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Opinion 88-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the mayor would have a prohibited conflict of interest under General Municipal Law 801 if the policy should be renewed by the village …
https://www.osc.ny.gov/legal-opinions/opinion-88-13State Agencies Bulletin No. 2245
… Purpose: The purpose of this bulletin is to provide agencies with information regarding the discontinuation of the Salary Withholding Program for … The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesState Agencies Bulletin No. 1462
… Purpose To inform agencies of the content information for the 2015 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to … To inform agencies of the content information for the 2015 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… Purpose To inform agencies of the content information for the 2014 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to … To inform agencies of the content information for the 2014 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingAccuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for … January 1, 2008 through December 31, 2012. Background The Office of the Medicaid Inspector General's (OMIG) mission is … To assess the accuracy of the Office of the Medicaid Inspector Generals reported cost …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsTown of Ellicott – Justice Court (2015M-111)
… of our audit was to examine the Court’s financial activity for the period January 1, 2011 through April 21, 2015. … of our audit was to examine the Courts financial activity for the period January 1 2011 through April 21 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Opinion 92-23
… and the erection of a switching station near a well) TOWN LAW, §§198(12)(a), 215(8): A separate board of commissioners … of the State. Accordingly, although the Nassau County Civil Divisions Act (L 1939, ch 273, as amended) contains … office with respect to determining the application of the Civil Divisions Act. Town improvement districts which are …
https://www.osc.ny.gov/legal-opinions/opinion-92-23State Agencies Bulletin No. 2274
… Purpose: The purpose of this bulletin is to provide agencies with information regarding the potential impact the restructure of certain two-year … The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18Town of Great Valley – Town Clerk (2014M-29)
… 16, 2013. Background The Town of Great Valley is located in Cattaraugus County, has a population of approximately … or remit all tax collections to the Town and County in a timely manner. The Board did not audit the Clerk’s … form of receipt is available. Deposit all collections in the bank in a timely and intact manner and remit by check …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29State Agencies Bulletin No. 1729
… Purpose To inform agencies of the content information for the 2018 Form 1042-S Affected Employees All Nonresident … or taking advantage of a treaty between their country and the U.S. with wages in tax year 2018 Background According to … To inform agencies of the content information for the 2018 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… State tax receipts through the first nine months of the state fiscal year were $2.5 billion lower than last year, but were $1.8 billion higher than anticipated by the state Division of the Budget (DOB), according to the … State tax receipts through the first nine months of the state fiscal year were $25 …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Board has not adequately … capital plans. A Board member had a prohibited interest in Town contracts totaling approximately $782,100. Key … with and follow the requirements General Municipal Law as they relate to conflicts of interest. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Opinion 91-47
… opinion. FEES -- Court Fees (filing of an objection to the issuance of letters testamentary) SURROGATE'S COURT PROCEDURE … ACT, §§709, 1414, 2402(10)(iv): Objections to the issuance of letters testamentary filed pursuant to SCPA, §709 … a Surrogate's Court upon the filing of an objection to the issuance of letters testamentary pursuant to section 709 of …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … the Board with reports that were not accurate. The CPA erroneously commingled debt and grant proceeds for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Travel Card Transactions
… Purpose The objective of our examination was to assess the timeliness of reconciling credit card transactions … The objective of our examination was to assess the timeliness of reconciling credit card transactions …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsOpinion 90-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning article 8 6 of the State Constitution which provides an exclusion from the debt limitation imposed upon the cities of Buffalo …
https://www.osc.ny.gov/legal-opinions/opinion-90-23City of Mount Vernon – Budget Review (B21-6-3)
The purpose of our budget review was to provide an independent evaluation of the adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3State Police Bulletin No. SP-227
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … Salary increase effective April 1, 2022 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17. Effective Dates The April 1, 2022 2% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-227-april-1-2022-2-salary-increase-state-police-employees-representedTown of Covert – Financial Management and Justice Court (2015M-180)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and its resultant financial condition and to review the Court’s financial activity for the period January … The purpose of our audit was to review the Towns budgeting practices and its resultant …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Chenango Valley Central School District -- Budget Review (B19-4-2)
… general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10(d) requires …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2