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Introduction – Travel and Conference Expense Management
… in this guide to "employees" should be interpreted to mean both officers (elected and appointed) and employees of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionUnified Court System Bulletin No. UCS-81
… following: The adjustment for 2003 earnings; Any earnings from other jobs or retroactive payments from prior years; Any … of Regular Earnings by OSC OSC will automatically calculate the adjustment of regular earnings for 2004 for … Judges Identified on Exception Listings The agency must calculate and report the Additional regular earnings for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesHarborfields Central School District – Information Technology Asset Management (2024M-9)
… [read complete report – pdf] Audit Objective Determine whether Harborfields … are incomplete and assets are not properly accounted for, District officials cannot assure taxpayers that the $3.9 … invested in IT assets has been appropriately safeguarded. For example, we selected 50 of the District’s IT assets to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetLow Income Home Energy Assistance Program – Federal Funding and New York
… the presence of a household member who is under six years old, over 60 years old or permanently disabled. The maximum gross monthly income …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programState Agencies Bulletin No. 1799.1
… garnishment is no longer taken, it does not necessarily mean the employee’s garnishment has been satisfied. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateState Agencies Bulletin No. 1799
… garnishment is no longer taken, it does not necessarily mean the employee’s garnishment has been satisfied. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… continuously looking for new ways to beat the system, but my auditors are staying one step ahead of them," DiNapoli said. "My office continues to stop fraudulent refunds from reaching …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsComptroller DiNapoli Releases State Audits
… New York City Administration for Children's Services (ACS): Administration of Non-Competitive and … in other non-reimbursable costs. Department of Health (DOH): Facility Structure, Safety, and Health Code Waivers (2014-S-27) DOH waiver practices do not effectively ensure that safety …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Opinion 88-33
… intended to be installed at the time of a district's establishment may be authorized as an increase of the … on its own motion (Town Law, §§202-d, 209-h; 1968 Opns St Comp No. 68-923, p 861). Therefore, since it was always … district has been lawfully established pursuant to Article 12 or Article 12-A of the Town Law or an improvement is …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Are You Vested? And What It Means
… eligible for a retirement benefit. The new legislation does not change eligibility for disability retirement …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansIf You Need Help – Governmental Accounting Standards Board
… If you have questions about GASB standards and how they … consult with your accountant or an independent auditor. If you have questions about your GASB report or for help …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpOpinion 88-63
… Laws, §9122[2]). Further, counties and cities are required, among other things, to recruit, equip and train … police and emergency civil defense functions as may be required during and subsequent to an attack by an enemy or … (McKinney's Unconsolidated Laws §9134[1]; 1980 Opns St Comp No. 80-432, p 124). County governing boards are …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 88-55
… been the position of this Office that a village must be a party to any contract for the provision of fire protection to … 18 Opns St Comp, 1962, p 101). While the village must be a party to any contract for outside service by the village fire … raising activities, must notify the governing board of the political subdivision having general control of the company …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 98 - 22
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … by another local law) -- Publicity Fund (establishment of in village); (providing for, increasing or eliminating cap on … the fund. Such a limitation provided for by local law may be increased or eliminated only by the adoption of another …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not authorize a village to waive …
https://www.osc.ny.gov/legal-opinions/opinion-97-3DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… audits New York state personal income tax refunds prior to payment. The Comptroller’s auditors work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to ensure timely payment of legitimate refunds. DiNapoli’s auditors perform …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsOpinion 2002-15
… charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… audits New York state personal income tax refunds prior to payment. The Comptroller's auditors work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to ensure timely payment of legitimate refunds. DiNapoli's auditors perform …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsXII.8.E Payment Assignments – XII. Expenditures
… Assignee name and address, including the attention to contact for payment Date of assignment Contract number Assignment amount A response due date A section for … accepted. As appropriate, the assignor will be directed to contact the contracting agency for further information. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… were received or services rendered, e.g., a receiving slip. 7 If the auditing body or official is satisfied that …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditing