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AFR - Notes to Financials Template
Office of the New York State Comptroller, Annual Financial Report, Notes to Financials Template
https://www.osc.ny.gov/files/local-government/required-reporting/docs/notes-financials-template.docxComptroller DiNapoli Releases Municipal Audits
… of Weights and Measures , Allegany County , Carle Place Water District , Circleville Fire Company , Village of … funds to the Office of State Comptroller. Carle Place Water District – Procurement (Nassau County) The district … access to the financial workings of government. … Alb Co Dept of Weights Measures Allegany Co Carle Place Water …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 92-49
… property for use as a town recreational trail is subject to permissive referendum, or the town board, upon its own motion, may submit a proposition therefor to referendum at a special or biennial town election, if the lease payments are to be paid from moneys appropriated from taxes levied for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-30
… but must disclose any interest in such a contract pursuant to General Municipal Law, §803 and should not participate in … entered into a contract with the not-for-profit agency to provide services on behalf of the county. You also ask … with which the county contracts. The statutes relating to conflicts of interest of municipal officers and employees …
https://www.osc.ny.gov/legal-opinions/opinion-92-30State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County … , Town of Skaneateles and the City of Tonawanda . "In today's fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 92-56
… for use of automobile on official business) LAWS OF 1972, CHAPTER 791; TOWN LAW, §§27, 116: A town whose town … Town of Fallsburg, pursuant to chapter 791 of the laws of 1972, may pay its town manager a flat monthly fee as an … of the town manager in the Town of Fallsburg. Section 2 thereof provides that the "town manager ... shall be …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 92-13
… LAWS -- Procedural Requirements (necessity to address only a single subject) -- Terms of Office (single local law may … four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, §§24, 24-a: A single local law … a town in a county not having a board of supervisors may, by the adoption of a single local law, increase the terms of …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Comptroller DiNapoli Releases Municipal Audits
… Bolivar , Circleville Fire District , Town of Clarendon , Cohoes Housing Authority , Town of Covington and the Gardiner … are accounted for prior to depositing the receipts. Cohoes Housing Authority – Internal Controls Over Payroll …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli today announced his office completed an audit of the Town of Cohocton , a budget review for the City of … The clerk was arrested last year and pled guilty to grand larceny, and was sentenced to four months in jail and … required. Several others did not take steps to determine fair market value of the parklands alienated or replacement …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2070
… a business process change in the submission of the AC 230 Check Reversals and AC 1476 Check Exchanges to the Office of … been received or the checks are escheated to the Office of Unclaimed funds. For more information regarding the … by email to the Payroll Earnings mailbox and copying your agency auditor. Agencies should continue to use the AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesComptroller DiNapoli Releases Municipal Audits
… Activities (Westchester County) Controls over cellular tower revenues and disbursements were adequate. However, the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1764
… The Agency Representative is the person, designated by the head of the agency, who attests that the valuation is, … make, model and Kelley Blue Book Value, should be provided by the Agency Vehicle Coordinator(s). This is the person(s) … is provided for general use, both personal and business, by the employee. If assignment of the vehicle is for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedComptroller DiNapoli Releases Municipal Audits
… the records maintained for activities performed under the LOSAP point system were accurate and complete. In addition, … who are also district employees, were incorrectly granted LOSAP points for performing activities during their regularly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2CUNY Bulletin No. CU-609
… one of the following titles, with a pay basis code of HRY on or after the payment effective date, and an hourly rate … Status of Active, Leave with Pay or Leave of Absence on 01/04/2018. OSC will automatically insert a row on the employee’s Job Data page effective 01/04/2018 with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-609-minimum-wage-increases-certain-hourly-cuny-employeesState Agencies Bulletin No. 1424
… The Agency Representative is the person, designated by the head of the agency, who attests that the valuation is, … make, model and Kelley Blue Book Value, should be provided by the person(s) in the agency responsible for acquiring, … is provided for general use, both personal and business, by the employee. Commuting Rule – Most appropriate when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1424-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1591
… The Agency Representative is the person, designated by the head of the agency, who attests that the valuation is, … make, model and Kelley Blue Book Value, should be provided by the Agency Vehicle Coordinator(s). This is the person(s) … is provided for general use, both personal and business, by the employee. If assignment of the vehicle is for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedCUNY Bulletin No. CU-478
… imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of … the value of a non-employee same-sex spouse's health coverage to be taxable as imputed income for NYS tax … the value of a non-employee same-sex spouse's health coverage by NYS to be taxable as imputed income for federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeState Agencies Bulletin No. 1510
… The Agency Representative is the person, designated by the head of the agency, who attests that the valuation is, … make, model and Kelley Blue Book Value, should be provided by the person(s) in the agency responsible for acquiring, … is provided for general use, both personal and business, by the employee. Commuting Rule – Most appropriate when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1510-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1668
… in the New York State Payroll System (PayServ) for tax year 2018 Affected Employees Employees with … are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most fringe benefits are taxable … wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-provided