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Opinion 90-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to village employees) GENERAL MUNICIPAL LAW, §§800(2), 806: The … Whether a village trustee who is also an insurance salesman would have …
https://www.osc.ny.gov/legal-opinions/opinion-90-58DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… Local sales tax collections in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released today by State … Local sales tax collections in New York state increased by 119 in July compared to the same month in 2021 according to an …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyState Agencies Bulletin No. 2091
… Purpose The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide … to $22,500 for calendar year 2023. An additional deferment is available to employees age 50 and over. These employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… State work, those payments should be paid through the SFS AP module as appropriate. When an employee is leaving an … at OSC, an agency should email the OSC Voucher Audit Team and request that the expense report be expedited. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesMental Health Training Component of the New York SAVE Act (2022-MS-1)
… school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against … Key Findings The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school … that staff were, at a minimum, trained on recommended mental health components such as the 10 mental health warning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Tupper Lake Central School District – Records and Reports (2021M-14)
… pdf ] Audit Objective Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central … to effectively manage the District’s financial operations and capital projects. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Medicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
To determine whether Medicaid made improper payments to providers on behalf of dualeligible individuals receiving hospice care covered by Medicare This audit covered the period January 1 2015 through July 31 2019
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredPersonal Income Tax and Property Tax
… of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxSUNY Bulletin No. SU-361
… is to inform agencies of OSC’s automatic processing of the 2024 UUP three percent (3.00%) Salary Increase and to provide … York and UUP, provides for a salary increase of 3.00% for 2024. In addition, on 09/12/2023 the SUNY Board of Trustees … for in the 2022-2026 Agreement. Effective Dates: The 2024 UUP 3.00% Salary Increase will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingDiNapoli: Local Sales Tax Collections Up Slightly in May
… in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released … today by State Comptroller Thomas P. DiNapoli. This is the third consecutive month in 2023 of less than 2% growth. … of 3.3%, or $23.5 million. County and city collections in the rest of the state totaled $862 million, a decrease of …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… being spent appropriately with responsible contractors; and The procurement record on file with the Office of the … Comptroller (OSC) is complete. STANDARDS, PROCEDURES, AND DOCUMENTATION REQUIREMENTS Legal Requirements State … Buildings Law provides that all contracts for amounts in excess of five thousand dollars for the work of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityDiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… governments in New York State declined by 3.9 percent in the first quarter compared to the same period last year, according to State Comptroller … totaled $4.3 billion, which was $173 million less than the first quarter of 2020. “Although collections remain down …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021State Agencies Bulletin No. 2185
… amount will increase to $23,000 for calendar year 2024. An additional deferment is available to employees age … below if an update to the employee’s SRA or TDA election for 2024 is necessary. Note: Agencies must enter … Blind, and School for the Deaf) or the Percent of Earnings election (for employees of CUNY), the agency must insert a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 89-11
… if the meetings are for the purpose of providing care and relief to disabled or indigent volunteer firemen and their families. You ask whether the Montgomery Fire … to rent a room to be used for meetings of the Association and its trustees. Some of these meetings will be devoted to …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 90-31
… to General Municipal Law, §353-a must act by majority vote of the whole committee. The participating towns may not, … of the seven participating towns, must act by majority vote of the entire committee. If the committee must act by a majority vote of its entire membership, you also ask whether the towns …
https://www.osc.ny.gov/legal-opinions/opinion-90-31State Agencies Bulletin No. 2065
… date Old Dues Amount Increase Amount New Dues Amount 3/31/2016 $31.30 $0.75 $32.05 3/30/2017 $31.90 $1.50 $33.40 3/29/2018 $32.04 $2.25 $34.29 … $35.75 3/26/2020 $33.61 $3.75 $37.36 3/25/2021 $34.22 $4.50 $38.72 4/7/2022 $35.97 $4.50 $40.47 Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… to senior officials without proper approval, according to an audit released today by State Comptroller Thomas P. … including health insurance and retirement benefits with an annual cost of more than $200,000. As noted in the audit, … they were not entitled to; A retired executive cashed out an overstated leave balance upon separation, resulting in a …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardProhibits Campaign Contributions During an Active Procurement
… – Makes it unlawful for a vendor to make, either directly or indirectly, any contribution to a statewide elected … official, a candidate for a statewide elected office, or their authorized political committee, during a certain restricted period; … Makes it unlawful for a vendor to make either directly or indirectly any contribution to a statewide elected …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementState Agencies Bulletin No. 2295
… in SRA and TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to IRS … to manually enter these transactions. Agencies must enter updates in accordance with the current year Agency … election for 2025 is necessary. Note: Agencies must enter updates in accordance with the current year Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaCity of Rensselaer – Accounting Records and Reports (2023M-26)
… Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects. Key Findings City officials did not … of Rensselaer City officials maintained complete accurate and timely accounting records and reports to allow the Common …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26