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DiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… Oceanic and Atmospheric Administration (NOAA), the Federal Emergency Management Agency (FEMA), and the National Flood Insurance … – MTA Bridges & Tunnels, MTA Bus Company, and New York City Transit-Department of Buses: Risk Assessment and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyState Comptroller DiNapoli Releases Municipal & School Audits
… tax proceeds in accordance with insurance law and relevant case law because the bookkeeper miscalculated the allocation …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-51
… a county wholly contained within a city, and the City of New York (see County Law, §301[1]): to adopt, amend or repeal …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 88-41
… established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], … North Hempstead , 118 AD2d 542, 499 NYS2d 161; 1986 Opns St Comp No. 86-75, p 119; see also 2 McQuillin, Municipal … City of Newburgh , 116 AD2d 396, 501 NYS2d 369; 1986 Opns St Comp No. 86-75, supra ; see also 2 McQuillin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 92-30
… between the county and such agencies. October 9, 1992 Kenneth R. Ingenito, Chairman Rockland County Legislature …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 99-10
… Clinton-Essex-Warren-Washington BOCES 1 In the case of a BOCES or school district, an energy performance …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 98-5
… superseded to the extent inconsistent with this opinion. You ask whether an elective county coroner, who is also a …
https://www.osc.ny.gov/legal-opinions/opinion-98-5State Agencies Bulletin No. 2366
… the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … for the period November 1, 2024, through October 31, 2025, as income on the employee’s 2025 Form W-2 using Earnings Code PEV ( P ersonal E mployer V …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Comptroller DiNapoli Releases Audits
… with disabilities who are between the ages of three and five years. For the three fiscal years ended June 30, … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members … (United) to administer the Empire Plan’s medical/surgical benefits, including acupuncture and acupuncture-related …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0XI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… the law, state agencies must include the New York State Consultant Services Contractor's Planned Employment form ( AC … ) in the procurement record submitted to OSC for new consultant contracts. The completed form must include … and the Legislature on active and planned employment under consultant contracts subject to OSC approval. State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureState Agencies Bulletin No. 1944
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … after 12/31/2017 and before 01/01/2026), the maximum fair market value of a vehicle (automobiles, vans, trucks) made … – Most restrictive method and cannot be used if fair market value exceeds set amounts in the year the vehicle was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… and implement small dollar payment procedures using one of the following preferred payment methods for small dollar … This section describes the guidelines concerning the use of a cash advance and the required documentation. Petty Cash … Purchase materials, supplies or services where the amount of a single purchase does not exceed $250. Separate invoices …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesState Comptroller DiNapoli Releases Audits
… purpose of this report was to ascertain the total expenses that the Workers’ Compensation Board (Board) … were agreed to by the Board, to ascertain the Board’s expenses. Annual expenses to administer the Program totaled $215.3 million. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsXI.2.B Contract Numbering – XI. Procurement and Contract Management
… their associated categories: C = Miscellaneous Service, Consultant, or Grant A contract for services or consulting … with an ‘M’). CC = Miscellaneous Services, Commodities or Consultant for Multiple Agency Use A contract for services, … Contract for Miscellaneous Service, Commodity or Consultant A contract for services, commodities or consulting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingState Agencies Bulletin No. 1473
… of United University Professions (UUP) Bargaining Unit 68 DRP reductions Affected Employees Employees whose balance … of United University Professions (UUP) Bargaining Unit 68 DRP reductions is less than zero (0) in one or more record … the United University Professions (UUP) Bargaining Unit 68 Deficit Reduction Plan (DRP) created pursuant to Section 7 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitState Agencies Bulletin No. 1025
… and is mailed at the current first class rate of $0.44. Canada/Mexico Mail – Mail addressed to either Canada or … and are required to maintain a cash balance with OSC. Payments will be due on the following schedule: December 1 … Deposit Direct Mail program. OSC Actions - The Bureau of State Payroll Services will determine the amount required for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsMonitoring of Air Quality (Facility Permits and Registrations)
… or registration type is based on a source’s potential to emit air contaminants. There are three broad categories of … are major sources of air pollution – those that directly emit, or have the potential to emit, air contaminants above federal major source thresholds. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrations