Search
Opinion 92-54
… conflict of interest under General Municipal Law, article 18 (§800 et seq .), if a bank in which the appointee … General Municipal Law, §806(1) requires the town to have a code of ethics setting forth for the guidance of its officers … or economic impropriety (see, e.g. Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter of Tuxedo Conservation …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … (i.e. deep discount bonds on which no periodic interest is payable) issued in 1993 is chargeable to a county's debt … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Cambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if expenditures were itemized, supported and for … County. The Authority, which was established pursuant to New York State Public Housing Law, is governed by an … itemized, supported and audited by the Board prior to payment. Tenant files did not contain documentation …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: (1) to audit all … necessary for the performance of the foregoing duties. The State Finance Law provides more detailed general fiscal … The State Comptroller shall be required 1 to audit all vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… Youth and Community Development (DYCD) contracted with the Queens-based Greater Ridgewood Youth Council to run a Summer … contract, a $1.1 million COMPASS contract at P.S. 153 (Queens) and a $1.9 million COMPASS contract at I.S. 77 … its contracts. The daughter of Ridgewood’s chief operating officer made $14,376 working for SYEP. The son of Ridgewood’s …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
The purpose of this section is to provide guidance to state agencies on the procurement of equipment
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionOpinion 88-78
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the police department, the village board must notify the New York State Commissioner of the Division of Criminal Justice …
https://www.osc.ny.gov/legal-opinions/opinion-88-78VI.5 Project Budgets – VI. Budgets
… journals to create project child budgets. The generate parent functionality in SFS will create/update the project parent budget when a project child budget is adjusted. Note: … to SFS after agency approval. Budget journals entered online will workflow within the agency for approvals. Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsState Comptroller DiNapoli Releases Audits
… Operators, Conductors, and Bus Operators, drug/alcohol screening and medical examinations. The follow-up review … issues identified in the initial report. Of the report’s 10 recommendations, five were partially implemented and five … Selected Aspects of Supporting Small Businesses (2020-N-10) SBS’ Employee Retention Grant (ERG) Program was intended …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Opinion 91-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … exists in any county or the vicinity thereof and the New York State Commissioner of Health so certifies to the health …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Vendor Responsibility Review Process
… only award contracts to responsible vendors. A responsible vendor must have the: integrity to justify the award of … entity’s duty to evaluate the responsibility of the vendor before awarding the contract. This is an important … For its part, the vendor must disclose any information or documentation relevant to the scope of the contract on the …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processDivorce – State Police Plan
… of your COLA. Any division of your benefits must be stated in the form of a domestic relations order (DRO), which is a …
https://www.osc.ny.gov/retirement/publications/1518/divorceNew York’s Economy and Finances in the COVID-19 Era
… description …
https://www.osc.ny.gov/reports/covid-19-december-2-2020Resources and Responsibilities: New York State’s Environmental Funding
… Conservation (DEC) to ensure protection of our natural resources for generations to come. Since then, the State has … can be addressed given the constraints on available resources. The State’s severe budget challenges, brought on … mission require consideration of whether the DEC has the resources necessary to carry out its critically important …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingIT Contingency Planning – Information Technology Contingency Planning
In general a business continuity plan focuses on strategies for sustaining an organizations critical business processes in the event of a disruption
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/it-contingency-planningState Agencies Bulletin No. 2379
… The purpose of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … that exceed the $5,250 exclusion limit for calendar year 2025 are affected. Per IRS Publication 15-B, Employer’s Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… of licensing requirements for non-degree proprietary schools let many continue to operate and collect tuition even … DiNapoli found. “Lax oversight allowed proprietary schools that were on dangerously thin ice to continue taking … resources are stretched, but it must ensure these schools are worthy of a license and are not going to rip off …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleState Agencies Bulletin No. 2064
… provide agencies with instructions for processing taxable Educational Assistance Benefits for 2022. Affected Employees … paid and/or Union (PEF and/or CSEA) paid qualified Educational Assistance benefits that exceed the $5,250 … Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2064-educational-assistance-benefits-2022State Agencies Bulletin No. 2160
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2160-educational-assistance-benefits-2023State Agencies Bulletin No. 2277
… 2024 are affected. Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of … and Pay Period 19 Current (check dated 12/26/2024). Tax Information: Educational Assistance in excess of $5,250 … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024