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State Comptroller DiNapoli Releases School Audits
… Miller Place Union Free School District – Check Signing (Suffolk County) The treasurer does not maintain … the application of his signature during the check signing process. Although auditors found no exceptions when …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0XIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… by the Internal Revenue Service (IRS) and the U.S. General Services Administration (GSA). By adhering to this allowance, … $0.07 per mile when using their personal vehicle to transport clients. The additional $0.07 per mile is taxable … supplemental mileage with the expense type of “Mileage - Transport Client” or "Mileage - Transport Goods.” Bulkload …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesVillage of Greenwich – Justice Court Operations (2014M-023)
… June 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately 1,750 residents. The Village is governed by an elected Board of Trustees comprising a Mayor and four Trustees. The Village provides general administrative services including …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Prattsville – Justice Court (2012M-243)
… of the court clerk. The court clerk improperly held partial payments, did not issue press-numbered receipts for … or institute compensating controls. Report to the JCF partial payments of fines, fees and surcharges currently held …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background … who governs the Town. The Town’s budgeted appropriations for the 2013 fiscal year are $657,386 for the general fund, $755,306 for the highway fund, $155,794 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Opinion 2007-8
… on the conduct of those fund raising activities, the submission of a financial report on the receipts and … to obtain an independent audit of the fire company. Article 11 of the Town Law (§170 et seq .) contains … district (Town Law § 184). There is no authority in article 11 of the Town Law, or in any other statute, for a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 91-48
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … based on these transactions to be speculative and without merit. The court reasoned that these claims of conflict of … of North Hills , 38 NY2d 334, 379 NYS2d 792). In other cases, however, the courts have held that the existence of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-48State Agencies Bulletin No. 2104
… of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for … of this bulletin is to inform agencies of the updated IRS Internal Revenue Service tax withholding requirements for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023Opinion 89-18
… lost from regular job while attending required basic course of assessors' training) TOWN ASSESSOR -- Training … Board. In addition to the basic course of training and education, all appointed assessors must complete additional courses in a continuing training and education program prescribed by the State Board (see Real …
https://www.osc.ny.gov/legal-opinions/opinion-89-18State Agencies Bulletin No. 2207
… Purpose: The purpose of this bulletin is to inform agencies of the content … Agent – Other). Box 12d: Withholding agent’s name This box is populated with the name of the Company for … for which the Form 1042-S is being issued. Box 13a: Recipient’s name This box is populated with the name of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2112
… Purpose The purpose of this bulletin is to inform agencies of the content … Withholding Agent – Other). Box 12d: Withholding agent’s name This box is populated with the name of the Company for … for which the Form 1042-S is being issued. Box 13a: Recipient’s name This box is populated with the name of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2418
… Purpose: The purpose of this bulletin is to inform agencies of the content … Withholding Agent – Other). Box 12d: Withholding agent’s name This box is populated with the name of the Company for … for which the Form 1042-S is being issued. Box 13a: Recipient’s name This box is populated with the name of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… Purpose: The purpose of this bulletin is to inform agencies of the content … Agent – Other). Box 12d: Withholding agent’s name This box is populated with the name of the Company for … for which the Form 1042-S is being issued. Box 13a: Recipient’s name This box is populated with the name of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2273
… The purpose of this bulletin is to notify agencies of the 2024, year-end processing schedule for AC230s, Worksheet for … AC230 processing and ensure accuracy of W-2 reporting for 2024, agencies must submit AC230s to OSC in accordance with … On Must be Received by OSC No Later Than November 6, 2024 November 14, 204 November 22, 2024 November 20, 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksState Agencies Bulletin No. 2159
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … affected. Background: Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … affected. Background: Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … affected. Background: Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2366
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … affected. Background: Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… the New York State Payroll System (PayServ) for tax year 2024. Affected Employees: Employees with employer-provided … for the period November 1, 2023, through October 31, 2024, as income on the employee’s 2024 Form W-2 using Earnings Code PEV ( P ersonal E mployer V …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedTown of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… complete and accurate accounting records and reports for informed decision-making, legal compliance, … and transparency. These records are essential for a town board and officials when monitoring a town’s … district. The Town’s 2025 budgeted appropriations for these funds totaled approximately $6.5 million. During …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15