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State Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2004-6
… permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, … contract is at least equal to the value of the use of the space in the building. You ask whether a village may permit an historical society to utilize vacant space in a village building without the payment of rent. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6State Comptroller DiNapoli Releases Municipal & School Audits
… County) The former supervisor did not ensure all cash in his custody was properly collected and disbursed and did … for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the town and paid $126 …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, … P. DiNapoli. The estimated cost for work needed on local bridges in the state in 2023 was approximately $29 billion, … are completed.” As of 2023, New York had 17,573 highway bridges. Local governments, mostly counties, own 50.6% or …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesDiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, … Manhattan and into Brooklyn and Queens. New York City is attracting tech firms because of its unmatched quality of … as a global center for innovation and my administration is committed to leveraging all of our resources effectively …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycDiNapoli Releases Profile of New York's Small Business Owners
… Thomas P. DiNapoli. New York exceeds the nation in the share of businesses that are majority female and … income. According to data from the Kauffman Institute, the share of New York’s population that started a new business … states in 2021. DiNapoli’s analysis also found: New York’s share of majority minority-owned firms, 26.4%, is higher than …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersState 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-providedState Agencies Bulletin No. 2366
… beginning after December 31, 2017, and before January 1, 2026), the maximum fair market value of a vehicle (automobiles, vans, trucks) … method is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … please refer to the IRS Publications listed below: IRS Publication 15 (Circular E, Employer’s Tax Guide) IRS Publication 15-B …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2023. Affected Employees: Employees with … and personal use of employer-provided chauffeur services for the period November 1, 2022, through October 31, 2023, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2022. Affected Employees: Employees with … and personal use of employer-provided chauffeur services for the period November 1, 2021, through October 31, 2022, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedOverlapping Real Property Tax Rates and Levies - FAQs
… those interested in examining the role real property taxes play in financing local government operations. What … exportable Excel format to provide data users with spreadsheet functionality and more flexibility and choice as they examine and work with the information. Does the year associated with the …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsState Comptroller DiNapoli Releases Municipal & School Audits
… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … to the court and then delivered to the county treasurer for safekeeping. Together, the treasurer, county clerk and …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
An asset retirement obligation ARO is a legally enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases School District Audits
… IT controls over physical IT assets and non-student user account access to the district’s network. In addition to …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsOpinion 92-43
… bidding is not required (see also Memorandum in Support of S. 5066/A. 8107 of 1991, which was introduced at …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 98-5
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county coroner paid by county for burial of … director, generally, would not have a prohibited interest in a contract if he or she submitted a bill to the county …
https://www.osc.ny.gov/legal-opinions/opinion-98-5XIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… agencies must use the attachment feature in the SFS to store electronic copies of documents in support of Travel and … are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense … the Guide to Financial Operations, Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseState Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … design services at the National Purple Heart Hall of Honor in Orange County. $1.8 million with Lawrence J. Quigliano II, … Road reconstruction at the Niagara Reservation State Park in Niagara County. State University of New York $6.2 million …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in November
… Land Trust. Office of Alcoholism & Substance Abuse Services $6.6 million with the New York Council on Problem … their employee health and welfare benefit fund. Office of General Services $3 million with DiGesare Mechanical, Inc. … Tunnel in Kings County. $1.5 million to Ahern Painting Contractors, Inc., for preventative maintenance, cleaning and …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-november