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Opinion 89-11
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … §§9104, 9105; Laws Of 1975, Chapter 543: The Montgomery Fire Department Volunteer Exempt Firemen's Benevolent … Whether the Montgomery Fire Department Volunteer Exempt Firemens Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND HEARINGS -- Voting Procedures (authority to allow act by majority of quorum) LOCAL LAWS -- Voting Requirements … airport pursuant to General Municipal Law 353a consisting of the supervisors of the seven participating towns must act …
https://www.osc.ny.gov/legal-opinions/opinion-90-31State Agencies Bulletin No. 2185
… amount will increase to $23,000 for calendar year 2024. An additional deferment is available to employees age … for a combined maximum contribution limit of $30,500 in 2024. An additional deferment is also available to CUNY (NYT … Tax Investment reflecting employees’ new biweekly deferral election. To stop the deduction, agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by … consecutive month in 2023 of less than 2% growth. Overall, local collections totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth in local sales tax collections could be challenging for local …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayMental Health Training Component of the New York SAVE Act (2022-MS-1)
… Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school year by … Six of 20 Districts (30 percent) either did not offer training or offered training that did not include any of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… OVERVIEW This section reminds New York State contracting entities of their legal obligations with respect … Requirements State procurement laws require that state contracting entities award contracts only to responsible … requires that prior to making an award of a contract, each contracting entity shall make a determination of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies on submitting Travel and Expense reimbursement requests for inactive employees for expenses that were incurred during … The purpose of this section is to provide guidance to agencies on submitting Travel and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesTupper Lake Central School District – Records and Reports (2021M-14)
… Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials did not record journal entries …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Personal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, … our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
To determine whether Medicaid made improper payments to providers on behalf of dualeligible individuals receiving hospice care covered by Medicare This audit covered the period January 1 2015 through July 31 2019
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… Superstorm Sandy added three years to the Metropolitan Transportation Authority's (MTA) already … security program, according to a progress report released today by State Comptroller Thomas P. DiNapoli. "Superstorm Sandy dealt the MTA’s security plans a serious setback," DiNapoli said. …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsDiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… quarter in a row that overall collections have dropped statewide year-over-year. From April 2020 through March 2021, … 2.4 percent in the Southern Tier to 9.8 percent in the North Country. Four regions — the Capital District, Central New York, Long Island and the North Country — experienced stronger growth than they did in …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… environment in which significant decisions were made out of the view of the board, the public and students,” said DiNapoli. “I urge ECC’s … between the college and the Erie Community College Foundation and the Auxiliary Services Corporation of Erie …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardOpinion 89-36
… There are no permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for … for a specific improvement, where the authority to issue obligations for the capital improvement would be …
https://www.osc.ny.gov/legal-opinions/opinion-89-36SUNY Bulletin No. SU-361
… Rate Change/CSL (Cor Sal) for all subsequent rows through current provided the employee remains in an eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… DiNapoli. Overall, local collections totaled $1.8 billion, up $188 million as compared to July of last year. “Statewide … in July, despite the participation of many counties in the gas tax holiday,” DiNapoli said. “However, it is important … will be the first to reflect the sales tax impact of the gas tax holiday on a county-by-county basis. Table Monthly …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyState Agencies Bulletin No. 2065
… in or were previously in Bargaining Units 61 from years 2016 through 2022, with union dues withheld (Code 202) are affected. Background: Per guidance in the request … Unit 61 as follows: Retroactive Dues Increase 2016-2022 New effective date Old Dues Amount Increase Amount New Dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioProhibits Campaign Contributions During an Active Procurement
… or indirectly, any contribution to a statewide elected official, a candidate for a statewide elected office, or … or indirectly any contribution to a statewide elected official a candidate for a statewide elected office or their …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementTown of Perth – Supervisor’s Records and Reports (2024M-149)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … accounting records or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… The average bonus paid to employees in New York City’s securities industry for 2024 reached $244,700, up … federal policy changes may dampen the outlook for parts of the securities industry in 2025.” The total estimated 2024 bonus pool is 34% higher …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024