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Opinion 2000-18
… service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities performed under auspices of village fire … -- Villages (authority to transfer responsibility for service award program to joint fire district) VILLAGES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Town and village courts play a vital role in the New York State Unified Court System, as these courts have broad …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsState Comptroller DiNapoli Releases School Audits
… did not use a standard separation payment calculation form and district officials did not provide guidance …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2DiNapoli: New York Sends More Money to Washington Than It Gets Back
… New York state were more than 30 percent higher than the national average. DiNapoli’s report notes: Half of the $3.1 … tax payments of $6,986 were 44 percent higher than the national average of $4,847. New York ranked fourth among the … at $4,094 per capita, was 15.5 percent above the national average of $3,543, ranking it 10th among all states. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backComptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… and chief executive officer of the Metropolitan Council on Jewish Poverty (Met Council), has been sentenced to 3 1/3 to … by the people at the top of the Metropolitan Council on Jewish Poverty was shocking and very damaging to an … and chief executive officer of the Metropolitan Council on Jewish Poverty Met Council has been sentenced to 3 13 to 10 …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilOpinion 90-9
… issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority … Whether a village board of trustees which has established the office of …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 95-4
… possibility of civil liability arising from alleged criminal conduct) PUBLIC OFFICERS AND EMPLOYEES -- Liability … of possibility of civil liability arising from alleged criminal conduct) COUNTY LAW, §209: A county board of … by a public official who is paid with county moneys; and charges billed to the county for litigation services by a …
https://www.osc.ny.gov/legal-opinions/opinion-95-4DiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… of Economic Development (DED) and Urban Development Corp. (UDC). The budget requires certain advertising contracts to … on all economic development assistance granted by DED or UDC. A separate provision eliminates annual reporting …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… Thomas DiNapoli today announced the indictment of CINDY TAPPE, 57, for orchestrating an approximately $3.5 … committed at the expense of our students and businesses.” “Cindy Tappe used her high-ranking position at NYU to divert … partnership in the investigation. Defendant Information: CINDY TAPPE Westport, CT Charged: Money Laundering in the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mState Comptroller DiNapoli Releases School Audits
… could have realized reimbursements totaling $12,603. Bradford Central School District – Online Banking (Steuben …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… of New York; Michael J. Driscoll, Assistant Director-in-Charge, Federal Bureau of Investigation, New York Field … Investigation, New York; and Anne T. Donnelly, Nassau County District Attorney announced today the arrest … Judge Joanna Seybert at the federal courthouse in Central Islip. If convicted, the defendants face up to 20 years’ …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeState Agencies Bulletin No. 2207
… to inform agencies of the content information for the 2023 Form 1042-S. Affected Employees: All Nonresident Aliens … Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2112
The purpose of this bulletin is to inform agencies of the content information for the 2022 Form 1042S
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2009
… Box 7c: Not Applicable Box 8: Tax withheld by other agents Not Applicable Box 9: Tax Assumed by withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… Box 7c: Not Applicable Box 8: Tax Withheld by Other Agents Not Applicable Box 9: Tax Assumed by Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2418
… is to inform agencies of the content information for the 2025 Form 1042-S. Affected Employees: All Nonresident … between their country and the U.S. with wages in tax year 2025 are affected. Background: According to the IRS … because of a Treaty or Exemption code. Effective Dates: 2025 Form 1042-S will include earnings paid in paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… bulletin is to inform agencies of the content information for the 2024 Form 1042-S. Affected Employees: All … affected. Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2024. Box 3: Chap. 3 This box should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingDiNapoli: SED Oversight of Career Training Programs Falling Short
… them for the jobs that are most needed or pay the best. My auditors found numerous ways in which the State Education … grants, but does not perform routine visits to program locations or monitor program-level performance. As a result, … while also accommodating CTE courses. The majority of locations (78 percent) visited said that attracting, hiring …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Village of Cato – Water Financial Operations (Cayuga County) The board and … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … Comptroller as abandoned property. Morley Volunteer Fire Company – Misappropriation of Funds (St. Lawrence County) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Town of Hempstead – Information Technology Access Controls (2021M-158)
… use, protection of PPSI, application and network controls, password security, and user access controls. Provide IT …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158