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Opinion 90-34
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); … and first aid squad within a village fire department is not entitled to receive foreign fire insurance tax moneys …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether a … If so, you ask whether a board of fire commissioners, in its discretion, may provide that newly-appointed members …
https://www.osc.ny.gov/legal-opinions/opinion-98-20XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Process and Document Preparation: BASIS OF ACCOUNTING The basis of accounting determines the timing for reporting … FOCUS Unlike the selection of an accounting basis, which is concerned with the timing of transactions and events, a measurement focus identifies what transactions and events should be recorded. The …
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
… to protect investments by managing climate risk earned a AAA rating and the top ranking among U.S. institutional …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureState Agencies Bulletin No. 1952
State Agencies Bulletin No 1952
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… The size of New York City’s immigrant workforce was flat over nearly a decade, according to a new report from New York State Comptroller Thomas P. DiNapoli. Through 2023, … labor market grew 18.5% since 2015 nationally, while New York City’s declined 0.6%, according to data analyzed …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… He used his $5.7 million embezzlements to buy a yacht, a Mercedes, a Corvette, and Pandora jewels for his wife. My …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaAccounts Payable Advisory No. 54
… the Real Estate Management (REM) Module. Agencies should contact Bureau of State Expenditures’ Internal Control …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalPeekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
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)
… [read complete report - pdf] Audit Objective Determine whether employee … all leave taken is properly supported or approved. Records for 10 of 41 employees selected were missing leave … requests totaling 72 days, comprised of 452 hours for $9,927. Key Recommendation District officials should …
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
… economy and helps to reduce its economic dependence on Wall Street. Like other industries, the high-tech industry …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycDiNapoli Releases Profile of New York's Small Business Owners
Even as many small businesses shuttered their doors or struggled through the pandemic entrepreneurs in New York continued to identify and pursue new opportunities according to an analysis by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersProtection of Child Performers
… may be vulnerable to exploitation. The Department’s Child Performers Unit (Unit) is responsible for monitoring … to the Comptroller’s trust account should be limited, the number has increased over the years and approached 1,200 in … Services, develop a System that can easily and readily store, access, and analyze required child performer and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersState 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-0NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… rights. The proposals were filed with Walmart Inc., CVS Pharmacy Inc., Netflix Inc., DoorDash Inc. and Gannett … portfolio companies to act accordingly.” For Walmart and CVS , the proposals urge each company’s board of directors to … and actions to stop employees from unionizing. In 2018, CVS was accused of attempting to undermine the validity of …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesPayroll Improvement Project Bulletin No. PIP-018
… ERSBT5 285,000.00 NYSERS Pensionable Earnings (No OT) Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 RTR Memo OT Lmt ERSBT5 20,763.51 NYSERS Overtime Earnings Tier 5 Calendar Year Tier 5 OT Limit V04 RTR Memo CompLmt ERSBT6 225,000.00 NYSERS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservState Comptroller DiNapoli Releases Annual IDA Report
… 3.5% or $4.7 billion from the prior year, according to an annual report released today by State Comptroller Thomas P. … of Industrial Development Agencies in New York State – 2026 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportUnderstanding the Audit Process
… The State Comptroller evaluates the operations of New York State and New York City agencies … The State Comptroller periodically examines the fiscal affairs of New York State and New York City …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processDiNapoli Announces Results of General Obligation Bond Sale
… authorized by the following bond acts: Environmental Quality (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) … (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-sale