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Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… is the City’s legislative branch and is responsible for adopting policies, local laws and ordinances. The Mayor … chief executive officer and is generally responsible for the administration and supervision of City affairs. …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fAccounts Payable Advisory No. 60
… Review Guidance : This is to remind agencies that they may not reference an expired contract on a voucher if the goods … applicable New York State Finance Laws, including but not limited to, obtaining a contract amendment prior to payment. If the contract amendment does not require OSC approval, agencies must still update the SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractOpinion 91-48
… record of the governing board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal … express or implied". It is not clear whether applications for and granting of building permits, licenses, zoning … one lower court, however, has held that an application for a building permit and subsequent issuance thereof …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 90-39
… Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d … §66) and does not have its own home rule authority (see NY Const, art IX). Therefore, the authorization for towns to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 88-44
… engineering firm with which the town has contracted for services has a prohibited conflict of interest in the … engineering firm with which the town has contracted for services has a prohibited conflict of interest in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-44State Agencies Bulletin No. 1845
… the New York Employee’s Withholding Allowance Certificate for New York State and Local taxation of employees. Payroll … queries. Subsequently, OSC will provide tools to agencies for identifying employees requiring corrections in order to … Insert a row on the Federal Tax Data page ( Payroll for North America\Employee Pay Data USA\ Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataOpinion 88-8
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section …
https://www.osc.ny.gov/legal-opinions/opinion-88-8DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… needs to be done. My office is working with SED to account for every dollar and make certain that children are getting … 19 additional cases to law enforcement. Hebrew Academy for Special Children Inc.: Compliance with the Reimbursable … (2018-S-68) Hebrew Academy is a New York City-based not-for-profit organization providing programs to children with …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsOpinion 2001-14
… in Contract (municipal officer or employee not deemed to have interest in intermunicipal agreement) MUNICIPAL … 801, 803: An intermunicipal agreement does not constitute a "contract" within the meaning of section 800 of the General … his or her relationship as a village employee and refrain from participation in town board discussions and decisions …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 95-9
… COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of … FIREFIGHTERS -- Service Award Program (service credit for attending meetings of the fire district board of commissioners); (service credit for attending meetings of committees of a fire company); (pro …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective … 6, 2017. Background The Institute’s stated mission is to protect and promote the health of New York State’s … recoveries are consistently made and that each contractor is reviewed timely. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsState Agencies Bulletin No. 2084
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees Employees receiving a 2022 … Background Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan checkbox in Box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Comptroller DiNapoli Releases Audits
… Manual (2021-S-22) Williamsburg, a New York City-based not-for-profit organization, is authorized by the State Education … disabilities who are between the ages of 3 and 5 years. For the 3 fiscal years ended June 30, 2019, Williamsburg … reported approximately $11 million in reimbursable costs for the SED preschool cost-based program. Auditors identified …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that … expenditures were less than the budgeted appropriations for each fiscal year. The board overestimated expenditures by …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2167
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees: Employees receiving a 2023 … Background: Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan checkbox in Box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023Comptroller DiNapoli Releases State Audits
… inspections; all mandated inspections had been completed for 2013. However, the staffing shortfalls have required it … Department of Health: Unnecessary Medicaid Payments for Children at Voluntary Agencies (Follow-Up) (2014-F-5) An … Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (2013-S-57) Medicaid made …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1961
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees Employees receiving a 2021 … Background Internal Revenue Service (IRS) Instructions for Form W-2 require the Retirement Plan checkbox in Box 13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 1862
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees Employees receiving a 2020 … Background Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020