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Opinion 89-52
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … emergency medical services (EMS) coordinator for a county. You indicate that the county is contemplating the appointment … In this regard, we note that it is not entirely clear what would be entailed in the EMS coordinator's development …
https://www.osc.ny.gov/legal-opinions/opinion-89-52New York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… reflect on the fact that we have so much to be thankful for. Stocking stuffers and gifts piled high under Christmas … are in need of a helping hand. Consider the opportunity for charity giving this holiday season to help those less … reflect on the fact that we have so much to be thankful for …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsOverview – Reporting Elected and Appointed Officials
… of NYSLRS; and Do not participate in a time-keeping system that either shows hours worked or tracks accruals used … officials work if they dont participate in a timekeeping system …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewState Agencies Bulletin No. 2159.1
… Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … made available to employees when calculating the Cents-Per-Mile Valuation or the Fleet Average Valuation rules is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … made available to employees when calculating the Cents-Per-Mile Valuation or the Fleet Average Valuation rules is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … made available to employees when calculating the Cents-Per-Mile Valuation or the Fleet Average Valuation rules is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … made available to employees when calculating the Cents-Per-Mile Valuation or the Fleet Average Valuation rules is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2366
… in the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … vehicles for the agency. ***Please note that due to the Tax Cuts and Jobs Act (for dates beginning after December 31, … services in the New York State Payroll System PayServ for tax year 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedOther Bulletin No. 53
… Purpose The purpose of this bulletin is to provide agencies with the new procedure for calculating promotions for CSEA employees who … and after are affected. Background Article 7.4(a) of the collective bargaining agreement between the State of … The purpose of this bulletin is to provide agencies with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityLocalities’ Procurements of Paper Ballots
… Purpose To determine whether the State Board of Elections provided Local Election Boards with … 1, 2010 to December 31, 2012. Background In New York State, each of the 57 counties outside of New York City has a … (County Board) responsible for administering all Federal, State, and local government elections within their respective …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsXVI.3.K Interim Reporting – XVI. Financial Reporting
… will be reflected in the interim period in which the revision is made and results of prior interim periods will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOpinion 92-38
… that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation of service until new chief appointed) -- Vacancy (procedure for filling in … -- Powers and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, §10-1012: If …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 90-24
… (see, e.g., Town Law, §64[6]; Village Law, §1-102[5]; County Law, §215[2]). In prior opinions, this Office has …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Location Service Providers
… are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been … and Procedures for “ Abandoned Property Location Service Providers. ” Location Service Providers can submit … a notary public. Note – the maximum fee allowed by law is 15 percent of the cash or value of securities refunded. The …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersState Agencies Bulletin No. 1350
… partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller … employees Social Security number and name in the NYS payroll system (PayServ) with the Social Security … met prior to Form W-2 production, OSC and agency Personnel/Payroll Officers must reconcile Social Security Numbers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… surplus amounts. Ensure a deliberate and thorough audit of all claims prior to payment by establishing a claims auditing …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… meeting their intended purposes. While the Board Chairman, CEO and CFO questioned whether setting goals was practical, …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… The former recreation director in the town of Fishkill allegedly misused as much as $50,000 … The former recreation director in the town of Fishkill allegedly misused as much as $50000 …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillNew York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… upgrade from Standard & Poor's Ratings Services, coming on the heels of upgrades by Moody’s Investors Service and … General Obligation bonds reflects our recent history of on-time budgets, a well-funded pension system and spending … the past few years, much has been done to put New York on a more solid financial footing, but some budgetary …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligationTown of Olive – Claims Processing and Information Technology (2012M-223)
… The Town of Olive is located in Ulster County and has a population of 4,419. The Town is governed by a Town Board, which comprises four elected members and an … or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223