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Opinion 96-6
… stockholder of the insurance agency, it appears that the only basis for concluding that the supervisor has an … to have an "interest" in the contracts of a corporation only when the municipal officer or employee is a corporate …
https://www.osc.ny.gov/legal-opinions/opinion-96-6State Agencies Bulletin No. 1269
… services and provide instructions for reporting this information in the New York State Payroll System (PayServ) … process in place requiring employees to substantiate their business use of state-provided vehicles and chauffeur … is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useState Comptroller DiNapoli Releases School District Audits
… by adopting federal per diem rates for travel expenses. Valley Central School District – Information Technology … were communicated confidentially to officials. West Canada Valley Central School District – Non-Payroll Disbursements … The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The board also …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1435
… Officers and the Office of the State Comptroller (OSC) in reconciling employees’ social security numbers and names in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile social security numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases Municipal & School Audits
… Union Free School District – Financial Management (Nassau County) The board and district officials did not properly … Panama Central School District – Procurement (Chautauqua County) The board and district officials did not always … law. Village of Catskill – Accounting Records and Reports (Greene County) The clerk-treasurer did not maintain complete …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-33
… Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE LAW, §§5-524(2), (4), … Whether budgeted compensation for appointive village officers and employees may be paid without prior …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. City of Salamanca – … collections were not always accurately recorded and because adequate collection records were not always … consisted of 1,835 entries made during the audit period and determined: 1,759 entries lacked a duplicate …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… be overstated by 27 days; ten employees’ electronic and manual timekeeping records did not match, reflecting a … records or establish adequate IT controls over network user accounts. Nine of 31 devices (laptops, desktops and tablets) tested were not located. Sixty-five network user accounts were also not needed. Officials did not develop …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1025
… time required to process large volumes of mail, OSC can only offer this option if the most efficient mail processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsWhat to Expect During a CPA audit
What to Expect during a CPA audit
https://www.osc.ny.gov/files/local-government/publications/pdf/cpaauditprocess.pdfReporting to the Justice Court Fund
Reporting to the Justice Court Fund
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory041811.pdf“Piggybacking” Law - Exception to Competitive Bidding
Guidelines for the "Piggybacking" Exception to Competitive Bidding under General Municipal Law § 103 (16)
https://www.osc.ny.gov/files/local-government/publications/pdf/piggybacking-law.pdfNotice to Town and Village Justices
In May 2024, the Justice Court Fund expects to transition justices to a new platform to file their monthly reports.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/2023-jcr-flyer.pdfAnnual Notification to Consumer Credit Companies
letter to annual consumer credit companies
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-consumer-credit-letter.pdfResponse to Human Trafficking (2023-S-31)
To determine whether the Office of Temporary and Disability Assistance (OTDA) is overseeing contracted Providers (Providers) and Local Districts of Social Services (Local Districts) to ensure adequate services are being provided to victims of human trafficking (survivors).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s31.pdfRFP#24-07 Official Responses to Questions 2
RFP#24-07 Official Responses to Questions 2
https://www.osc.ny.gov/files/procurement/pdf/rfp24-07-responses-to-questions-2.pdfUnclaimed Property Relating to Insurance Companies
Unclaimed property subject to Article VII of the Abandoned Property Law includes: Matured endowments, Life insurance proceeds when the insured reached the limit
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/insurance-companies.pdfUnclaimed Property Relating to Banking Institutions
The following information corresponds to Article III of New York’s Abandoned Property Law. For more information, refer to Article III of the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/banking-institutions.pdfAgency Guide to GASB Statement 96
Agency Guide to GASB Statement 96
https://www.osc.ny.gov/files/state-agencies/docs/agency-guide-gasb-statement-96.docxContract #C001148 - Responses to Questions
Contract #C001148 - Responses to Questions
https://www.osc.ny.gov/files/procurement/pdf/c001148-responses-to-questions.pdf