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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $86,937, were not deposited within 10 days as required by village law. The treasurer did not sign 69 of 179 checks … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1058
… Purpose To inform agencies of the content information for the 2010 Form 1042-S. Background According to the IRS Instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … income The amount is the gross sum of all payments made for calendar year 2010. Box 3 Withholding allowances This box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1058-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 343
… Police Investigator 2 Effective Date Effective 8/19/2002. To be processed in checks dated 10/23/2002. Background On … was established for this purpose. Employees transferred to this bargaining unit will retain the same payment … start deductions for Code 202 using normal procedures. Due to the automatic changeover to the new bargaining unit, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitOpinion 88-43
… not obligated to replenish the sheriff's personnel account by appropriation of workers' compensation benefits which have been paid into the general fund from a self-insurance fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs and …
https://www.osc.ny.gov/legal-opinions/opinion-88-43SUNY Bulletin No. SU-365
… submitted with an effective date retroactively placing an employee on the payroll (Hire, Rehire, Reinstatement from … Entry page with an amount that is calculated based on an employee’s biweekly rate of pay such as Earnings Code RGS (Regular Pay Salary Employee). Questions: Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calSUNY Bulletin No. SU-376
… which implemented the 2022-2026 Agreement between the State of New York and UUP, provides for a July 2025 increase … to eligible employees who are not processed automatically by OSC (see OSC Actions section for LOA Reason codes … No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-376-july-2025-increase-location-pay-and-location-mid-hudsonOpinion 2000-1
… to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to pay … to the village through error or mistake and to which funds the village is not entitled". Since the case at hand …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… all employees, including retired administrators rehired on a temporary basis, complete disclosure forms and are in …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtDiNapoli Releases Profile of New York's Small Business Owners
… doors or struggled through the pandemic, entrepreneurs in New York continued to identify and pursue new opportunities, … should encourage small business growth, and particularly initiatives to spur entrepreneurship and foster successful … businesses. The New York Credit Small Business Investment Company Fund provides credit financing to eligible New …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… that Archer Daniels Midland Co. (ADM), one of the world’s leading suppliers of agricultural products to food companies, … that are certified free of any link to deforestation, a leading cause of climate change. As a result of the company’s … – Based in Madison, Wis., Alliant Energy is an energy-services provider with subsidiaries serving approximately 1 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Objectives To determine whether Mitchell-Lama developments supervised by … hazardous/unsafe physical conditions, including façade damage, non-working self-closing/fire doors, and units with …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsOpinion 2007-1
… with an award to the lowest responsible bidder (see People ex rel. Smith v Flagg , 17 NY 584, 589; 2 Antieau, … to the requirements of the competitive bidding statute ( Value Management Consultants v County of Nassau , Supreme Ct, … light and rapid rails systems as well as bus systems, even when bus and rail systems share all or part of the same …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1DiNapoli: MTA’s Subway Station Repair List Is Growing
… The overall number of repairs needed in New York City’s subway stations has increased, leaving fewer stations in good condition as the system has deteriorated faster than … for the MTA capital program has translated into a longer list of needed repairs in New York City’s subway stations, …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingDivision of Housing and Community Renewal Bulletin No. DH-22
… of Housing and Community Renewal. Effective Date(s) The new provisions are effective April 1, 2004. Payments may be … paychecks dated 11/15/06. Contract Provisions Under the new provisions of Chapter 111 of the Laws of 2006, the … eligible to receive earlier effective dates based on the new provisions. The agency must submit a Pay Request using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected … The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … in a timely manner. Key Recommendations Enforce the CBA’s provisions and Board resolutions to ensure that employees …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206State Agencies Bulletin No. 1280
… earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the … employee’s compensation. CFR is subject to all applicable withholding taxes. CFR and the amount will appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Village of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a … year ended May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not … and other unanticipated occurrences. For example, in two of the last four fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Town of Tonawanda – Recreation Fees (2017M-133)
… of our audit was to review the Recreation Department’s cash receipts for the period January 1, 2016 through April … Director did not develop procedures to segregate cash receipt duties or provide adequate oversight of the cash receipt function. Town officials did not review or use …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire … tax revenue. Key Findings Although the Board has adopted a code of ethics and purchasing and investments policies as … claims processing and information technology. As a result, the Board did not adequately segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Travel Advisory No. 5
… . If the agency does not follow these requirements, the official record must be retained in a central location – e.g., the agency’s Finance Office. … must retain documents to support expense reports in a central location, e.g. agency’s Finance Office. Individual …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expense