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Opinion 91-56
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … legal obligation, responsibility or duty (see, gen., Black's Law Dictionary, 5th Edition, 1979). Thus, an obligation to … such a five-year period, it would be essential to define what is meant by "operative" and to apply a test therefor. …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 2002-14
… of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW §§1-102(5), 4-400(1)(l), 4-412(3)(3), 5-524: A village may incur reasonable expenses for the primary purpose … of pursuing a settlement of a claim against the village for property damage, even though work performed by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… when the economic consequences of transactions and events are reflected in financial statements. MEASUREMENT … which is concerned with the timing of transactions and events, a measurement focus identifies what transactions and events should be recorded. The measurement focus is concerned …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… events, potentially putting the public at risk, according to an audit of the Department of Environmental Conservation … is crucial so the public can avoid exposure. I urge DEC to redouble efforts to make sure all municipal sewer systems are complying with … events potentially putting the public at risk according to an audit of the DEC …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsState Agencies Bulletin No. 1952
… (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the …
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 … declined 0.6%, according to data analyzed from the Bureau of Labor Statistics. Still, in 2023, New York City’s 1.8 million foreign-born workers made up 44.3% of its total labor force, more than double the national share …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakMedian Income
… to 2024. This period, however, has also been marked by high inflation of 23.1 percent, according to the U.S. Bureau … Increase/Decrease Greene $65,967 $77,945 $11,978 18.2% High Increase Ulster $79,139 $86,271 $7,132 9.0% High … $67,129 $68,089 $960 1.4% Increase Chautauqua $57,622 $58,351 $729 1.3% Increase Livingston $73,239 $74,001 $762 …
https://www.osc.ny.gov/reports/median-incomeState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… State Police, the IRS and FBI brought Mr. Klein to justice today with his guilty plea. Klein will be ordered to repay …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
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)
… officials should develop and implement written procedures to ensure that all leave requests are properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Comptroller DiNapoli Releases Municipal Audits
… of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, … annual audits of the supervisor’s records. Town of South Bristol – Financial Management (Ontario County) The board … City of Oswego Town of Owego Town of Sidney Town of South Bristol and Wyoming County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… New York still lags behind other states when it comes to its rainy day reserves, according to a report released today by New York State Comptroller … New York still lags behind other states when it comes to its rainy day reserves …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesProtection of Child Performers
… the legal requirements that help protect the welfare of child performers. The audit covers the period April 1, 2014 … Unit (Unit) is responsible for monitoring compliance with all parts of the Law and NYCRR. The Law and NYCRR establish … performers. The Department has used its Child Performers Registration System database (System) to maintain permit and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersState Comptroller DiNapoli Releases Municipal & School Audits
… was increased. South Jefferson Central School District – Payroll (Jefferson County) Auditors reviewed salaries and … whether they were accurately paid. Auditors also reviewed payroll change reports for two months during the audit period … salaries and wages reviewed were accurately paid and the payroll increases were calculated correctly and supported by …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School and Local Government Audits
… P. DiNapoli today announced the following school and local government audits have been issued. Town of Addison – … paperwork for the 37 new employees. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsDiNapoli Releases Subway Ridership Dashboard
… he has launched an interactive online tool using subway ridership data that details where straphangers are, and are … Comptroller DiNapoli's MTA Dashboard lays bare how ridership changed as commuting patterns shifted over the past … As DiNapoli’s October 2020 report on the MTA emphasized, ridership has returned slowly since the pandemic shutdown in …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… the Grand Central Madison terminal and on-time performance in 2023 that was better than in 2019. Still, the LIRR had 31% more delays from train car problems last year than in 2019, showing there are still areas that can improve as … the Grand Central Madison terminal and ontime performance in 2023 that was better than in 2019 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityDiNapoli Report Highlights Where New Yorkers Work
… 2019 levels. Only New York City, Long Island, and the Hudson Valley had employment above 2019 levels in August 2024. Three … three downstate regions (New York City, Long Island, and Hudson Valley) in 2023, the concentration of industries …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workState Comptroller DiNapoli Releases Annual IDA Report
… 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-report