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Affirm Holdings Inc
As a shareholder, I am writing to learn more about how Affirm is managing and overseeing potential regulatory, operational, consumer, and financial risks related to its offering of short-term installment lending products and services, also known as Buy Now, Pay Later (BNPL).
https://www.osc.ny.gov/files/press/pdf/affirm-holdings.pdfAccounting and Reporting Update
This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdfTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… governments. He will direct seven regional offices and a staff of more than 300. “Having served four terms as Ulster … said. “He has aggressively pursued fraud and waste in county operations and understands that strong fiscal … Auerbach was first elected Ulster County Comptroller in 2009. He is the county’s chief auditing officer and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionHomeowners Association, Inc.
… revitalizing the community. The majority of the contract funds were budgeted for the purchase of equipment to enable … family pictures on an iPad Homeowners purchased with grant funds. We question whether Homeowners operated a functioning …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incOpinion 91-3
… Opns St Comp No. 80-806, p 223; cf . 1979 Opns St Comp No. 79-134, p 25, regarding the liability of a highway … moneys and property (see 1989 Opns St Comp No. 89-34, p 79; Myruski v Town of Goshen , 87 Misc 2d 1063, 386 NYS2d … arbitrarily or wastefully (see 1979 Opns St Comp No. 79-904, p 213; 1968 Opns St Comp No. 68-835, unreported), such …
https://www.osc.ny.gov/legal-opinions/opinion-91-3DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… for costs incurred for hiring financial advisors to assist in the development of multi-year budget plans. “Long-term … municipalities to take action by offering them assistance in dealing with a potential impediment to these efforts.” … the impact of their fiscal decisions over time. They can then decide what program funding choices to make in …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingOpinion 90-51
… a county wholly contained within a city, and the City of New York (see County Law, §301[1]): to adopt, amend or repeal …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2002-4
… the gift and loan prohibition in article VIII, § 1 of the New York State Constitution. Article VIII, §1 prohibits …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2007-6
… officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent full-time police officer who is a member of a bargaining unit … village is considering an arrangement with the permanent full-time police officer who is a member of a negotiating … the base salary or other compensation of the permanent full-time police officer who is a member of a negotiating …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 2007-8
… in connection with such contract or contracts. November 20, 2007 Richard G. Boehm, Esq., Deputy Town …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 97-17
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … The phrase "local officer or employee" is defined, in relevant part, as "the heads (other than local elected … completion and filing by library officers and employees. In addition, since a "city and county public library" is not …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance Service (no authority to impose … Whether the emergency rescue and first aid squad of a fire district fire department may impose …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 98-21
… Municipal Law to enter into a contract with any third party for the provision of those services by the third party. In addition, even if the board of fire commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 92-7
… tax moneys to pay debts incurred in the operation of volunteer firefighter's business if the Association … may expend foreign fire insurance tax moneys to aid a volunteer firefighter in the running of his business. You … Thus, the Association may expend such moneys to aid a volunteer firefighter's business only if the expenditure …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 98-10
… and miscellaneous expenditures (see DuBois v Town of New Paltz , 35 NY2d 617, 369 NYS2d 506). In addition, as …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-1
… responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL … cost of health care benefits to retirees of a city urban renewal agency. The city, however, may determine to provide …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Comptroller DiNapoli Releases School Audits
… and Patchogue-Medord Union Free School District . “In an era of limited resources and increased accountability, … Operations (Albany County) The school contracts with a not-for-profit foundation for various services. The … is a more cost-effective means to provide the services in-house that are currently being provided on a contract …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits