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Opinion 95-16

… date of the apportionment (see Doyle v Town of Diana, 203 App Div 239, 196 NYS 864; cf. Hurley v Cheshire, 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" …

https://www.osc.ny.gov/legal-opinions/opinion-95-16

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by … members of each company, must determine how foreign fire insurance tax moneys are to be used for the benefit of the …

https://www.osc.ny.gov/legal-opinions/opinion-89-16

State Agencies Bulletin No. 2198

… As permitted by the IRS, the first 5 digits of employees’ Social Security numbers will be masked on their printed … (NYSPO) or by agencies, will have the employee’s full Social Security number. Taxable Gross Calculations: … Taxable Gross amounts. W-2 Distribution: The agency address will be used as the return address for the 2023 Form …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023

State Agencies Bulletin No. 2207

… or Exemption code. Effective Dates: 2023 Form 1042-S will include earnings paid in paychecks dated: … 12/20/23 2023 Form 1042-S Content: The information which will appear on the Form 1042-S Statement is described below: Box 1 : Income Code The two-digit code populated in this box …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholding

Village of Deposit – Claims Auditing (2023M-173)

… Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card … without having support to show funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key Recommendation Ensure the …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173

DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies

… agencies — the New York City Department of Education (DOE), the New York City Housing Authority (NYCHA) and New … be updated monthly. New York City Department of Education DOE is the largest public school system in the nation, … collections are budgeted at $850 million — 17% less than what was collected in 2016. This has contributed to budget …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agencies

DiNapoli Statement on Proposed Federal Budget

… budget will hurt New Yorkers. I urge the Administration to provide the details as soon as possible so New Yorkers and all Americans can have a clear understanding of the ramifications if these …

https://www.osc.ny.gov/press/releases/2017/03/dinapoli-statement-proposed-federal-budget

CUNY Bulletin No. CU-764

… are affected. Background : Section 8 of the 2016-2021 Blue Collar Agreement between the City University of New York …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-764-cuny-june-2023-uniform-allowance-payment

XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting

… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an … loan receivable is set forth in Section 40-a of the State Finance Law. State money is appropriated and subsequently … most frequently for capital purposes. The State Finance Law requires that no loans shall be made until a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grants

Days Worked – Enhanced Reporting

… Understanding how to establish and calculate the days worked for your employees …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-worked

IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants

… For most federal programs subject to CMIA, interest … “cash manage” their own grant awards will be responsible for supplying information needed for such calculations. Guide to Financial Operations REV. … For most federal programs subject to CMIA interest …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementation

Copiague Fire District – Credit Card Purchases (2019M-98)

… Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for … legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling … or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal allowance …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98

IX.7.B Funds Distribution – IX. Federal Grants

… Many federal grants contain a match requirement that requires State funds be used for a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distribution

IX.6.B OSC Draw Procedures – IX. Federal Grants

… basis, the SFS runs an interface process that collects all of the day’s expenditures associated with federal projects … transactions in the Project Costing module. Upon payment date, expenditures collected against an award linked to a customer contract with a status of “ACTIVE” will generate bills within the SFS. Once these …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-procedures

Who Is Responsible? – Travel and Conference Expense Management

… for the supervision and accountability of travel and conference expenses in accordance with board policies: … responsible for having a clear understanding of travel and conference policies and procedures and for adhering to them. … is responsible for the direct supervision of travel and conference expenses, the governing board (or the officer …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

State Agencies Bulletin No. 1808

… the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form … 1, 3, and 5 and do not appear on Form W-2: Nontaxable Health Insurance NYS-Ride Transportation Benefit Program CUNY …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019

Buffalo City School District - Charter School Tuition Billing (2019M-122)

… that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings District officials … that charter school tuition billing for Public Excess Cost Aid PECA was accurate …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

… supported by collective bargaining agreements and correctly calculated. Key Findings Health insurance … of the health insurance buyouts outlined in the CBAs and determine whether changes should be made to the buyout calculations. Review and approve the health insurance buyout calculations before …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89