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Opinion 91-1
… v Gallman , 36 AD2d 95, 318 NYS2d 528 affd 29 NY2d 902, 328 NYS2d 857; cf . Suffolk Roadways v Minuse , 19 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … authority to increase the number of trustees and if so by what procedure and for what term the new trustees would be appointed …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday … in conducting this arrest.” Ennis began working for West Carthage in October 2018 as Deputy Clerk-Treasurer and … 2024 because of poor performance. When discrepancies in West Carthage’s payroll were uncovered during an audit by …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageOpinion 92-52
… 8-B of article 5 of the Public Authorities Law (§1197-a et seq .). Section 1197-d(1) provides that the Authority …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 91-55
… debt limits is to prevent the imposition of heavy tax burdens on future generations (Report by the New York …
https://www.osc.ny.gov/legal-opinions/opinion-91-55DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… DePeyster Town Clerk Michelle Sheppard resigned her two public jobs and agreed to … DePeyster Town Clerk Michelle Sheppard resigned her two public jobs and agreed to …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsOpinion 99-4
… employees and facilities of town) WORDS AND PHRASES -- "Dispose of" (meaning of for purposes of General Municipal … an IDA is expressly authorized to "acquire, hold and dispose of personal property for its corporate purposes" … agency shall provide financial assistance for any project where the project applicant has any agreement to subsequently …
https://www.osc.ny.gov/legal-opinions/opinion-99-4DiNapoli Releases July State Cash Report
… reflecting lower Personal Income Tax (PIT) collections from April and May. Still, the state is in a relatively good financial position after collecting more than $3 billion from financial settlements since the state budget was … reflecting lower Personal Income Tax PIT collections from April and May …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportOpinion 91-34
… by vendor) -- Contracts Requiring Bidding (printing of election materials) -- Professional Services (printing of … of Election Supplies (necessity for bidding) GENERAL MUNICIPAL LAW, §103: A contract for printing materials … two printers which perform this type of work. General Municipal Law, §103 provides that, except as otherwise …
https://www.osc.ny.gov/legal-opinions/opinion-91-34State Agencies Bulletin No. 2043
… code 516, TRS PY Arrears Before Tax: Agencies must login to the NYSTRS Employer Secure Area and download their … regarding PayServ entry may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an … should ask may differ slightly between different types of local governments and school districts. However, the … described below should be included in every examination of travel claims. 10 Was the travel approved? There should be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Accounting Operations (BSAO) Cash Management Unit via email to [email protected] . The justification for the … special purchase payments. The agency will be notified via email whether the request is approved or denied. Establish a … State Accounting Operations BSAO Cash Management Unit via email to cashadvanceosc …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsXIII.4 Overview – XIII. Employee Expense Reimbursement
… complete the SFS Mileage Detail page to document mileage claims line by line, between destination points. When a proxy … by the traveler to support the line by line mileage claims in the SFS Mileage Detail page (e.g., AC 160-S , … mileage. The agency must maintain a copy of the completed form. Statement of State Corporate Travel Card Changes (AC …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. … The disposition of capital assets should be recorded by reducing the … asset and liability accountss for the total cost of the asset and its associated depreciation or amortization …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… Corporate Customer information, such as billing address or contact information. The customization is only accessible to … Preparation: QUESTIONS For questions about this process, contact the VMU (518) 486-4602 or email [email protected] . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal … Disbursements in New York State Budget by Function, SFY 2026 Note: Figures are as projected in January 2025 Source: NYS Division of the Budget, FY 2026 NYS Executive Budget Financial Plan The FY 2026 NYS …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… of any allegations or indications of potential fraud and abuse. CVS Caremark conducts three main types of audits: … regarding the identification and referral of fraud and abuse than what is outlined in the Contract. According to CVS … the responsibility for identifying and referring fraud and abuse lies with Civil Service, not CVS Caremark. As a result, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programInventory Controls
… assigned to users and distributed, ITS’ Asset Management team updates the record within ITSM to reflect the changes. … adequately navigate ITSM to provide reports to the audit team or search the ITSM database for devices by serial … ITS officials imposed scope limitations on the audit team. They placed unwarranted restrictions on access to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsState Agencies Bulletin No. 2305
… Federal, State, and/or Local tax withholding in tax year 2025. Affected Employees: Employees who claimed exempt from … who submit withholding certificates claiming exempt in 2025 are affected. Background: According to IRS Publication … for tax year 2024 and intend to claim exemption in 2025 must file a new Form W-4 by February 15, 2025, to claim …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025