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State Agencies Bulletin No. 1364
… signed consent form from each affected employee to file a claim for refund on the employee’s portion of Social Security … the IRS. Agencies must also record receipt of the form in the payroll system by the established due date. Agencies … a NTAX722 should be directed to the Workers’ Compensation mail box. All other questions regarding this bulletin should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxHow to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of integrity; and an acceptable performance record on past … from future State contracts. Reviewing vendor information When reviewing a vendor, you should rely on the scope of the …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationOpinion 2004-8
… the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; … RULE LAW §10: A village may not establish a reserve fund for direct cash reimbursements by the village for health care …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 91-57
… library and presently maintains a separate bank account for those moneys. You indicate that the village believes that … The treasurer would maintain separate accounting records for the library fund moneys and the library fund moneys would … Section 259(1) of the Education Law requires that taxes for library purposes be levied and collected annually with …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Agencies Bulletin No. 286
… are not taxable; non-job-related benefits are taxable, with the following clarifications and exceptions: No tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… and limited oversight of mental health education for students, an audit by New York State Comptroller Thomas … upheaval caused by the COVID-19 pandemic created a crisis for many students in New York, but not enough is being done … intense school-related stress due to COVID-19. The Centers for Disease Control and Prevention reported that in 2020, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsAdministration of the Contract With the Center for Urban Community Services
… (CUCS) for the period July 1, 2010 through July 15, 2015. The audit included a review of costs claimed by CUCS … as well as its other providers, to file a Quarterly Fiscal Report (QFR). Per the contract, DOHMH bases payments to CUCS … about $829,000 that was based on unsupported average annual salaries and related fringe benefits instead of actual …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesOpinion 89-20
… GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a fire district … see also Town Law, §174[6]), a town's code of ethics does not govern the activities of fire district officials. …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Citywide Payment Services and Standards – Controls Over Payments
… implementation of CPSS improved the payment experiences for the public and promoted time and cost savings for City agencies. The audit covered the period from July … and Payment Services, is to deliver a citywide service for the acceptance of payments and related business …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsDiNapoli: MTA Budget Gaps Return
… downward, the MTA’s expenses reflect growing costs for payroll and benefits, debt service, paratransit, and supplies … MTA does offset some of the additional overtime cost with payroll savings. The MTA has authorized new hiring and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… consists of five elected members. The District’s general fund budget totaled $215,255 for the 2013 fiscal year. Key … whether there are any discrepancies between bank and book cash balances. The Treasurer has not filed the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… to credit cards. The District’s capital asset policy does not provide adequate guidance regarding appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
Snyder Fire District Internal Controls Over Financial Operations 2013M365
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… available to companies that receive Agency support include State mortgage and sales tax exemptions, real property tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal … fundraiser savings account without board approval. Columbia County – Court and Trust Funds (2014M-353) The …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… process. SCIDA officials submit a financial disclosure form to the County Clerk of the Legislature, detailing any …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… for reserves. Establish appropriate accounting records and account for each water district as a separate entity. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Yaphank Fire District – Claims Processing (2013M-51)
… one member appointed as Chairman. The District's general fund expenditures were $1,477,872 and $1,593,997 for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mOrleans County – Department of Social Services (2012M-222)
… examine two forms of temporary assistance provided by the County for the period January 1, 2011, to September 7, 2012. Background Orleans County is located in western New York State and has a …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222