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Opinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22State Comptroller DiNapoli Releases State Audits
… of AIDS Institute Service Provider Contracts (2016-S-30) The AIDS Institute has taken several steps to update its … with contractor cost claims that were identified prior to this audit. However, the institute needs to further improve … financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 932
… October 31, 2009 as income on the employee’s 2009 Form W-2 Statement. Agency Actions Reporting Taxable Fringe Benefits … taxes and must be reported as income on the Form W-2 Statement. New York State will not withhold Federal income … will include the taxable value on the employee’s Form W-2 Statement and assess a tax deficiency for the Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1018
… requires taxable noncash fringe benefits be included in the employee’s gross wages. IRS Publication 15-B … period November 1, 2009 through October 31, 2010 as income on the employee’s 2010 Form W-2 Statement. Agency Actions … deemed to be for personal use, and the value is included in the employee’s income. Personal use of a State vehicle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1018-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 2004-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … LAW §103(8); PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 94-7
Whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and rescue squad of the village fire department
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 94-25
… (service credit for attending meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, §217(c)(v): Section … "meetings" of an emergency rescue and first aid squad, a fire police squad or the "executive board" of a fire company. …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 90-16
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … board of health would have a conflict of interest if he or she is retained as a consultant to the county health … department and an appointee of the board has the power or duty to negotiate the consulting contract, unless and to …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 88-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his municipality if he receives a direct or indirect pecuniary or material benefit as a result of that …
https://www.osc.ny.gov/legal-opinions/opinion-88-8State Comptroller DiNapoli Releases State Audits
… of AIDS Institute Service Provider Contracts (2016-S-30) The AIDS Institute has taken several steps to update its … with contractor cost claims that were identified prior to this audit. However, the institute needs to further improve … financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0Oversight of Water Supply Emergency Plans
… water resources are protected from threats – and that not all threats can be mitigated – they work with water systems, … potential threats to their water resources. Nearly 95% of all New Yorkers receive water from public water supply …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansPayroll Improvement Project Bulletin No. PIP-012
… bargaining units. Note: Overpayment codes and one-time payment codes will not be affected. Adjustments In v 9.2, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payState Comptroller DiNapoli Releases Municipal Audits
… Law. City of Cortland – Non-Contractual (NC) Employees’ Payroll Benefits (Cortland County) Two OSC audits issued in …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… high-growth industry programs reviewed, auditors found school requirements and program admission priorities (based …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2080
… The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2023 calendar year and explain SEFA Continuous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignSelected State Agencies’ Roles in Financial Literacy
… to real-life situations. For example, based on 2018 survey data, the Financial Industry Regulatory Authority … which is responsible for posting the information on its website. The law required all agencies and authorities to … a link to NYSOFA’s website. DOS, OTDA, and SUNY have access to information and data that may help them evaluate …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyInventory Controls
… of resources and prevent waste of equipment and taxpayer money. Formally evaluate the current practice of destroying …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsState Agencies Bulletin No. 1336
… Front Pay Court Order FPS Front Pay Pre-Adjud Settle S3G Step 3 Out-of-Title Grievance WPS WC 60% Sup WSP Award/Supp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1336-2014-2016-deficit-reduction-plan-psnu-employees-year-round-lifeguardState Agencies Bulletin No. 1296
… Front Pay Court Order FPS Front Pay Pre-Adjud Settle S3G Step 3 Out-of-Title Grievance WPS WC 60% Sup WSP Award/Supp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1296-2013-2015-deficit-reduction-plan-psnu-employees-year-round-lifeguardDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… cities, counties and villages in New York that are close to reaching their Constitutional Tax Limit (CTL) has more … “These 20 local governments are in a challenging financial position and have no room for error,” said DiNapoli. “The … position.” New York has two primary mechanisms that limit how much a municipality can raise in property taxes. The …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limits