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Opinion 91-64
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 91-60
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 90-52
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 95-11
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 91-31
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Opinion 94-14
… of the project outside the municipality must be contiguous with the portion of the project inside the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 88-54
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Area #1 – IT Policy – Information Technology Governance
… (2) driver’s license number or non-driver identification card number; or (3) account number, credit or debit card number, in combination with any required security code, … smartphones, USB (universal serial bus) flash drives and memory cards. The Information Technology Governance LGMG can …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of former Almond Volunteer Fire Department Treasurer … the safety of their community,” DiNapoli said. “This arrest serves as a wake-up call to volunteer fire departments … For a copy of the audit, visit: http://www.osc.state.ny.us/localgov/audits/firedists/2014/almond.pdf DiNapoli’s …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsOperational Advisory No. 27
… of Operations, Bureau of Financial Operations Support, at the email address below, indicating the type of … apply business rules in determining the Accounting Date. At this time, there are no plans to modify the timeframes or …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationOpinion 95-22
… foreign fire insurance tax for that purpose. July 27, 1995 Peter D. Phillips, Treasurer Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… to public hearing and permissive referendum requirements. You ask whether a town board may initiate a proceeding to …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 94-21
… for all, or a reasonable class of, purchase orders. You ask whether there is any statutory requirement that two …
https://www.osc.ny.gov/legal-opinions/opinion-94-21XII.8.H Voucher Mass Approval – XII. Expenditures
… Agencies must address how controls ensure payments are (i) just, true and correct, (ii) due and owing, and (iii) … person identified by the agency of its decision. If you have questions regarding voucher mass approval, please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual … accrual bases of accounting and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersOpinion 88-73
… -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for … other than suburban towns to establish capital reserve funds for improvement district purposes. In this regard, we … authorizes towns generally to establish capital reserve funds, specifically provides in subdivision (3)(a) that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … individually or jointly, to contract for the provision of emergency medical services, general ambulance services or …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Comptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… from RTIC. Thomas, however, failed to disclose a $10,000 gift he received from a private individual that he had used … RTIC loan. Additionally, he failed to disclose a $6,000 "gift" he received from another individual who paid his NYU …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardNew York’s Economy and Finances in the COVID-19 Era
… for employment and other economic indicators, as well as tax revenues. Real U.S. gross domestic product is projected … key fiscal elements of the proposed Budget include: Total tax receipts for this fiscal year are now projected at $77.7 … federal Medicaid funding. Due to federal stimulus and relief legislation enacted in 2020, along with declaration of …
https://www.osc.ny.gov/reports/covid-19-january-21-2021What to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdf