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State Agencies Bulletin No. 1698
… Moving expense reimbursements are not subject to New York State or Local withholding taxes. Starting January 1, 2019, … through SFS. Moving Expense Reimbursement Information State Finance Law sections 202 and 204 authorize the … of basic moving expenses incurred by eligible State employees, and eligible new appointees to a department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseOpinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … appropriation made to such authority or commission by the state of New York or by any political subdivision thereof … which may also include, inter alia , accounts payable or contract liability, tort liability and wages and salaries …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-45State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … District and the Spencerport Central School District . State Comptroller DiNapoli has made it a priority to audit … by the collective bargaining agreements, employment contract or district handbook. Establishing and adhering to …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsOpinion 89-62
… Mode of Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, … voter is not prohibited from signing nominating petitions for two or more candidates for the same fire district office unless the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … increased costs. Homer Central School District – Criminal History Background Checks (Cayuga County) The district did … criminal history background checks on nine out of 157 employees tested. Hornell City School District – …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0NYC Budget Benefiting From Strong Tax Collections
… New York City’s latest financial plan projects a surplus of … City match the state contribution ($418 million) to the Metropolitan Transportation Authority’s plan to improve …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsOpinion 93-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund … the defendant, in fact, did not miss a court date. You state that a village justice in his monthly report to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 92-21
… -- Justice Courts (mass dismissal of cases - entitlement to fees under General Municipal Law, §99-l) GENERAL MUNICIPAL … never been prosecuted, the town or village is not entitled to receive a fee under this section for each individual case. You have asked if towns and villages are entitled to the payment of fees pursuant to section 99-l of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … as the village fire department. VILLAGE LAW, §1-102(1); STATE CONSTITUTION, ARTICLE VIII, §1: A village may not … benevolent association established by special act of the State Legislature for the purpose of receiving foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2007-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Benefits (reporting “days worked” for elected officials) STATE COMPTROLLER -- Reporting to (by employers for “days …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 90-13
… for the sewer project into DOT's scheduled road project by means of a change order. While you consent to the … an estimate of the cost of the work which he is requested by such municipality to perform in accordance with plans and … further requires an accounting of the actual disbursements made and authorizes a refund to the municipality of surplus …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Update Your Contact Information
… & Employer Services Registration – Mail Drop 5-6 110 State Street Albany, NY 12244-0001 (Return to Top) …
https://www.osc.ny.gov/retirement/update-your-contact-informationAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… officials reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by funding reserves and one-time expenditures and reducing … the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or $609,000. Adopted budgets in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash disbursements for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Annual Financial Report Filing Deadlines
… , faxed to (518) 486-3146 or mailed to Office of the State Comptroller, Data Management Unit, 110 State Street 12-8-C, Albany NY 12236. … Annual Financial …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… by a collective bargaining agreement (CBA), employment contract or Board resolution and one teacher reviewed and … are paid at rates established by a CBA, employment contract or Board resolution. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollOlean City School District – Financial Management (2016M-210)
… schools with approximately 2,200 students, is governed by an elected nine-member Board of Education. Budgeted … District officials overestimated appropriations each year by an average of $2.3 million. With unused appropriated fund … fund balance exceeded the statutory limit of 4 percent by approximately $1.1 million each year. The reserve plan not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Sweet Home Central School District – Financial Management (2022M-166)
… surplus fund balance exceeded the statutory limit by $7.2 million including $2.8 million which was improperly … balance each year and real property taxes were increased by $4.5 million or 9.7 percent during the audit period. Appropriations were overestimated by $13.4 million and sales tax revenue was underestimated by …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166