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Opinion 2010-3
… between a town on behalf of a fire protection district and an incorporated fire company is subject to a public … protection contract between an incorporated fire company and a town on behalf of a fire protection district is subject … an incorporated fire company maintaining adequate and suitable apparatus and appliances, for the furnishing of …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Other Bulletin No. 54
… 2020 SCF CSEA LLS payment. Affected Employees Employees in Bargaining Unit 97 in the State University Construction Fund with an increment … provides for payment of the 2020-2021 Longevity Payment in April 2020 as a one-time, lump sum payment in the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-54-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 54.1
… 2020 SCF CSEA LLS payment. Affected Employees Employees in Bargaining Unit 97 in the State University Construction Fund with an increment … provides for payment of the 2020-2021 Longevity Payment in April 2020 as a one-time, lump sum payment in the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-541-april-2020-state-university-construction-fund-scf-civilThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… established through CFR-reported financial information. In addition, TOTS operated an Infant/Toddler Early … preschool students with disabilities at its one location in the Bronx. The New York City Department of Education (DOE) … June 30, 2017, TOTS reported approximately $5 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, Processing of Sexual Offense Evidence Collection Kits ( 2019-S-44 ). … To determine the extent of implementation of the recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followCity of Newburgh – Budget Review (B24-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9CUNY Bulletin No. CU-867
… purpose of this bulletin is to provide agency instructions for processing the CUNY 2026 rate increase for employees in the Elevator Mechanic title. Affected … purpose of this bulletin is to provide agency instructions for processing the CUNY 2026 rate increase for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-867-cuny-2026-rate-increases-elevator-mechanic-titlesDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… we identified.” In 2024, Thruway reported $1 billion in toll and related revenues, up from $804 million in 2021. E-Z … E-Z Pass tags that do not get charged, as well as the toll discounts it gives to certain drivers. In looking at a … by eligible individuals Thruway created the Office of the Toll Payer Advocate (TPA) in December 2019 to help customers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsState Agencies Bulletin No. 1037
… recovering overpayments are required to comply with these regulations. Overview of New Approach Whenever an … issue Form W-2Cs (Corrected Wage and Tax Statement) and credit statements to employees as appropriate. Details on New … be able to take the amount repaid as a tax deduction or credit when they file their Federal individual tax return in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsOpinion 99-3
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's Benevolent … organization as memorial in honor of deceased firefighter) INSURANCE LAW, §§9104, 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for the care and relief of disabled or …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followCUNY Bulletin No. CU-677
… Purpose The purpose of this bulletin is to describe new Earns codes for the Time Entry Panel to report overtime worked due to events of the COVID-19 health crisis. Affected Employees … The purpose of this bulletin is to describe new Earns codes for the Time Entry Panel to report overtime worked due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-677-cuny-reporting-overtime-related-covid-19Public School Safety – Incident Reporting and Unauthorized Student Departures
… Purpose To determine whether New York City Department of Education (DoE) officials … period July 1, 2011 to October 17, 2014. Background The New York City Department of Education (DoE) is the largest … a high priority for DoE and for government policymakers. New York State’s Safe Schools Against Violence in Education …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… two fiscal years ended June 30, 2013. Background TLC is a Brooklyn-based not-for-profit organization authorized by SED to provide full-day Special Class and full-day Special Class in an Integrated Setting preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… and submission of these transactions in the SFS as “OP” transactions. For guidance on creation and submission of … OSC approval, see Section XI.8.A Centralized Contracts . OP transactions are generally for one-time purchases that … for additional information). Upon OSC approval of the OP transaction, agencies are able to create and dispatch the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… to collect state sales and compensating use tax, or that the contractor and, to the best of the contractor's … sales within New York State of tangible personal property or taxable services in excess of $300,000 during the … of perjury, and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationState Agencies Bulletin No. 1073
… to existing error codes, and to provide agencies with further instructions. Affected Employees Employees who … Background The NPAY766 Report contains employee addresses that do not meet United States Postal Service (USPS) … of the street and check for acceptable abbreviations. HOUSE NUMBER NOT VALID Supply a house number or verify the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableDiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in … the month, up $68 million year over year. “Growth in local sales tax collections improved in August, year over year, … certainly encouraging, local officials must keep in mind sales tax revenues can be volatile and budget cautiously.” In …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustOpinion 90-9
… in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority to make budget transfers) … by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, §§4-412(1), … office of auditor may grant the auditor authority to audit and order paid some, but not all, claims against the village. …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Unified Court System Bulletin No. UCS-343
… for employees represented by COBANC, in Bargaining Unit DR. Affected Employees: Employees represented by COBANC, in Bargaining Unit DR are affected. Background: Pursuant to the voting results … for employees represented by COBANC in Bargaining Unit DR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-343-court-officers-benevolent-association-nassau-county-cobanc