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Opinion 97-17
… authorized to promulgate an annual financial disclosure form for completion and filing by library officers and … to complete and file an annual financial disclosure form promulgated by the county. You ask whether a county may … to complete and file an annual financial disclosure form promulgated by the county. If not, you ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Borough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the three recommendations included in our initial report, Borough of Manhattan Community … form for one of these accounts, which was opened in May 2014. Additionally, we identified two accounts, for … on CUNY Central’s list. These findings point to weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followState Agencies Bulletin No. 1098
… Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages.This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andRFP#0005 – Securities Litigation Counsel, SEC and Corporate Governance Counsel, Delaware Corporate Law Counsel, Evaluation and Class Action Services Counsel, and Foreign Litigation Counsel (“Legal Services Modules”)
… law firms to perform the legal services described in each of the Modules. The solicitation, and other … through the following links: Request for Proposals , in PDF Attachments for Proposal , (Amended 5/29/25), in MS Word format Form Only , in MS Word format Exhibit 1, …
https://www.osc.ny.gov/procurement/rfp0005XI-A.9 Receiving – XI-A. Purchasing
… that agencies receive the goods and services they ordered in the proper condition and in accordance with the terms and conditions of the purchase … point of control, receipts can and should be entered in a timely fashion independent of other activities in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… the fiscal years ended June 30, 2020 and June 30, 2021. In addition, we reviewed limited aspects of DHS’ claim expense monitoring for the three fiscal years ended … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopExamination of Unemployment Insurance Benefits
… made by the Department of Labor (DOL) were appropriate and in accordance with applicable Federal and State laws and … payments and to prevent future inappropriate payments. In addition, we matched the DOL UI Benefit Overpayment File … payments that would have been made over the life of the claim had DOL not taken corrective action based on our …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsConstitutional Tax Limits
… certain local assistance payments if taxes are levied in excess of a municipality’s tax limit. File Constitutional Tax Limit Form Now Enrollment Instructions [pdf] Having problems? … (toll free) Technical issues, account set-up or log-in password issues Select option 1 Or Email us at: …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… through March 31, 2010. Background Medicaid recipients in need of inpatient hospital care are provided a full range … hospitals must indicate a patient's level of care on a claim to ensure accurate processing and payment. Certain … primarily because hospitals billed Medicaid for days in acute care settings when, in fact, patients received lower …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsState Agencies Bulletin No. 2450
… the beginning of the academic year Teachers not returning in the Fall of 2026 Change in Comp Rate Codes Transfers between agencies Work schedule … Pay teachers Affected Employees: Institution teachers in the following agencies are affected: 10XXX-Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2450-restoration-contract-pay-and-additional-pay-21p-institution-teachersUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… (Davis Ethical) is an independently owned pharmacy located in Rockville Centre, New York. For the period from January 1, … the New York State Department of Financial Services (DFS). In December 2011, Davis Ethical was sold. We limited our audit to claim payments made to Davis Ethical during the time it was …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyReal Property Tax Cap - School Districts Guidance
… 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in connection with corrections to the districts' …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceReport of Museum and Military Property
Use this form to report museum or military property that has been left abandoned.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/excel/tangible.xlsVendor File Advisory No. 13
… Subject: Registering a disregarded entity in the Statewide Vendor File. Guidance: Effective … Comptroller’s Disregarded Entity Registration Request Form and the Internal Revenue Service W-9 Form . For more information, please refer to the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationTown of Berkshire – Town Clerk (2014M-230)
… June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. … The Clerk failed to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not … all collected and disbursed moneys to the Supervisor in the monthly Clerk’s report in an accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… billion for 2019, a 3.3 percent, or $3.5 billion, increase in project values from 2018, while net tax exemptions totaled $796 million in 2019, compared to nearly $784 million in 2018. Project values have increased by 48 percent since … $109 billion for 2019 a 33 percent or $35 billion increase in project values from 2018 while net tax exemptions totaled …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… and requirements on the Internal Revenue Service’s (IRS) Form 1099 reporting and filing requirements, as well as lien … a single calendar year must be reported to the payee via a Form 1099 (information return), and a copy must be filed with … payments, as well as prepare and distribute the required Form 1099 information return to the payee and file with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… from various social welfare programs and almost $325,000 in state unemployment insurance (UI). The inappropriate benefits were caused by deficiencies in how four of the five counties monitored the eligibility of … to March 1, 2013. Auditors found 313 inmates at the jails in Chemung, Onondaga, Orange and Schenectady counties …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefits