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Opinion 95-21
… IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER DISTRICTS -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and … two or more special improvement districts established for the same purpose, subject to public hearing and …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Seized Assets Program
… Purpose To determine whether the New York Division of State Police properly accounts for seized … assets we sampled pending disposition per the Division’s control records, we determined that 56 assets were actually …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … employees was appropriate, we audited a total of $192,215 in travel expenses for five New York State Homes and … We selected these employees because their rental car expenses ranked among the highest in the State. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesSelected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … replenish E-ZPass accounts, while $11,059 was expended for car rental and other charges. Most of the Fleet Manager's … does not have an accurate means of verifying personal use mileage and therefore the accuracy of the imputed mileage …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesSelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York State's … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York State's … nearly $227,000 in taxable travel expenses to taxing authorities for the three calendar years 2009-2011. Key … of the eight Tarrytown employees' commuting expenses. Other Related Audit/Report of Interest Department of Labor: …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesSchool of Professional Studies – Procurement Card and Travel Card Purchases
… Purpose To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines applicable to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesOpinion 90-37
… 395; Davis v Board of Education of the Hewlett-Woodmere Union Free School District , 125 AD2d 534, 509 NYS2d 612; …
https://www.osc.ny.gov/legal-opinions/opinion-90-37State Agencies Bulletin No. 944
… whom the Retirement Plan checkbox in Box 13 on the 2009 Form W-2 should not be checked. Background IRS Instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/944-retirement-plan-checkbox-form-w-2-wage-and-tax-statementState Agencies Bulletin No. 930
… Purpose To request verification of the agency address that will be … address is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/930-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1014
… In accordance with the 2010 IRS Instructions for Form 1042-S, nonresident alien scholarship recipients (income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsAccount Authorization Form
… Account Authorization Form (link opens in new window) Note: this form has been posted in Adobe Acrobat PDF format and may be …
https://www.osc.ny.gov/online-services/account-authorization-formShort Term Interest Pool (STIP) Increase
… indebtedness of certain agencies, corporations and bank or trust companies. Memo Bill Text Status … Allows for an … indebtedness of certain agencies corporations and bank or trust companies …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseExamination of Unemployment Insurance Benefits 2016 Annual Report
… Purpose The objectives of our examination were to determine if payment requests and payments DOL approved … based on current and prior year findings . Background To accomplish our objectives, we used data analytics to select 57,054 transactions for audit, including: (i) high …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportAnnual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditProperty Tax Freeze Credit
… residence and the total household income must be $500,000 or less) and the taxing jurisdictions where the homeowner’s … payments totaling $1,621,590 where either the homeowner or property was not eligible for the STAR property tax … that exceeded the eligibility limit, secondary residences or business properties. 2,052 payments totaling $818,766 to …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditOpinion 88-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … comply with constitutional equal protection guarantees (NY Const, art I, §11). Therefore, in answer to your first … St Comp, p 163, supra ; 1982 Opns St Comp, No. 82-2, p 3; NY Const, art I, §6). In connection with the above, we note …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 93-26
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset …
https://www.osc.ny.gov/legal-opinions/opinion-93-26