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Opinion 96-20
… and not new enactments". Although section 8-800 differs from former section 188-a with respect to the type of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 2004-6
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Contracts (by … permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, so … is at least equal to the value of the use of the space in the building. You ask whether a village may permit an …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 89-33
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and … BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE LAW, §§5-524(2), …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 88-70
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of … GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the absence of express statutory authority, a city may not … resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… New York’s tourism sector is approaching a complete recovery as … levels, according to a new report from New York State Comptroller Thomas P. DiNapoli. The city estimates it … leaders need to focus on keeping New York a desirable and safe destination for individuals and families from around the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… (WCHA) Jan Hoffman for allegedly stealing over $48,000 in WCHA funds, and Katherine (Katie) Pais, Hoffman’s mother and former WCHA consultant, for allegedly aiding in and concealing the scheme. “Jan Hoffman and Katherine Pais … allegedly took advantage of their positions and residents in need in a scheme that allowed Hoffman to steal over …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… difficulties recruiting qualified staff, and low pay for EMS staff compared to other occupations in health care … total number of local governments reporting expenditures for ambulance or rescue squads has remained relatively steady from 2012 to 2022. Expenditures for these services, however, have been rising, increasing by …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… breaks. Two other projects were terminated with the same number of employees as when they started but received …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationOversight of Child Protective Services (Follow-Up)
… reporting of child abuse and maltreatment, provide for the swift and competent investigation of such reports, … and provide rehabilitative services. OCFS is responsible for overseeing the locally administered child welfare system, … the SCR that OCFS staff determine meet the threshold for a report are sent to the respective LDSS through …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followOversight of Juvenile Detention Facilities (Outside New York City)
… For example, the Regulations require youth to have a health assessment upon admission and individualized … care for physical or mental health issues youth may have when they are admitted to detention facilities. We found … documentation were at specialized secure facilities, which have more specific requirements. Of the 82, 57 youth lacked …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityState Agencies Bulletin No. 1668
… compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to … period of less than the full 12 months, then employees have the option of using the Prorated Annual Lease Value … method was used in the previous three (3) years. Cost of any Charges Incurred During Personal Usage Officers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1764
… compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to … period of less than the full 12 months, then employees have the option of using the Prorated Annual Lease Value … method was used in the previous three (3) years. Cost of any Charges Incurred During Personal Usage Officers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1591
… Purpose To inform agencies of the procedures and provide instructions … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC Actions OSC will report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1269
… compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to … method was used in the previous three (3) years. Cost of any Charges Incurred During Personal Usage Officers and … for personal use must reimburse the State for the costs of any charges incurred during any personal usage. These charges …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useState Agencies Bulletin No. 2059
… Purpose: The purpose of this bulletin is to inform agencies of the procedures and provide instructions … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Effective Dates: Effective … Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 2001-11
Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have a prohibited interest in contracts for radios
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Agencies Bulletin No. 2159.1
… compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to … period of less than the full 12 months, employees have the option of using the Prorated Annual Lease Value … method was used in the previous three (3) years. Cost of any Charges Incurred During Personal Usage Officers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli: North Shore Leads Staten Island's Growth
… the borough. “The North Shore is a key part of the growth story in Staten Island. It has contributed to the increase in …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… State Finance Law requires: that the Office of the State … employment information to the contracting agency, the Department of Civil Service (DCS) and OSC; and, that OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosure