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Conflicts of Interest of Municipal Officers and Employees
… and interests must be above reproach. This brochure is intended to help you better understand New York State law … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … or employee of a private business if (a) the individual’s private compensation is not directly affected as a result …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 96-6
… the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact … commissions split with the insurance agency is more than a de minimis portion of the supervisor's annual income, the …
https://www.osc.ny.gov/legal-opinions/opinion-96-6New York State Rent Relief Funding: Spotlight on New York City
… Program funding through June 2021. With low-income rent-burdened households as a measure, more than 1 million … of the COVID-19 pandemic, with nearly 15 percent behind on rent payments at the end of June. 1 Households in New York … State, have an even greater share of residents behind on rent. New York City not only houses the majority of the …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityChanges to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… attest to its accuracy. Regulation did not clearly address how frequently an official must/may submit an ROA. Official … How Regulation 3154 of the New York Codes Rules and …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirementsIntroduction to IT Governance – Information Technology Governance
… Many local governments and schools invest a considerable amount of resources into their information … technology (IT) systems including, but not limited to, costs for computers and related hardware equipment, … internal controls. It includes a Security Self-Assessment, structured around 12 key areas of IT security, that is …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceX. Guide to Vendor/Customer Management – X. Guide to Vendor/Customer Management
https://www.osc.ny.gov/state-agencies/gfo/chapter-xGuide to Financial Operations
… The New York State Guide to Financial Operations (GFO) acts as a reference … (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State … The New York State Guide to Financial Operations GFO acts as a reference source …
https://www.osc.ny.gov/state-agencies/gfoResponse to Human Trafficking
… of human trafficking within 6 business days after referral. Unconfirmed human trafficking survivors may also … provide this information to us when requested. We analyzed referral and confirmation dates for 1,384 survivors and found … (23%) were confirmed more than 6 business days after the referral date. Failing to meet the prescribed time frame goes …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingState Agencies Bulletin No. 1269
… 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. OSC … 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/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up) (2019-F-37) 30-Day Response
To determine the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise Complaints Related to Construction...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f37-response.pdfAccounting Changes related to the Affordable Care Act (ACA) Changes to Medicaid for Counties
Accounting Changes related to the Affordable Care Act (ACA) Changes to Medicaid for Counties
https://www.osc.ny.gov/files/local-government/publications/pdf/AffordableCareActCountyMedicaidChanges.pdfTown of Alexander – Town Clerk/Tax Collector (2025M-72)
… and ended on December 16, 2024, when she resigned. Clerk fees collected in fiscal year 2022 were $23,000, down from $40,000 (43 percent) collected in 2018. Real property taxes collected for 2023 …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … Village Law pertains to the audit and payment of claims in a village. Section 5-524(2) provides, in pertinent part, as follows: In a village which has not …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Salamanca – Collections … being lost, misused or misappropriated. Piseco Common School District – Authorized Investments (Hamilton County) … could occur and remain undetected. Beacon Central School District – Information Technology (IT) (Dutchess …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… for 10 years and unemployment for 31 years. Young Women’s College Prep Charter School of Rochester – Network and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1098
… 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/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… 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/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andXII.6.I Paying a Non-State Employee – XII. Expenditures
… diem rates and the receipted rates on the same overnight trip. DAY TRIP REIMBURSEMENT When a non-salaried Public Officer is … of travel, but cannot mix the two methods in one overnight trip. Process and Document Preparation: In order to process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employee