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State Agencies Bulletin No. 914
… Medicare taxes and must be reported on a Form 1099. The regulation was silent regarding the tax treatment of a military stipend paid as wages. Because the IRS’s prior regulation addressed only income, not wages, and required … regulations may be directed to the Tax Administration and Compliance mailbox. Questions regarding processing job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Oversight of Homeless Shelters (Follow-Up)
… of the eight recommendations included in our initial audit report ( 2018-S-52 ). About the Program The Office of … addressing the issues we identified in the initial audit report. Of the report’s eight audit recommendations, five were implemented, … of the eight recommendations included in our initial audit report 2018S52 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followNext Generation 911 Services
… if the Division of Homeland Security and Emergency Services (DHSES) is effectively overseeing the development … 911 plan, and whether the Office of Information Technology Services (ITS) has controls in place to ensure that data used … and implementation of policies, plans, standards, and services related to interoperable and emergency …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesDiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… said. “Recent job-cut announcements in retail around the country and potential federal funding cuts to education and … to fully recover their pre-pandemic losses. As of March 2025, restaurant jobs were 2.5% below their pre-pandemic … food services nationally declined from January to March 2025. Self-employment among the youth labor force increased …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateOpinion 2002-11
… issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation for responding to … §217(c): For purposes of earning a year of firefighting service under a fire district service award program that provides points for participation …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning … twenty-five points for responding to the minimum number of calls of the emergency rescue and first aid squad, as set … for responding to the minimum number of fire company calls other than emergency rescue and first aid squad calls, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Opinion 93-7
… is not exempt from competitive bidding requirements as a professional service. You ask whether a county contract to … bidding requirements of General Municipal Law, §103 as a professional service. You have informed us that the services … St Comp, No. 88-35, p 65). The courts have also noted that professional service contracts often involve a relationship …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Report 2020-S-45 ). About … Department of Labor (DOL) — along with 33 Local Workforce Development Boards, 95 One-Stop Career Centers (Career … and 21 agencies and authorities — offers workforce development (WFD) programs and services that address current …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOversight of the Home Delivered Meals Program (Follow-up)
… Objective To assess the extent of implementation of the 12 recommendations included in our initial audit report, Oversight of the Home Delivered Meals Program (Report 2020-N-5 ). About … To assess the extent of implementation of the 12 recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followState Comptroller DiNapoli Releases Municipal & School Audits
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. The board also appropriated fund … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the village had over $1.1 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… scratch off tickets or play the odds in hopes of hitting a big winner. The payoff for the state is significant – …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… a program to protect their declining populations, and my latest audit found the Department of Agriculture and … can to support it. I encourage the Department to implement my recommendations and thank them for the positive response … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programMTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… The Metropolitan Transportation Authority’s (MTA’s) East Side Access project, which will bring Long Island Rail … the MTA has come up short on the goal to deliver the East Side Access project on schedule and within budget,” … as they move forward with their capital program.” East Side Access is the nation’s largest public …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetCUNY Bulletin No. CU-734
CUNY Bulletin No CU734
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… or arrange for completing the contract should the original contractor default. In the event of a contractor default and surety takeover of a contract, as … New York State Vendor File information for the defaulted contractor to route future payments under the contract to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversCUNY Bulletin No. CU-728
… PSC $1,000 General Salary Increase for employees in the Assistant to Higher Education Officer (Assistant to HEO) and EOC Assistant to Higher Education Officer (EOC Assistant to HEO) … PSC $1000 General Salary Increase for employees in the Assistant to Higher Education Officer Assistant to HEO and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-728-february-2022-professional-staff-congress-psc-1000-generalOversight of Chemical Dependence Residential Services
… during the disaster emergency period. For a judgmental sample of 25 Programs, we determined 10 (40%) did not receive … the recertification period. For this same judgmental sample of 25 Programs, OASAS had identified a total of 243 …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesComptroller DiNapoli Releases Municipal Audits
… notes to fund operations. Town of Jasper – Financial Management (Stueben County) The town is currently … did not routinely obtain information showing the number of jobs created by its revolving loan program and does not … property to a private entity. Town of Owego – Financial Management (Tioga County) Town officials did not properly …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Releases Report on Pre-Pandemic Migration Trends
… part, from the greater number of part-year filers moving out of the state than moving in, according to a new report by … and state policy actions. The average annual net out-migration of part-year taxpayers between 2015 and 2019 … filers in 2019, reflect the movement of taxpayers into and out of the state in a single year. Nonresidents comprised 10% …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trends