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VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… there is NO ‘Due to State’ balance on an expense report. Women and Infant Children (WIC) Rebates due to the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewXVI.3.K Interim Reporting – XVI. Financial Reporting
… be reflected in the interim period in which the revision is made and results of prior interim periods will not be … Footnote Disclosure - When interim financial information is presented in statements in conformity with generally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that maintains and reports on its own transactional data. A business unit (BU) is a required PeopleSoft configuration item that drives … A General Ledger Business Unit GL BU is generally defined for each entity that maintains and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… less predictable and New York’s senior population growing, the state must ensure its own investments are reaching older … meals and other essential support, and data reporting by the New York State Office for the Aging (NYSOFA) makes it difficult to know who is being …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsOmnibus Procurement Amendments
… to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; … technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and … proposals for goods, services and technology; clarifying the use of contracts let by another governmental agency; and …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsOpinion 97-8
… or verification of claims against a city (see 12 Opns St Comp, 1956, p 442). In this regard, we note that Second … be amended by local law to eliminate that requirement (see 12 Opns St Comp, 1956, supra ; Municipal Home Rule Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-8XIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… with information related to refunds owed to the State by an employee using the Due to State Offset functionality in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetNY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… preceding the August announcement, however, the Standing Rock Sioux Tribe and three federal agencies had expressed … impact review. On August 10, 2016, the Standing Rock Sioux Tribe began a blockade to halt construction of the …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… Capital Projects, Legislature and Judiciary, and Debt Service appropriations lapse September 15th.The State … have a fiscal year ending on June 30th. Appropriations for SUNY and CUNY State Operations and SUNY Aid to Localities … are encouraged to review the “Appropriation Due to Lapse Report”, as well as their own Business Unit “Unused/Open …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingOmnibus Technical Procurement Amendments
… of non-cash contracts by the state comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsDiNapoli Honors Community Leaders During Italian Heritage Celebration
… dedicated many years by working with his family to build a premium supermarket chain in Westchester and Putnam counties. …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetOpinion 93-10
… LAW, §206-a; GENERAL CONSTRUCTION LAW, §24; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(3): A non-charter county must … of the county may enact a local law pursuant to Municipal Home Rule Law, §10 providing for the closing of particular … a county may adopt a local law pursuant to Municipal Home Rule Law, §10 authorizing the closing of a county office …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 92-2
… to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use … to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and … a contract for the use of hydrants which serve only a zone within the district. Under the facts presented, the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 98-13
… Building (use of to display historical material) -- Public Museum (establishment of by town) -- Contracts (with museum registered by regents) LOCAL LAWS -- Fees (imposition … TOWNS -- Powers and Duties (establishment of public museum); (use of town building to display historical …
https://www.osc.ny.gov/legal-opinions/opinion-98-13NYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… properly manage its workforce can also tarnish its public image, make it more difficult to retain and recruit …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discriminationOpinion 94-4
… Duties (requiring original signatures on vouchers) TOWN LAW, §118(1); GENERAL CONSTRUCTION LAW, §46: The statement of the officer whose action gave rise … officers and for proper purposes. April 5, 1994 William Kelly, Town Supervisor Town of Chili …
https://www.osc.ny.gov/legal-opinions/opinion-94-4New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… due to the pandemic. It provides low-interest loans for payroll and other qualified expenses, such as rent … funding through April 11, 2021, indicates $755 billion in loans have been approved for 9.6 million borrowers across the … country. Detailed data are available for $679 billion in loans made through the end of February. Below are the key …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up) (2022-F-15)
To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f15.pdf