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Opinion 2002-14
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Compromise and Settlement … LAW -- Gifts and Loans (work performed on private property in connection with evaluating appropriateness of settlement) … property damage, even though work performed by the village in connection with such an investigation incidentally may …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied … financial resources only to the extent that they reflect near-term inflows or outflows of cash. Under the modified … and disbursements relative to underlying economic events near the end of a fiscal period. The cash basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Municipal & School Audits
… up to $96 million to liquidate the accumulated deficit in the county’s general fund as of Dec. 31, 2012. … that the significant revenue and expenditure projections in the 2024 proposed budget are reasonable. The county’s … computerized data was not adequately safeguarded. In addition, the district has an increased risk that the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… As a result of the agreements, the Fund, which owns shares in each company with respective values of $5.9 and $3 … Energy (29%), Westar Energy (28%) and DTE Energy (27.5%). In response to another shareholder proposal filed by … . The IPCC has estimated that a 55 percent reduction in global GHG emissions is needed by 2050 to stabilize global …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… At least 20 percent of the publicly owned sewer systems in New York state were not reporting overflow events or … DiNapoli’s auditors tested a sample of 113 events reported in NY-Alert to determine if publicly owned sewer and water … hours, as required. Auditors also identified discrepancies in the information posted on the DEC website of past overflow …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsState Agencies Bulletin No. 1952
… Maintenance Allowance. Affected Employees Employees in certain Professional, Scientific, and Technical Service … Uniform Maintenance Allowance may be submitted beginning in Institution or Administration pay period 16L, using the … 16L 10/28/2021 11/24/2021 Eligibility Criteria Employees in Bargaining Unit 05 who meet the following requirements are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… and older population grew by nearly half a million seniors in the last two decades, an increase of 53%, according to a … with demand to support critical services for older adults in the future. “Many older adults are living on fixed incomes … now, which means a special focus on reaching seniors in multiple communities and languages is needed.” In 2023, …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… data analyzed from the Bureau of Labor Statistics. Still, in 2023, New York City’s 1.8 million foreign-born workers … workers to keep businesses going, but we’ve seen a decline in this workforce when compared to the city’s peak in 2015. There are still many barriers for individuals who …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakMedian Income
… Survey 5-year Estimates, 1 median household income in every county in New York increased from 2019 to 2024. This period, … Community Survey 5year Estimates median household income in every county in New York increased from 2019 to 2024 …
https://www.osc.ny.gov/reports/median-incomeState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… "Michael Klein started stealing from the public just after he was appointed treasurer at the Mahopac Fire … Michael Klein started stealing from the public just after he was appointed treasurer at the Mahopac Fire …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaAccounts Payable Advisory No. 54
… Subject : Update - Voucher Mass Approval functionality available for lease vouchers … Operations (GFO), Chapter XII, Section 8.H – Voucher Mass Approval Guidance: The Statewide Financial System (SFS) has mass approval functionality available for Procurement Card …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalPeekskill City School District – Financial Condition (2015M-191)
… 2013 through June 30, 2015. Background The Peekskill City School District is located in the City of Peekskill, … Peekskill City School District Financial Condition 2015M191 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… that all leave requests are properly approved before the leave is used. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264DiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing four … in the rest of the city’s economy, with annual salaries that are well above the citywide average, according to a … Hightech is one of the fastest growing industries in New York City …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycDiNapoli Releases Profile of New York's Small Business Owners
… doors or struggled through the pandemic, entrepreneurs in New York continued to identify and pursue new … Thomas P. DiNapoli. New York exceeds the nation in the share of businesses that are majority female and … continue to represent less than one-quarter of all owners in New York state. “New Yorkers have always had a great …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … records. Town of South Bristol – Financial Management (Ontario County) The board repeatedly adopted budgets that …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… State Comptroller Thomas P. DiNapoli. “The time to prepare for serious fiscal problems is before they arrive,” DiNapoli said. “The need for a cushion to fall back on is especially urgent today amid … are well under the national median of 7.5 percent. For comparison’s sake, Texas’s Rainy Day reserve funds are …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesProtection of Child Performers
… of Labor (Department) is charged with protecting workers in New York State. Part 186 of the New York Codes, Rules and … that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the Estates, Powers … 15 percent of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting … devastating consequences for older populations residing in congregate settings, such as nursing homes. Within weeks … component of any health care delivery and a key concept in achieving the Department’s mission to protect and promote …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followState Comptroller DiNapoli Releases Municipal & School Audits
… and certain revenues and expenditures were not reported in the annual financial report. Of the 20 journal entries … six were not supported and eight were not recorded in a timely manner. In addition, no one independently reviewed and approved …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0