce to alleviate current shortages and plan for future demand will not only positively impact the health … centers, but it is not guaranteed that all states that apply will receive funding. Overcoming Rural Barriers to …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… and $4.4 billion lower than projections in the Division of the Budget’s (DOB) 2024 Updated Executive Budget Financial … declines include a forecasted reduction in tax receipts of $3.5 billion, or 3.2%. This follows a decrease in tax revenues of 7.8% in SFY 2022-23. Lower collections were primarily …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetTown of Java – Tax Collection Remittance (P1-24-21)
… remit taxes to the County each month. The Tax Collector is a separately elected official of the Town and is not governed by the Supervisor. … instructions, the Tax Collector did not comply with Town Law, which required monthly payments to the County. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21City of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51615 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 … resolution directed Town officials to consult the Office of the State Comptroller’s publications for guidance. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Other Bulletin No. 64
… Purpose: The purpose of this bulletin is to provide the State University … Civil Service Law, Article 8, Section 131 and the Division of the Budget Bulletin D-1144 provide for payment of performance advances effective April 1, 2022, to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major public … billion, including approximately $2.57 billion scheduled for this month and $557 million and approximately $805 … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarter