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Opinion 92-4
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (supervised physical fitness training for … has reasonable assurance that it is realizing sufficient benefits to justify the expenditure and the cost is reasonable in relation to the benefits …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): …
https://www.osc.ny.gov/legal-opinions/opinion-88-18State Agencies Bulletin No. 937
… (CLEFR) to be used for the taxable fringe benefit CLEFR and how it will be applied to the employee’s reported taxable wages and withholdings for 2009. Legal Reference Pursuant to Internal Revenue Code Section 61, certain fringe benefits are considered income for tax purposes. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/937-certification-licensure-and-exam-fee-reimbursement-clefr-2009Opinion 99-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL … of Kenisco Cemetery , 193 Misc 479, 83 NYS2d 73 revd on other grnds 275 App Div 681, 86 NYS2d 737; see also Masone …
https://www.osc.ny.gov/legal-opinions/opinion-99-4State Agencies Bulletin No. 1852.1
… E mployer V ehicle ). Enter the transaction in the Time Entry page or submit on the Miscellaneous File using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… costs are reported on ICLC’s CFRs. During the 2014-15 school year, ICLC served about 291 students. The New York …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $233.2 … and real assets (13.53%) and credit, absolute return strategies, and opportunistic alternatives (6.23%). The …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… risen sharply from $5.8 million in 2014 to $16 million in 2021. “Misplacing your gift cards after the holiday season is … Disclosure Act of 2009, many types of retail gift cards sold after August 22, 2010 are not permitted to charge …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… and fringe benefits paid to the Director’s husband and bonuses paid to some personnel; and $75,575 in non-personal …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualEmpire BlueCross – Overpayments for Physician-Administered Drugs
… January 2017 through December 2021. About the Program The New York State Health Insurance Program (NYSHIP), administered by … contracts with Empire BlueCross (Empire) to administer the Hospital Program of the Empire Plan. Empire processes and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsState Agencies Bulletin No. 1035
… should be used for the taxable fringe benefit CLEFR and how it will be applied to certain employee’s taxable … to Internal Revenue Code Section 61, certain fringe benefits are considered income for tax purposes. Affected … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1035-certification-licensure-and-exam-fee-reimbursement-clefr-2010Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… approach to fulfilling this key responsibility. The size and complexity of local government or school district … of a claims auditing official would be beneficial for your locality. Several sections of law (see Appendix A) … may provide the claims auditor with a job description and other guidance to communicate the claims auditor’s …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… $771,000 in public funds by falsifying business records for The Gingerbread Learning Center, Inc., a pre-school … funds to purchase personal items including; landscaping for their home, car and insurance payments for their … employment of Elsie Mosesman. In addition to his wife’s salary ($150,000 annually plus fringe benefits), Dennis …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsMore State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… of these policies in siting of renewable energy facilities on lands other than productive farmland. Promote supportive …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Payments for Services to Recipients Receiving Medicare Benefits (Report 2009-S-64). Background Our initial audit … been avoided had the Department taken more comprehensive and proactive steps to administer Medicaid reimbursements for … efforts to limit Medicaid payments in areas where Medicaid and Medicare programs overlap. The remaining $100 million in …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followIRS Pension Limitation – Career Plan
… 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – Police and Fire Plan
… 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationIRS Pension Limitation – New Career Plan
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective …
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitationIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… that qualified pension plans, including the New York State and Local Retirement System, may use in the calculation of benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitation