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XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… requirements on the Internal Revenue Service’s (IRS) Form 1099 reporting and filing requirements, as well as lien … calendar year must be reported to the payee via a Form 1099 (information return), and a copy must be filed with the … as well as prepare and distribute the required Form 1099 information return to the payee and file with the IRS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsDiNapoli: NYC Finances Gain Stronger Footing
… largely due to unprecedented federal economic stimulus for businesses and individuals, and direct federal relief to … New York City released its $98.6 billion executive budget for the fiscal year beginning July 1, 2021 (FY 2022), … aid since its January plan, but its cumulative budget gaps for the out-years have barely declined, from $12.8 billion in …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… March 18, 2021 Edition Economy Four Out of Five Small Businesses in NY Continue to Report a Negative Overall … year since the onset of the COVID-19 pandemic, New York’s small businesses continue to suffer, even as the economy … and employment growth resumes. Seventy-eight percent of small businesses (with less than 500 employees) surveyed …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021DiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… city’s expired labor contracts remains a question in the near future. Coupled with a target of $1 billion in labor … spending risks still exceed $600 million in FY 2023, and near $1 billion in FY 2025. In order to achieve long-term …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Village / Soho 5,369 4.2 15.7 78.5 8.6 1.2 11.7 751 3.2 Astoria / Long Island City 4,430 3.4 2.9 76.0 16.6 …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19SUNY Bulletin No. SU-204
… Purpose To provide agency instructions for processing the 2014 SUNY Summer Session Payments. … working Summer Session in 2014 Effective Date(s) Contracts for 21P employees will end 06/04/14. However, the status of … page. Exceptions When reporting Summer Session Payments for employees who are enrolled in the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-204-2014-suny-summer-session-paymentsSUNY Bulletin No. SU-193
… Purpose To provide agency instructions for processing the 2013 SUNY Summer Session Payments. … working Summer Session in 2013 Effective Date(s) Contracts for 21P employees will end 06/05/13. However, the status of … page. Exceptions When reporting Summer Session Payments for employees who are enrolled in the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-193-2013-suny-summer-session-paymentsSUNY Bulletin No. SU-56
… summer session payments. Affected Employees SUNY employees working summer session Effective Date Beginning of summer … unless the employee continues working summer session on or after 8/16/01. If the employee continues working summer … employees must be terminated at the end of summer session. Retirement For 21Ps OSC will report service credit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-56-suny-summer-session-proceduresState Comptroller DiNapoli Releases Municipal Audits
… Croton-on-Hudson , Town of Dannemora , East Islip Public Library , County of Franklin Solid Waste Management Authority … residents living outside of the village. East Islip Public Library – Cash Receipts (Suffolk County) Cash was not always … and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… million from the taxpayer-funded nonprofit organization in a 20-year grand larceny and kickback scheme. Rapfogel … personally stole $3 million and used the money to fund a lavish lifestyle. “This sentence sends the message that there has to be one set of rules for everyone, no matter how rich or …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilState Comptroller DiNapoli Releases School Audits
… million and overestimated appropriations by a total of $26.6 million over that period, district officials used only …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Estimated Invoice
… be due by February 1, 2026, or you will have the option to pay a discounted prepayment amount by December 15, 2025. (Note: Since the February 1, 2026 due date falls on a … determined cost shown as a percentage. The Regular Pension Contribution refers to your estimated required …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceControls Over the Collection of the Public Safety Communications Surcharge
… at the point of sale. This surcharge becomes effective in December 2017. Examples of devices subject to the … to the counties, not the State, and are not included in the scope of this audit. The Department responded it is in the process of developing new internal procedures and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeTown of Lockport – Asphalt Millings Inventory (2025M-55)
… – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard … and one pile of unscreened millings behind the Town highway garage that have a combined value of approximately … related to the inventory of millings stored behind the highway garage. Develop procedures to ensure all millings …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… 1, 2009 through June 30, 2014, totaling $12.5 million, to in part conduct a Methadone to Abstinence Residential … (see Exhibit), which provides various community services in the New York City metropolitan area. Under the MTAR … program, PROMESA administers methadone by prescription, in conjunction with a variety of other rehabilitative …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incOpinion 91-21
… to the contrary, each board of supervisors shall fix the salary of all officers paid from county funds, except the members of the judiciary. Such salary shall be in lieu of all fees, percentages, emoluments or other form of compensation payable for services rendered in the performance of the powers and …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 2003-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWN LAW §150(1): Taxable properties in all portions of a town, except that part containing a portion of a village … be levied only against taxable properties within the area of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 92-49
… PARKS AND RECREATION - Recreational Trail (as constituting park facility) REFERENDUM - Permissive (need for when town … the proposed recreational trail would constitute a "park" for purposes of the provisions of law relating to the … holding of a referendum upon the establishment of a public park in a town and the acquisition of property therefor and …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 95-17
… is an administrative department of the town (see Greater Poughkeepsie Library District v Town of Poughkeepsie , 81 NY2d 574, 601 NYS2d 94). With certain …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Response to Human Trafficking
… Program Human trafficking is recognized in two main forms—sex and labor trafficking, defined as the use of force, … to other social services Providers. The Polaris Project, a national non-profit organization focusing on raising … or Local District they refer confirmed survivors to in its database, and instead relies on a manual process to determine …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-trafficking