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Opinion 91-41
… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Comptroller DiNapoli Releases School Audits
… improper payments being made from the employee benefit accrued liability reserve, subsidies to the school lunch fund …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsIT Security Fundamentals – Information Technology Governance
… submission. Having accurate and complete data is essential for good decision-making. What good is the information if it …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsState Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 89-32
… county treasurer must receive and be the custodian of all money belonging to the county or in which the county has an …
https://www.osc.ny.gov/legal-opinions/opinion-89-32DiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… The New York State Common Retirement Fund has committed $50 million to a private equity fund managed by Hamilton Lane aimed at …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… power was properly focused on billing records for State payments. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersOpinion 2000-11
… concern of a superintendent frustrating the board's appointment power by continually terminating the board's … due to illness or other incapacitation, did not make a nomination and recommendation to the board and, … deputy could be appointed. Authorizing the town board to make the appointment after five days would ensure that the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 88-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … Practice Commentaries, McKinney's Consolidated Laws of New York, Book 29A, Part 2, Uniform Justice Court Act, §§102, …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Medicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… of 340B providers. Because these providers were identified by the Department as 340B providers, claims from these …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programNYS Comptroller DiNapoli on Amazon's Racial Diversity, Equity and Inclusion Practices
… State Common Retirement Fund is the third largest public pension fund in the United States with estimated assets of …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-amazons-racial-diversity-equity-and-inclusion-practicesNew GASB Standards
… 101 – Compensated Absences beginning with the fiscal year 2024-25 annual financial statements. GASBS 101 is an update to GASBS 16 and requires the State to consider other types of … Standards Board Statement GASB 87 Leases in fiscal year 202425 annual financial statements …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsOpinion 88-23
… of construction company) -- Exceptions (no exception for emergency situations) GENERAL MUNICIPAL LAW, §§801(1)(b), … interest provisions of General Municipal Law, article 18 for contracts entered into in emergency situations. This is …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 93-20
… on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 88-20
… which, among other things, change a county seat. For purposes of article III, §1, a local act has been …
https://www.osc.ny.gov/legal-opinions/opinion-88-20LGAC - Archive of Prior Meetings
… Prior Meetings Archive There were public meetings of the Finance Committee and Board of Directors on March 5, 2020. The meeting notices and agenda are below: Finance Committee Meeting Notice Board of Directors Meeting …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsOpinion 90-24
… district corporation may, by resolution, delegate all or part of such powers and duties to the chief fiscal officer …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 88-8
… of a corporation of which he or she is an officer, director or employee, or a stockholder (General Municipal … or material benefit as a result of the contract or is a director of the corporation (General Municipal Law, §800[3]). …
https://www.osc.ny.gov/legal-opinions/opinion-88-8