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GASB Statement 87, Leases
… asset (the underlying asset) for a specific period of time in an exchange or exchange-like transaction. (A … 87 Does Not Apply to: Contracts that transfer ownership of an underlying asset to the lessee by the end of the … periods are favorable compared with current market rates. Contract-based factors, such as significant economic …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOpinion 90-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … time off) -- Overtime (compensatory time off - effect of Fair Labor Standards Act) GENERAL MUNICIPAL LAW, §90; 29 … work week may receive compensatory time off in the absence of a written overtime policy of the village board …
https://www.osc.ny.gov/legal-opinions/opinion-90-11State Agencies Bulletin No. 502
… Purpose To inform agencies of the eligibility of CSEA employees to receive the Workers’ Compensation … effective 7/1/04 and to provide procedures for the payment of the Supplemental Pay Benefit for CSEA and PEF employees. … To inform agencies of the eligibility of CSEA employees to receive the Workers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… provides more transparency for spending, addressing years of chronic underbudgeting and exposing an emerging structural … without depleting reserves during a projected period of economic growth, which would signal fiscal stress and … city’s finance sector has provided an outsized share of wage growth in recent years. Even if the city were to raise …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsFrequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… I’ve never been asked to keep a record of activities (ROA) before. Was I supposed to? When do I have to submit my ROA to the clerk of the governing board? What should I do if I take a two-week … the three-month time period when I’m keeping a record of my work activities? I know that I cannot receive service …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsSelkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Spackenkill Union Free School District – Professional Services (2021M-89)
… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andCity of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Village of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Village of Delhi – Audit Follow-Up (2019M-204-F)
… - pdf ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in … The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Etna Volunteer Fire Department - Procurement (2019M-48)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. Adopt a code of ethics to set forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mDiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected … spending could help preserve the economic competitiveness of our state and avoid cuts to critical programs New Yorkers … DiNapoli said large budget gaps underscore the importance of building up rainy day reserves and enhancing criteria for …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesOpinion 2001-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FEES -- Imposition of (authority of a town to install a tollbooth and charge a … leads to a recreation area and to charge a fee for the use of such road …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Caucus 2026: Important Information for New Yorkers
… Federal Impact: NY’s Safety Net Programs, June 2025 Impact of Federal Funding on New York, May 2025 Federal Income Tax … and Jobs Act, April 2025 Federal Funds to NYC: A Review of Categorical Grants, April 2025 New York's Balance of … December 2024 Missing School, NY’s Stubbornly High Rates of Chronic Absenteeism, October 2024 SED, English …
https://www.osc.ny.gov/reports/caucus2026DiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… during the pandemic, putting more New Yorkers at risk of going hungry. Now the implementation of tariffs and potential cuts to federal food and other … reaches of Queens and the Bronx, have generally lower rates of supermarkets per resident. DiNapoli’s report found …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… future is problematic. We still don’t know the shape of the economic recovery and what it holds for the city’s quality of life, economic competitiveness and real estate markets … COVID-19 variants still plague the globe and vaccination rates have slowed, risking a resurgence of the virus. Our …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadState Agencies Bulletin No. 1025
… Purpose To advise agencies of a new option to mail direct deposit advice statements … Effective Date(s) Immediately Background At the request of many agencies, OSC is offering an option to mail employee … advice statements directly to the employees. Because of the potential cost of this program, the changes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statements