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New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions would … school districts and public authorities in New York have achieved similar savings. "This bill will also add to New York's heightened uncertainty surrounding state tax revenues …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Opinion 92-47
… E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and … surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment of E911 surcharge … 911 (E911) System surcharge moneys in a "separate account". You also ask whether interest earned on such …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 97-9
… member's business) GENERAL MUNICIPAL LAW, §§801, 806: A village board member who has a financial interest in a … the board member is not merely speculative and more than de minimis, the board member should not participate in the … a financial interest in a similar business, owned by his son. You further state that the proposed zoning change would …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 2000-20
… education and hands-on instruction to those who visit and tour the museum. Fire districts are established for the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized to move monies … involved. An appropriated transfer moves monies from one fund to another by charging an appropriation containing … transfers move monies originally deposited in one fund to another fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersXII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsXVI.3.E The Reporting Entity – XVI. Financial Reporting
… by various quasi-state agencies and public benefit corporations whose activities and financial transactions are … following is a comprehensive list of those public benefit corporations included within the New York State Reporting … Agency State University of New York Foundations and Auxiliary Corporations Urban Development Corporation The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityOverview – Membership and Enrollment
… can withdraw their NYSLRS membership. They can receive a refund of all contributions made to the Retirement System …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Chemung – Conflict of Interest (2022M-176)
… Town of Chemung (Town) officials had prohibited interests in Town contracts. Key Findings Two Board members are the … to the Town, totaling $5,931, during our audit period. In accordance with New York State General Municipal Law … the Board members were deemed to have an interest in each of the contracts. As no statutory exceptions applied …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Hurley – Transfer Station Collections (2024M-132)
… complete report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, … in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely … amount of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Financial System (SFS). In SFS, transactions are recorded to open accounting periods (i.e., periods in which a transaction can be posted). The current accounting period … accounting periods to be open simultaneously. The Office of the State Comptroller (OSC) issues monthly operational …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesCUNY Bulletin No. CU-329
… for personal services. According to Internal Revenue Code Section 117, payment of a qualified scholarship to a … to report this income separately, OSC has established a new Company, CSR . Establishing the new company enables OSC to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsTown of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Competitively procure goods and services, including motor oil and tires, resulting in potential overpayments of $4,500. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Village of Red Hook - Procurement and Claims Auditing (2019M-100)
Determine whether Village officials procured goods and services in compliance with the procurement policy
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine whether goods and services were procured in a manner consistent with the procurement policy
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeAmagansett Union Free School District - Procurement (2018M-206)
… Check vouchers for compliance with the policy prior to approval. And employees obtain quotes when required. … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206State Agencies Bulletin No. 1458
… Agencies that use the Automated Interface (AI) to load their data to PayServ will be affected by the address … address is entered into their system and the AI is run to load to PayServ, the address formatting will be subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payservState Agencies Bulletin No. 1579
… tax table with the rates prescribed in publication NYS-50-T-NYC (New York City Withholding Tax Tables and Methods) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-change