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Opinion 2006-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the General Municipal Law that limit to ninety days the term of an eligible letter of credit applies to a letter of credit …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal Audits
… practice of using debt to pay for recurring costs is imprudent. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate … Determine whether the City of Salamanca City Comptroller Comptroller completed …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97DiNapoli: Fiscal Stress Down Slightly in Villages
… (Cattaraugus); Akron (Erie) and Fayetteville (Onondaga). From 2013 through 2015, a total of 42 villages have been in … in Rockland County had the largest spike in fiscal stress from 2013 to 2015 – with an increase of 67 percent while moving into the highest stress category. Of the 548 villages …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesOpinion 90-14
… schedule of fees upon a developer to recover engineering, land surveying and legal expenses incurred in connection with … by a developer for the costs of an engineer, attorney and land surveyor engaged by the town as independent contractors … the town, may require payment of these fees directly to a land surveyor, engineer or a special planning board attorney …
https://www.osc.ny.gov/legal-opinions/opinion-90-14VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… and subsequently recovers each agency’s share of the costs from Federal and other dedicated revenue funds using … aid "FBIC" published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID … agency. These rates will be applied to PS disbursements from Federal and other dedicated revenue funds to determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… Staten Island is setting population, business and employment records, according to a report on the borough's economy released today by New York State Comptroller Thomas P. DiNapoli. "Jobs and businesses have reached record levels on Staten Island, …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressControls Over Capital Improvements at City-Owned Homeless Shelters
… Objective To determine whether the New York City Department of Homeless Services (DHS) has appropriate oversight and … 2019. About the Program DHS, an administrative unit of the New York City Department of Social Services, is the primary … To determine whether the New York City Department of Homeless Services has appropriate …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersState Agencies Bulletin No. 2159.1
… Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … made available to employees when calculating the Cents-Per-Mile Valuation or the Fleet Average Valuation rules is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … made available to employees when calculating the Cents-Per-Mile Valuation or the Fleet Average Valuation rules is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … made available to employees when calculating the Cents-Per-Mile Valuation or the Fleet Average Valuation rules is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … made available to employees when calculating the Cents-Per-Mile Valuation or the Fleet Average Valuation rules is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2366
… in the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … vehicles for the agency. ***Please note that due to the Tax Cuts and Jobs Act (for dates beginning after December 31, … services in the New York State Payroll System PayServ for tax year 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1435
… in reconciling employees’ social security numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system. … any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS Payroll System. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1271
… (OSC) in reconciling employee Social Security numbers and names in the NYS payroll system with the Social Security Administration (SSA) system. … from employees for four (4) calendar years in the event of an OSC review and/or IRS audit. If an agency determines that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1271-verification-employee-social-security-numbers-and-names-be-reportedOpinion 94-17
… The fees, however, may be imposed only upon users of the service (see Opn No. 92-18, supra). In addition, the amounts … must be reasonably related to the cost of providing the service to users of the service (1992 Opns St Comp No. 92-40, … with constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer …
https://www.osc.ny.gov/legal-opinions/opinion-94-17XII.7.B Voucher Denials – XII. Expenditures
… reimbursement not supported by medical bills 26B WCB - Need Contracted Rate 27 Contract expired and needs amendment … field 31 Not calculated in accordance with medical fee schedule 31B Incorrect or insufficient medical fee schedule … purpose of travel 4L Dates of travel and receipt dates do not agree 5A Does not appear to be an appropriate state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… refunds totaling $466 million are expected to be paid in the coming days. "My auditors are committed to safeguarding the funds of honest New Yorkers," DiNapoli said. "We'll stay one step ahead of the schemes used by tax cheats, and look to ensure only …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsDetermination of Residency for Tuition Purposes (Follow-Up)
… About the Program The State University of New York (SUNY) is the largest comprehensive system of public education in … offer graduate programs. For fiscal year 2022-23, SUNY had an overall budget of $12.5 billion and revenue of $14 … Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followVillage of Woodridge – Financial Condition (2013M-172)
… of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five elected …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172