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Opinion 92-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve … GENERAL MUNICIPAL LAW, §6-n; EDUCATION LAW, §1709(8-c): A school district may not transfer the unexpended balance of …
https://www.osc.ny.gov/legal-opinions/opinion-92-11XI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… State Comptroller’s (OSC) Quick Contracting Program for construction contracts, the State agency must provide a … Guidance on requirements for Quick Contracting for non-construction contracts is provided in XI.6.A Quick … the State Comptrollers OSC Quick Contracting Program for construction contracts the State agency must provide a formal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionVendor File Advisory No. 5
… vendors are now required to use them. Please replace any old forms with the new ones and direct vendors to the new …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District is governed by the Board of … without the necessary documentation to support the claim being audited. The District purchased services for web …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andComptroller DiNapoli Releases Municipal Audits
… Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … inventory records. In addition, sensitive information technology control weaknesses were communicated …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 2057
… is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2022. … This bulletin is effective immediately. OSC Actions OSC will update PayServ with the agency name and address … “ Agency Return Address ” on the subject line and include your five-digit Department ID number(s) along with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 2158
… is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2023. … This bulletin is effective immediately. OSC Actions: OSC will update PayServ with the agency name and address … “ Agency Return Address ” on the subject line and include your five-digit Department ID number(s) along with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1946
… of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is … Note: Changes made to the agency return address for Form W-2 also changes the return address for direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1855
… of the agency address that will be displayed on Employee Form W-2 for Tax Year 2020. Effective Dates This bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 2267
… If the agency address is not correct, agencies must email [email protected] providing the correct … along with the correct agency name/return address in the email. Note: Changes made to the agency return address for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 2362
… address to be displayed on Employee Form W-2 for Tax Year 2025. Effective Dates: This bulletin is effective … providing the correct address prior to November 17, 2025 . Changes to the agency name field must be within the … Agencies must submit corrections prior to November 17, 2025 , to ensure the correct return address is printed on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-taxOpinion 90-14
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Subdivisions (validity … may not require the developer to pay such fees directly to independent contractors performing such services. You inquire … attorney and land surveyor engaged by the town as independent contractors to perform services in connection …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… third party who reported that everything was in good order; however, this review was not an effective audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… if the Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the … Village presented a petition to the Village Board calling for a public referendum on dissolving the Village government … governing board consisting of a Mayor and two trustees. For the fiscal year ended May 31, 2013, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … lack of oversight, eight employees, including the former superintendent of schools and former payroll clerk, were paid … payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsAccounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The purpose of this advisory is … of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsOpinion 93-29
… You ask whether a village is required to designate as its official newspaper the only newspaper which is … newspaper": Every newspaper printed, published or having its principal office outside of a city having a population of … a village board is not required to designate as its official newspaper the only newspaper which is …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… credit card purchases totaling $5,446 including gift cards totaling $150. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashElmont Public Library – Board Oversight and Professional Services (2014M-060)
… and an administrative assistant to manage this account, sign checks and pay vendors before submitting claims to the … of office, the Treasurer does not have the authority to sign checks on the behalf of the Library. The Library’s …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060