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Opinion 95-12
… invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments (authority … or invest with a State or federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Selected State Agencies’ Roles in Financial Literacy
… roles in providing financial literacy offerings, including how they identify and reach out to the most critical and … directly affects the prosperity and quality of life of the people of New York State and is inextricably linked to the … to make financial decisions that support their well-being, many Americans remain unprepared for financial emergencies – …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyCUNY Bulletin No. CU-714
… be sorted by agency code, then by employee. NHRP708 – Mass Increment Payment Exception Report This report is a … of employees who appear ineligible to receive a July 2021 Increment or Increment Code Update based on information available as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsState Comptroller DiNapoli Releases Municipal Audits
… was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) … projects. The board issued a total of $96.6 million of tax-exempt bonds and $1.8 million of taxable bonds during the …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… increase over the same period last year and buoyed by securities trading, underwriting, and selling. Annual profits … the city because it relies more on personal income tax and does not have a general real property tax. In State Fiscal … in NYC (Oct. 2023) Office Real Estate in NYC: A Review of Market Valuation Shifts (Aug. 2024) … Wall Streets …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2100 – Defining the Financial Reporting Entity Process and Document … for in numerous funds. Such agencies are logically part of the reporting entity due to the direct relationship between the agency and the State, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityImplementation of Train Service to Grand Central Madison
… Objective To determine whether the Long Island Rail Road (LIRR) implemented train service to … major transfer hub at Jamaica. The Port Washington branch does not pass through Jamaica. MTA’s East Side Access (ESA) … did not provide additional branch service. LIRR changed how Atlantic Terminal service was delivered by stopping …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… Almost 3 million New Yorkers relied on SNAP as of March 2025. “The state has made meaningful efforts to reduce food … Be Detrimental The House approved the “One Big Beautiful Bill Act” and the Senate approved a similar bill; discussions will be required to reconcile the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodOpinion 2007-6
… POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) … follows: [f]or the purposes of this section, salary shall mean fixed periodic compensation payable by an employer to or … as a term of his or her employment. Moreover, the payment does not fall within any of the exclusions from “other …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 91-45
… town highways in the manner provided in the superintendent's agreement with the town board. The town board may use its … not interfere with the performance of the superintendent's regular statutory responsibilities (1982 Opns St Comp No. … the appropriateness and availability of these remedies can only be determined by the town board after consultation …
https://www.osc.ny.gov/legal-opinions/opinion-91-45XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… on the purchase requisition in the Statewide Financial System (SFS). When a Business Unit receives a paper … to efficiently populate the fields in the Invoice Lines and Distribution Lines sections. For example, Business … purchase orders on the same voucher. Reference open market and contract purchase orders on the same voucher. …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderSelected Employee Travel Expenses
… explained that the rental car charges were necessary to transport various Division personnel to locations in and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether … September 23, 2013. Background The Virgil Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… and recreation facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors … include State mortgage and sales tax exemptions, real property tax abatement and low interest bonds. The Agency reported …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if … 28, 2014. Background The Sauquoit Fire District No. 1 is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, distinct and separate … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … also identified $49,493 which has not been turned over to the Office of State Comptroller as abandoned property even …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Groton Central School District , Herricks Union Free … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) Fuel purchases reviewed by auditors appeared to be for legitimate district purposes. However, district …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsExamination of Travel Expenses
… years 2013 and 2014. The objective of our examination was to determine if the Department continued to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As … travel between an employee’s residence and official station is considered commuting and is not reimbursable. The …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expenses