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Opinion 91-22
… 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District … Whether a fire police squad may separately …
https://www.osc.ny.gov/legal-opinions/opinion-91-22State Agencies Bulletin No. 1015
… OSC will automatically end employee payroll deductions for U.S. Savings Bonds. A new row will be inserted on the … to automatically cancel the deduction. The last deduction for U.S. Savings Bonds will be the Institution checks dated … November 24, 2010. Employees may be entitled to refunds for deductions previously taken that had not yet been applied …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bondsVillage of New York Mills – Justice Court (S9-14-4)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Trustees, governs the Village and is responsible for overseeing the Court’s general management and financial … operations. The Justice Court’s budgeted appropriations for 2013 were $43,284. The Village had one Justice, Robert …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Lackawanna City School District – Financial Condition (2014M-119)
… timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hamburg Central School District – Capital Project (2014M-129)
… that taxpayers were not properly informed prior to voting on the Project proposition. Certain items in the Summary were … Recommendations Provide voters with specific information on what will be included in a proposed capital project, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129DiNapoli Halts $24 Million in Suspicious Tax Refunds
… number of dependents or understated income) 4,805 $16,043,950 Tax preparer submitted returns with refundable … results of his office’s audit of refunds during the period January 1, 2013 through December 31, 2013. During that year, …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its … Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates … in the agency fund’s group health insurance account and $429,000 in excessive reserves. The Board did not adopt a … allow District officials to identify developing revenue and expenditure trends, set long-term priorities and goals, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Westchester County – Court and Trust Funds (2024-C&T-3)
… (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). … by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an … when the whereabouts of any person entitled to payment from the estate is unknown, funds from estates are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Sole Custody Reporting
… Reporting web application will be open for agencies to report reconciled bank account information needed for the … Compliance with this requirement contributes immeasurably to accurate, complete and timely filing of required sole … the reconciled bank account balance(s) must be provided to the Commissioner of Taxation and Finance within 7 days of …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingState Agencies Bulletin No. 2307
… bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… District’s initial testing results identifying 29 of 181 (16 percent) sampled water outlets with actionable lead levels …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mLewis County – Court and Trust Funds (2024-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Accounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the Guide to … vendor IDs and to the Internal Revenue Service (IRS) for reportable payments processed within the Statewide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsEarnings Limits – Enhanced Reporting
… $330,000 April 1, 2022 – March 31, 2023 $305,000 April 1, 2021 – March 31, 2020 $290,000 April 1, 2020 – March 31, 2021 $285,000 April 1, 2019 – March 31, 2020 $280,000 April … $250,000 April 1, 2022 – March 31, 2023 $250,000 April 1, 2021 – March 31, 2022 $250,000 April 1, 2020 – March 31, 2021 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsChild Care Assistance – Federal Funding and New York
… Child Care Assistance Program (CCAP) provides subsidies for childcare throughout New York. The program is overseen by … of $290 million in transfers from the Temporary Assistance for Needy Families (TANF) block grant and $838 million from … Funding, SFY 2015 – SFY 2025 Note: Negative amounts for federal TANF spending in SFY 2017 and 2018 represent the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… November’s sales tax collections totaled $1.3 billion for local governments statewide, $102 million less than in … 2019. “Sales tax collections are a crucial revenue source for our counties and other municipalities,” DiNapoli said. “November’s decline reinforces the need for significant aid from the federal government as COVID-19 …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberElectronic Fund Transfer Instructions
… with making electronic payments, contact your bank for guidance with the transaction. Bank JP MORGAN CHASE … ESTIM, INTPEN or TEST. FINAL represents a single payment for a final report. ADDTL represents an additional remittance … as test payments must be deducted from the remittance for the report. LS (Lump Sum) – Use this only if the payment …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Essential Plan coverage. The audit covered the period from January 2017 through November 2022. The audit found Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planOpinion 90-19
… opinion that, in relation to a fire company within a fire district, a fire company may establish offices such as "fire … the view that the board of fire commissioners of a district has control of the external affairs of the fire companies within the fire district and that the constitution and by-laws of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-19