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Opinion 89-65
… legal services) TOWN LAW, §§20(2)(a), 27(1); GENERAL MUNICIPAL LAW, §§801, 802(1)(b): A town attorney would have a … attorney has any of the powers or duties listed in General Municipal Law, §801, unless one of the exceptions in General … In this regard, we note that town attorneys commonly do possess one or more of these section 801 functions (1981 …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Comptroller DiNapoli Releases Municipal Audits
… did not audit and approve claims from the private funds account prior to their payment. This increases the risk that … village, an audit of the town of Cohocton identified fraud linked to the former town clerk. During the audit of the town, village money was found deposited in a town account. The audit of the village revealed cash receipts were …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… due to the pandemic. It provides low-interest loans for payroll and other qualified expenses, such as rent … to entities with 250 to 500 employees, these entities had higher average loans — $2.7 million— and comprised one-eighth … in 2019. The new revenues will support investments in education and health care programs, provide benefits to the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New … also occurring in the Rochester, Syracuse and Glens Falls MSAs. The Elmira area, where employment lagged most of … increases showed significant gains; these included Seneca (5.3 percent), St. Lawrence (6.4 percent) and Orleans …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Planning
… You need to begin planning your financial future now. The more time … all, you should have the best understanding of where you are and what you would like your life to be in the future. However, having goals is one thing — … Here are five steps to help NYSLRS members develop plans to …
https://www.osc.ny.gov/retirement/members/planningFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… swindled tens of millions of dollars by fraudulently billing health insurers including the NYS Health Insurance Program and the State Insurance Fund. An alleged theft of this magnitude is …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersNew York’s Economy and Finances in the COVID-19 Era
… Still Above 1 Million After losing more than 1.9 million jobs in March and April, New York State saw steady gains, averaging over 174,000 jobs in each of the following five months. That progress … perspective, New York City lost approximately 938,000 jobs in March and April, almost half the statewide total. As …
https://www.osc.ny.gov/reports/covid-19-december-2-2020XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
Article 6 of the State Finance Law requires the Comptroller to classify each fund not classified by law into a fund type for financial reporting purposes in conformance with GAAP
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrState Agencies Bulletin No. 1037
… Purpose To describe the new process for withholding taxes and reporting wages when an overpayment originated in a prior calendar year. … Effective Date November 24, 2010 Background According to Internal Revenue Code Section 1341 as explained in IRS … To describe the new process for withholding taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… the table below as a Microsoft Excel file . Reporting Class SFS Account Product Code Required Title Description … recreational or consumer activities. 31304 Yes Motor Vehicle Fees/Licenses Fees collected in accordance with various sections of NYS Vehicle and Traffic Law. 31305 Yes Civil Fees Fees collected …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsReporting Regulation for Elected or Appointed Officials
… provided in this subdivision, any elected or appointed official who is not paid hourly or does not participate in an … of three consecutive months. The elected or appointed official should extend the period of his or her record of … description of work activities, such elected or appointed official shall include the start and end time of each …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsUnified Court System Bulletin No. UCS-82
… Purpose To explain the change in payment procedures for Judges in order to pay their statutory salary in … and the Office of the State Comptroller, a new method for paying Judges was implemented in 2004. Beginning calendar … statutory salary, whichever is applicable. New Procedures for Paying LEG Employees: Normal Processing As a result of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Opinion 2011-1
… to serve as staff of not-for-profit corporations) GENERAL MUNICIPAL LAW § 858 (7), (9), (17): An industrial development … corporations' certificates of incorporation and by-laws do not appear to vest control in the IDA. The IDA has entered … by special act of the State Legislature ( see General Municipal Law § 856 [1] [a]; see also NY Const, art X, § 5). …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1State Comptroller DiNapoli Releases School Audits
… program provider and increased the amount of in-house catering. As a result, auditors project that the school lunch …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Life Changes: What If I Work After Retirement?
… under the age of 65, the $35,000 limit is in effect and applies to the entire calendar year in 2026 . A Message … retirement. NYSLRS retirees can work after retirement and still receive a pension. However, you should be aware of the laws governing post-retirement employment and how working after retirement may impact your retirement …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… account codes to process payments to pay automobile accident claims, or to pay recipients of: a final award … June 30, 2013. SFS Account Title Description 60170 Auto Accident Claims Payment of claims for damage to personal or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… forms, and completing the New York State Foreign Vendor Registration form. The Agency will submit these forms to the … New York State Substitute Form W-9 , the Foreign Vendor Registration Request Form , and the appropriate IRS Form(s) … email by default. Complete the following Foreign Vendor Registration Request Form with the following required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationMember Annual Statement
… to Top) Choose Email as Your Delivery Preference You can get your Statement online sooner than printed copies are … is secure. Use it when you call or write NYSLRS. How do I change my name? You can use Retirement Online to change …
https://www.osc.ny.gov/retirement/members/member-annual-statementCOVID-19 Relief Program Tracker
… 2024, over $4.6 billion of federal and State aid has been made available for emergency rental assistance. A July 26, … reallocations and the voluntary recapture of funds to/from locally administered programs) and a net $154 million paid directly to local jurisdictions. The locally administered payments are excluded from the tracker, …
https://www.osc.ny.gov/reports/covid-relief-program-trackerNew 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 … of unemployment in New York was the second highest among the states; Nevada was first with 30.1 weeks. Another reason …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacks