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Opinion 93-22
… An order of a superior court to remit a forfeiture of bail is not required in order for the Justice Court Fund to refund … (§540.30[1][b]). However, "[a]n application for remission is addressed to the discretion of the court ..." ( People v Wirtschafter , 305 NY 515, 519 [1953]), and is premised upon the defendant's failure to appear at the …
https://www.osc.ny.gov/legal-opinions/opinion-93-22VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… of this Guide, if the Business Unit suspects the shortage is due to theft, loss, or misuse of State assets, … must be reported to OSC as soon as they are identified. It is not appropriate to wait until an investigation has been … Bulkload Business Units should ensure this documentation is available upon request. 2. Upon receipt of the electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesAmortization Schedules and Payoffs – Contribution Stabilization Program
… and select “Employer Billing” from the dropdown. The CSP is only one type of amortization you can view in Retirement … employers can elect to participate in an incentive if one is offered and can choose to amortize the cost or pay the … The legislation defines the amortization period, which is usually five or ten years. Rev. 12/23 …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsThanksgiving Day Message from State Comptroller DiNapoli
… workforce that serves the people of this great state. We live in a state and country with bountiful opportunities, and …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliOmnibus Technical Procurement Amendments
… contracts by the state comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… City Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation … moderate-income families. In New York City, there are 97 HPD-supervised Mitchell-Lama rental and limited-equity … a Board of Directors (cooperatives) or a managing agent (rentals and cooperatives). Applicants apply to the individual …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district programs were accurately calculated and … supported at the time the claims were audited and approved for payment. The claims auditor approved out-of-district …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140DiNapoli Announces 2019 Fiscal Stress Scores
… Twenty-two local governments were designated in fiscal stress for 2019, according to State Comptroller … year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes all counties and towns, 44 cities … tracking the trends and common problems that communities in fiscal stress are facing. Now the economic damage caused …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresState Comptroller DiNapoli Releases State Audits
… and $1,173 in ineligible staff food costs. Department of Taxation and Finance: Property Tax Freeze (PTF) Credit …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1115
… agencies of the processing requirements for employees who claim exempt from Federal, State and/or Local tax withholding … for 2011 must file a new Form W-4 by February 16, 2012 to claim exempt for the new year. The New York State Department … from Withholding) to be filed annually by employees who claim exempt from New York State, New York City or Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012State Agencies Bulletin No. 1213
… W-2 reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the applicable Federal rate and not … by receipts. The 2012 maximum rate allowed by IRS for PCM is 55.5 cents per mile effective from January 1, 2012 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsOmnibus Procurement Amendments
… A.8156 (Peoples-Stokes) / S.6452 (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; defining … Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information defining …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsDiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… 2016 surplus stems largely from unanticipated growth in tax revenues, debt service and agency savings, and a drawdown … remains strong, it is also showing signs of slowing. City tax collections, after growing at an average rate of 6.9 … percent in FY 2016. The city’s financial plan assumes that tax collections will slow to 1.7 percent in FY 2017. …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016Queens Centers for Progress – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Queens Centers for … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Queens Centers for …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Programs For Little Learners (PFLL) on its Consolidated Fiscal Reports … The audit covered the expenses reported on PFLL’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on PFLL’s CFRs for the two fiscal years ended June 30, 2014. Background PFLL …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualModel Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) be adopted by … to be a guide for a municipality to develop a code of ethics to meet its own circumstances. However, pursuant to … Model Code of Ethics for Local Governments Frequently Asked Questions …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization limit should apply to the total capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found … were never provided. DiNapoli’s office had referred its audit findings and worked with law enforcement on the … and the misuse of taxpayer dollars,” DiNapoli said. “My audit found some providers allegedly abusing the system and …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsDiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… The state Department of Taxation and Finance should increase monitoring and … DiNapoli said. "My auditors found the state Department of Taxation and Finance's oversight over the program can be … The state Department of Taxation and Finance should increase monitoring and …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-payments