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Henrietta Fire District – Financial Condition (2021M-27)
… action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Opinion 90-50
… 27 of section 10 of the Highway Law provides that the Commissioner of Transportation shall: Have power, upon the … the removal and relocation of facilities, provided the commissioner of transportation deems it practicable to … estimates prepared by DOT. Chapter 159 of the Laws of 1970 added the proviso that the Commissioner could undertake …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… New York City, counties received the most federal stimulus funds in terms of overall dollars, while ARPA funds represented 14.4% of total 2019 (pre-pandemic) revenues … in the cities of Utica and Buffalo. With these federal funds ending, some cities are taking measures to close …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsXIV.14.B Capital Assets – XIV. Special Procedures
… and University funds (SUNY and CUNY Senior Colleges) and public benefit corporations Asset Retirement Obligations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsComptroller DiNapoli Releases Municipal Audits
… complete. However, the condition of all court and trust funds were not reported to the Office of State Comptroller as required. Reports on the condition of court and trust funds was correct, however they did not include detailed … and complete. However, auditors identified $66,637 in funds that have not been turned over to the Office of State …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… will help New York end the fiscal year with its largest balance in years," DiNapoli said. "The Executive Budget … to end state fiscal year (SFY) 2014-15 with a closing balance of $7.8 billion. Excluding settlement revenues, the General Fund is expected to end the year with a balance of nearly $2.4 billion, $313 million higher than …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionComptroller DiNapoli Releases School Audits
… School District , Babylon Union Free School District , Berkshire Union Free School District , … establishment and use of three of its four reserve funds. Berkshire Union Free School District – Financial Condition … Free School District Babylon Union Free School District Berkshire Union Free School District CobleskillRichmondville …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 2008-3
… § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as … NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, … concisely stating the purposes and effect thereof ( id .). The abstract must be prepared by the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-8
… issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the … to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for … to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- Approval by (for establishment of …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 95-4
… taking sworn testimony, requesting the submission of documents, and employing other reasonable methods of inquiry. … or employee paid from county funds and the accounting for all money or property owned by or under the control of the … in a proper case to produce all books, records, papers and documents material or relevant to the investigation". Section …
https://www.osc.ny.gov/legal-opinions/opinion-95-4State Comptroller DiNapoli Releases Municipal & School Audits
… or consider other legally permissible investment options. In addition, officials did not create a comprehensive … funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking … between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Takes Action to Hold Corporate America Accountable for Failing to Address Diversity, Equity and Inclusion
… agreed to the proposal and committed to adding a woman to its board in 2022. The proposal at First Community … search processes; 345 directors at 97 companies with only one board director who identifies as an underrepresented … 1,056 board director nominees at 455 companies for having only one woman on their board. About the New York State …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-takes-action-hold-corporate-america-accountable-failing-address-diversity-equity-andXI.14 Overview – XI. Procurement and Contract Management
… use of state funds and to alert businesses of procurement opportunities, Article 4-C of the Economic Development Law … exemptions from the advertisement of procurement opportunities, and provides information specifically related to the publication of grant opportunities. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Thomas P. DiNapoli, Erie County District Attorney Michael J. Keane, and Erie County Sheriff John C. Garcia … for his own use. I thank Erie County District Attorney Michael Keane, Erie County Sheriff John Garcia, and Erie …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… which journal lines can post successfully and which are in error, and split the lines to allow for separate agency … for a set of chartfields within a single Redirect Set but one Redirect includes additional chartfield definitions, the … Please contact DOB Examiner Deny; FIA is for FBIC account codes only If single, non-MSC01 agency, Approve If MSC01 or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationXVII.4 Questions – XVII. Lapsing Appropriations
… Please direct questions regarding SFS reports, to the SFS Helpdesk at Helpdesk@sfs.ny.gov . Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsOversight of the Farm-to-School Program (2020-S-9) 180-Day Response
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s9-response.pdfOversight of the Farm-to-School Program (2020-S-9)
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s9.pdfElectronic Debit Authorization Form (RS5542)
For NYSLRS employers to have payments automatically debited from their account. With direct debit, funds are transferred electronically and securely using the automated clearing house (ACH) system.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5542.pdfXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… contracts for Miscellaneous Services, Commodities and Consulting are CC (Combined Contracts) and CM (Multi-Agency … Contracts for Miscellaneous Services, Commodities or Consulting). They are generally distinguished based upon … Agency Use A contract for services, commodities or consulting intended for use by multiple State agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contracts