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Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … Whether foreign fire insurance tax monies may be expended to purchase annuities …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5State Agencies Bulletin No. 1115
… unless specified under ‘Additional Withholding’ below” radio button. Save the page. Note : The above steps must also … Federal or State page as appropriate) select the “None” radio button. Set the “SWT Marital/Tax Status to “S.” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012Opinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6State Comptroller DiNapoli Releases School District Audits
… surplus fund balance exceeded the statutory limit by $1.3 million, or 11.9 percentage points. The board and district … Claims were not submitted for reimbursement for at least 3,083 eligible services totaling $187,932. Had these services … of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsMetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC Health + Hospitals … MetroPlus Health Plan is a prepaid health services plan and a wholly owned …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… designed to prevent improper payments. DOL’s “pay and chase” approach increased the risk of overpayments, payments … that certain groups may encounter difficulties with the verification process using ID.me, but did not capture … information on which applicants had difficulty with the verification process to enable it to address these issues in …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudDiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… New York City is financially accountable for numerous entities that are … discussion over the issues facing these agencies is warranted. These reports and my new monitoring tool are … updated monthly. New York City Department of Education DOE is the largest public school system in the nation, serving …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesSales Tax Vendor Registration Practices (Follow-Up) (2023-F-5)
To determine the extent of implementation of the recommendation included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f5.pdfpayroll bulletin 2286 attachment tax treaty table
payroll-bulletin-2286-attachment-tax-treaty-table.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2286-attachment-tax-treaty-table.pdfLocal Sales Tax Collections Improve in 2015
Total local sales tax collections in New York State grew by $552 million, or 3.6 percent, from 2014 to 2015 This was stronger than the 3.0 percent increase
https://www.osc.ny.gov/files/local-government/publications/pdf/salestaxcollections0216.pdfInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfTown of Greenville – Tax Collector (2020M-81)
Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/greenville-2020-81.pdfTax Data Verification for Towns and Cities
Print out slideshow prior to live webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-data-verification-towns-cities-052318.pdfOpinion 2005-8
… may not set fees for the provision of emergency medical transport services in an amount designed to generate revenue … city may set fees for the provision of “emergency medical transport” services by a paid city fire department, in an … Law §122-b[1]). It appears that the proposed emergency transport service falls within the authority of section …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Comptroller DiNapoli Releases School Audits
… no assurance that all district property can be accounted for. Auditors found that 10 assets valued at $225,307 could … valued at $91,704 were either not tagged or the asset tag information on the tag did not agree with the accounting records. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases State Audits
… Administration: Reporting on Foreclosure of Real Property Funds - Kings County (Follow-Up) (2015-F-18) An initial … did not always properly report and account for foreclosure funds. Additionally, ten of the 77 referees sampled were not …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingHomer Central School District – Financial Condition (2013M-306)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. … nine elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $39 million. Key Findings The … $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Town of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Germantown Central School District – Financial Management (2013M-230)
… is located in Columbia County. The District is governed by a Board of Education which comprises seven elected members. … overestimated expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had operating surpluses totaling $2.7 million for the period, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230