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New York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… DiNapoli issued a statement on the passing of CSEA’s Danny Donohue: “Danny Donohue was a tireless fighter for working people, not just … DiNapoli issued a statement on the passing of CSEAs Danny Donohue …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2016, in …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fAlbany Parking Authority – Cash Collections (2016M-181)
… 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany … construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget … procedures to ensure that all cash collections for parking are accounted for and deposited intact and in a …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Travel Advisory No. 18
… : GFO Update – Chapter XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference : Guide to Financial … Operations: Chapter XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance : The Office of the … Misc. Taxable Travel Expenses Noon Day Meals (for DOT only) Out-of-State Taxes and Charges for Lodging …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… independent of the cash disbursement process reviews the bank reconciliations. No Facility official reviews the … work. Key Recommendations Provide the Board with monthly bank reconciliations, including bank statements and canceled check images. Establish …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of October 2022, in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30City of Gloversville – City Clerk (2019M-96)
… the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The current Clerk began properly accounting for fees as of October 1, 2017. The former Clerk did not properly account for fees. The former Clerk: Waived fees for 249 certified … the City of Gloversville City Clerk properly accounted for fees …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… guidance on obtaining historical data for payments made in the Statewide Financial System (SFS). Process and … Agencies may need historical data for payments made in the SFS for various purposes, including internal audits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerVillage of Webster – Audit Follow Up (2012M-110-F)
Village of Webster Audit Follow Up 2012M110F
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fState Agencies Bulletin No. 1832
… amount as follows: Bargaining Unit: 01 Current Rate: $31.10 New Rate: $31.60 Bargaining Unit: 21 Current Rate: $30.41 New Rate: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1832-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1805
… Purpose The purpose of this bulletin is to notify agencies of an automatic Dues increase. Affected … in Bargaining Unit 21 with Dues (Code 491) and increase the current amount as follows: Bargaining Unit: 01 Current … The purpose of this bulletin is to notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-association-0State Agencies Bulletin No. 1805
… Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and employees in Bargaining Unit 21 with Dues (Code 491) and increase the current amount as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-associationOpinion 2012-1
… purchases of commodities by a town ( see e.g . 2006 Ops St Comp No. 2006-11, at 32). Unless an exception set … in contracts between the firm and the town ( see 2008 Ops St Comp No. 2008-2). The powers and duties of a board of … article 5, title 1-A, § 522 et seq .; compare e.g . 1992 Ops St Comp No. 92-43, at 109). Therefore, the board member's …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 92-35
… taxes with respect to county-owned real property liable for taxes ( cf . RPTL, §406, with respect to the taxable … , subsequent to the expiration of the interest-free period for the collection of taxes (see §924[2]), but prior to the expiration of the warrant for the collection of those taxes (see §904[1]) in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 91-57
… of those moneys in a separate fund (see also 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86). This Office has expressed the … required by State or local legislation, moneys in various funds held by a municipality may be deposited in a …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… Medicaid coverage and make every effort to help people renew their coverage in public and private plans. The state … levels.” Prior to the pandemic, states were required to renew coverage for people with Medicaid at least once a year … Plan public health insurance programs – have not had to renew their coverage due to COVID-19 public health emergency …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planCUNY Bulletin No. CU-734
CUNY Bulletin No CU734
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… $198 million short of the maximum. DiNapoli noted it was only a decade ago when damaging impacts of the Great …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesOpinion 88-2
Whether a village may impose user fees for the collection of garbage
https://www.osc.ny.gov/legal-opinions/opinion-88-2GASB Statement 87, Leases
… typically occurs on an annual basis. A cancellation clause only affects the lease term if it’s reasonably certain the … with an agreement that it will then be leased back. Only a sale transaction qualifies for sale-leaseback …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leases