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State Agencies Bulletin No. 2059
… Purpose: The purpose of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … in the employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … employees did not use time sheets, vouchers or timecards to record the time actually worked. Leave request forms were … them to carry over at the end of the year. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsNYS Common Retirement Fund Reports First Quarter Results
… the first quarter of the State Fiscal Year (SFY) 2019-20 was 3.38 percent for the three-month period ending June 30, … value as of the March 31, 2019 close of last fiscal year was $210.5 billion. As of June 30, 2019, the Fund had 38.6 … in the first quarter of the State Fiscal Year SFY 201920 was 338 percent for the threemonth period ending June 30 2019 …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is … fees and interest for late payments associated with the lease agreement. Town of Marathon – Town Clerk (Cortland …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0City of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Opinion 88-6
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of … contributions by participating employees. The agreement with the bank provides that the town will pay all fees under …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Town of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash receipts and disbursements and the Board’s oversight of the Town’s financial activities for the period January 1, … Town of Gardiner Selected Financial Activities 2013M67 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Opinion 88-33
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals … to §199 of the Town Law where the laterals were described in the original plans for the district or where the cost of … make provision for their construction. Therefore, it is clear that the district was formed with the intent that these …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 98-21
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire Districts (contracts for emergency ambulance service) FIRE DISTRICTS -- Ambulance Service (circumstances … jointly contract with a private ambulance company for ALS service …
https://www.osc.ny.gov/legal-opinions/opinion-98-21SUNY Bulletin No. SU-349
… 189 of the Laws of 2023, which implemented the 2022-2026 Agreement between the State of New York and UUP, … the applicable Earnings Code End Date: Will be carried up from the row prior to 07/06/2023, if applicable If a row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudsonOpinion 2002-5
… secured in the manner provided by General Municipal Law §10 and may be invested in the manner provided by General … space" or "open area" preservation, Local Finance Law §10.00(a) generally provides that a municipality may contract …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5New York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… Message from the Comptroller A robust labor force is critically important for employers to succeed … and grow in New York, and it matters for the fiscal health of the State and local governments. New York’s strength has … the nation. The COVID-19 pandemic’s impact on the State’s labor force was more severe than in other states: the size of …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksExamination of Center for Economic Growth, Inc.
… Purpose The objective of our examination was to determine if the Center for … grant funds and associated matching expenses, reporting of revenue, and procurements complied with the terms and conditions of contract C110087. Background The claims for payment we …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incPutnam Valley Central School District – Financial Condition (2016M-135)
… to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. Officials have … Key Recommendations Develop a plan to use the surplus fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Performance of the Excelsior Jobs Program
… To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth … Jobs Program (Program), established in Chapter 59 of the Laws of 2010, provides refundable tax credits to firms in targeted … Determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programAssessment and Collection of Selected Penalties
… a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are to be deposited in the State's general … it has not been making sufficient efforts to collect all of the penalties owed. WCB does not take any enforcement … the carriers without any follow-up collection efforts. As of October 18, 2011, there were 26,981 HP-1 penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesState Agencies Bulletin No. 1852
… This bulletin is superseded by Payroll Bulletin 1852.1. Purpose The purpose of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … The purpose of this bulletin is to inform agencies of the procedures and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedAFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… According to a report released today by State Comptroller Thomas P. … will face cash flow challenges as soon as next month due to billions in state aid payments for health and education, … delayed state tax revenues and additional spending to fight the coronavirus. "The state’s strong cash position …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksSchenectady County – Investment Program (2025M-5)
… records to provide accurate reporting and evaluation of investment results. During our audit period, the County … maintained an average available for investment balance of $134.9 million among three bank accounts earning from no … program with written procedures for the investment of County funds and did not prepare monthly cash flow …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5