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Opinion 2006-4
… term of an “eligible letter of credit” issued as security for local government deposits and investments do not apply to … a federal home loan bank (hereinafter “FHLB”) as security for county deposits. Specifically, you ask whether the … term of an “eligible letter of credit” issued as security for local government deposits and investments applies to an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Opinion 97-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … is expressly authorized to render advisory opinions on, among other things, the requirements of that section …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… difficult when assessing the reasonableness of costs that have been allocated to a provider by other parts of complex … management and oversight of programs. However, officials do not expect wholesale changes to begin for several years, … which were not competitively bid, with special focus on related-party transactions, to determine if additional …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incState Comptroller DiNapoli Releases Audits
… health (TMH) uses two-way, real-time interactive audio and video equipment to provide and support mental health services …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsOpinion 88-19
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ACTIONS AND … or one of its agencies. Accordingly, the town may not have standing to maintain any action or proceeding which is …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Comptroller DiNapoli Releases School Audits
… the district to circumvent the 4 percent statutory limit on unrestricted fund balance. In addition, the district did not have proper documentation for the establishment and use of … – Cafeteria Operations (Otsego County) District officials have taken steps to effectively manage cafeteria operations …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2031
… Tax Data page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. Affected … who have a Federal Form Version W-4 – 2020 or later and for whom an IRS Lock-in Letter, Lock-in Adjustment Letter, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… 60720 Books/Media Acquisition of books, photos, film, video, CD’s, etc. held as individual use or in a collection. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … have been issued. New York City Department of Education – Mental Health Education, Supports, and Services in Schools …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsWelcome Center and Rest Area Planning and Implementation
… planned and implemented. The audit covered projects on the Department’s plan between January 1, 2014 and May 19, … – those who live, work, and travel in New York State – have a safe, efficient, balanced, and environmentally sound … on Interstates 81 and 495. The Department did not have a Memorandum of Understanding with any State or local …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… on the CFR were higher than the total hours worked on the ADP payroll. We obtained the payroll system’s employee total hours report for the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… Purpose To determine if the Department of Health has taken sufficient steps to safeguard Medicaid recipients who are receiving opioids …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programOversight of Chronic Absenteeism
… whether a student may be chronically absent. Researchers have estimated that the rate of chronic absenteeism for … the overall student population. Traditionally, districts have collected and reported attendance data using average … key Department memos issued in 2016 and 2017, focusing on chronic absenteeism as an important issue. The …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismState Agencies Bulletin No. 1692
… of Check Return for Refund or Exchange) and the impact on the employee’s 2018 Form W-2 (Wage and Tax Statement) and agency appropriations Affected Employees Employees who have a salary refund (AC230) submitted and processed after … has not occurred. Therefore, the employee should not have the income reported or subject to taxation. Impact on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instState Agencies Bulletin No. 1307
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how account codes will be charged in fiscal year 2014-2015. … record. Deleting Position Pools If a Position Pool is no longer used by the agency and should be inactivated, insert a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1307-reporting-line-number-and-budget-year-changes-fiscal-year-2014-2015State Agencies Bulletin No. 1303
… Purpose To inform agencies of the content information for the 2013 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1303-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1617
… of Check Return for Refund or Exchange) and the impact on the employee’s 2017 Form W-2 (Wage and Tax Statement) and … agency appropriations. Affected Employees Employees who have a salary refund (AC230) submitted and processed after … has not occurred. Therefore, the employee should not have the income reported or subject to taxation. Impact on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-instState Agencies Bulletin No. 1231
… Purpose To inform agencies of the content information for the 2012 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1231-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1397
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how Account Codes will be charged in fiscal year 2015-2016. … record. Deleting Position Pools If a Position Pool is no longer used by the agency and should be inactivated, insert a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1397-reporting-line-number-and-budget-year-changes-fiscal-year-2015-2016Opinion 95-2
… a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of … Housing Law, §52. You ask whether a housing authority is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that the city …
https://www.osc.ny.gov/legal-opinions/opinion-95-2