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Opinion 2001-8
… of tax rates so that owners of multiple parcels would pay at a lower rate." Article 11 of the Town Law (§170 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8State Comptroller DiNapoli Releases Audits
… with EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1018
… Agency Actions Reporting Taxable Fringe Benefits It is the agency’s responsibility to provide OSC with the … vehicles and chauffeur services. If an employee is unable to substantiate business use, all miles driven are deemed to be for personal use, and the value is included in the employee’s income. Personal use of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1018-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the new … BU31 (see Payroll Bulletin No. 1920 ). Therefore, a change to the calculation of Pre-Shift Briefing is necessary. Per … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Agencies Bulletin No. 932
… Agency Actions Reporting Taxable Fringe Benefits It is the agency’s responsibility to provide OSC with the … vehicles and chauffeur services. If an employee is unable to substantiate business use, all miles driven are deemed to be for personal use, and the value is included in the employee’s income. Personal use of a State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 88-61
… Property Tax Law, §925 governs the payment of taxes by mail and provides, in pertinent part, that taxes paid by mail shall, upon delivery, be deemed to have been made on the … period, but the taxpayer produced a receipt for certified mail stamped with the date which was the last day for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … it is our opinion that the requirements of section 103 do not preclude a political subdivision from utilizing its …
https://www.osc.ny.gov/legal-opinions/opinion-99-2English Language Learners Programs
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsTown of Evans – Board Oversight (2016M-2)
The purpose of our audit was to review managements response to independent and external auditor reports for the period January 1 2012 through September 29 20
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Purpose of Audit The purpose of our audit was to determine whether the County accurately …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… Purpose of Audit The purpose of our audit was to determine whether the Justice ensured that Justice Court … of bail for each account and review existing bail records to determine how to disburse the existing funds in the bail account. Review …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206State Police Bulletin No. SP-150
To notify the agency of the modification to Deduction Code 302
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insuranceComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … financial condition in the current and future years. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether Company officials ensured that the … May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, and provides … Company’s financial system, without canceled check images, it could not be verified. Key Recommendations Revise bylaws …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andState Agencies Bulletin No. 1299
… Purpose To inform State agencies of the new procedure that must be communicated … (USERRA), Article 20 of the Retirement and Social Security Law, and sections 242 and 243 of the New York State Military … forward a copy of their discharge papers to: msunit@osc.ny.gov or NYS Retirement System Military Unit 110 State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localCity of Long Beach – Budget Review (B23-7-3)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … or resolve recommendations from our budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Endicott – Budget Review (B4-16-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Lyons Central School District – Payroll 2022M-71
… payroll including affixing the Treasurer’s signature to checks with limited oversight. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71City of Lockport - Budget Review (B1-16-16)
… in 2017. The Common Council will have to adopt a local law to override the tax levy limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… over the Department’s financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt processes and … the former Director was arrested and pleaded guilty in December 2022 to official misconduct. As part of his plea, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12