Search
Opinion 2002-5
… rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition … monies held in) -- Deposits and Investments (of monies in capital reserve fund) REAL PROPERTY -- Purchases (of … to be funded by real property tax and to be paid into a capital reserve fund for the purpose of accumulating monies …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5GASB Statement 87, Leases
… period; Periods covered by lessee’s or lessor’s option to terminate that you don’t expect them to exercise; … based on disincentives future usage. … Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… of the St. Johnsville Volunteer Ambulance Corp. today was charged with stealing over $26,000 from the company, … Montgomery County District Attorney Christina Pearson and New York State Police Superintendent Steven G. James … in the third degree. “Shannon Countryman allegedly abused her position of trust to divert funds meant to protect the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000Opinion 91-24
… and the manner in which the outside users may be charged for that service. You indicate that, some years ago, a trunk … or village or with one or more corporations or individuals for the joint disposal of sewage, and the expense of such … of a county sewer district, is authorized to contract "... for the collection, conveyance, treatment or disposal of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Corporate Governance
… System’s 1.2 million members, retirees, and beneficiaries by helping portfolio companies manage risk and generate … his fiduciary duty, Comptroller DiNapoli uses his voice as a major investor to identify and mitigate risk, and improve … Against Executive Compensation, Lead Director and Chair of the Leadership Development and Compensation …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceOpinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Website Accessibility
… their plug-ins for each computer platform type. For your convenience, we have listed the most common plug-ins that may … an endorsement of the products and are provided merely for convenience. Questions on use or installation should be …
https://www.osc.ny.gov/help/website-accessibilityDiNapoli Announces State Contract and Payment Actions for April 2015
… than 1.3 million payments worth more than $5.7 billion in April. His office also rejected 99 contracts and related … office averaged six days for contract reviews in April and two days to audit payments. DiNapoli releases … Approved Department of Agriculture & Markets $8.9 million in Agriculture and Farmland Protection Grants including $2.9 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015State Contract and Payment Actions in February
… approved 1,465 contracts for state agencies and public authorities valued at $1.4 billion and approved more … Education Department $599.4 million in general aid to 262 school districts. Empire State Development Corporation $3 … Comptroller approved 1465 contracts for state agencies and public authorities valued at $14 billion and approved more …
https://www.osc.ny.gov/press/releases/2022/03/state-contract-and-payment-actions-februaryDiNapoli Op-Ed in Times Union
… And New York has a history of misusing borrowing to pay for short-term needs while a backlog of long-term … excluded from the cap. In addition, debt was permitted for non-capital purposes, and maturities up to fifty years were allowed for Metropolitan Transportation Authority bonds. These …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionState Comptroller DiNapoli Releases State Audits and Examinations
… than just individual consumers. The commission generally does not fine utilities to ensure compliance with … roles or follow its policies and industry practices when calculating $245.9 million in combined premiums and …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsUnderstanding the Audit Process
… team follows up with a written summary of the discussion for the auditee. (Auditee has two weeks to respond to the … audit findings and recommendations, which are the basis for the draft audit report. Agency Response: Auditee … action by the auditee. Any differences from this process for engagements that are not audits will be clearly described …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processOpinion 96-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS … attendance at conferences); (for tuition expenses incurred in completing certain college courses) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17City of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management system for the … through real property taxes, State aid, and fees charged to residents. Key Findings Due to the poor condition of the City’s financial records and …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… and school district employees, and their dependents. In 2017, NYSHIP cost the State, other government employers, … by United. Members also pay a nominal copayment to the in-network provider. Empire Plan members may also choose to … higher than reimbursements for the same services provided in-network. Also, when Empire Plan members elect to use an …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programOpinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 90-47
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … against an insured. Like an insurance company, the only time the Attorney General can deny a defense based upon his … of his or her authority and in an official capacity at the time of the alleged act; and (3) the town as well as the …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… and reported and that Company moneys are safeguarded for the period June 1, 2011 through October 21, 2013. … Corporation (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire … checks being issued. Not all Company funds were accounted for or in the custody of the Treasurer as required by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialCUNY Bulletin No. CU-390
… 2009 Uniform Allowance Payments should be submitted on the Time Entry page as follows: Earnings Begin Date: … The Earn Code UA6 and the payment amount will be displayed on the payroll register. The earnings description “Uniform Allowance CUNY” and the amount will appear on the paycheck stub or direct deposit advice statement. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-390-cuny-december-2009-uniform-allowanceAccounts Payable Advisory No. 30
… of this advisory is to inform Business Units of: the account codes for claims, awards, judgments and settlement … to each account code in this category, including the new interest account code. Please note that these account …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreements