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State Agencies Bulletin No. 2307
… agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2024 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackRoosevelt Fire District – Length of Service Award Program (2025M-40)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in accordance with its by-laws, which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOpinion 90-54
… SOCIAL SECURITY LAW, §§110, 410: Certain pension benefits payable by the State and Local Retirement Systems constitute … for the equitable distribution of retirement benefits payable from the New York State and Local Retirement Systems … 474 NYS2d 699, determined that certain retirement benefits payable from the Retirement System constitute marital …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… salary decrease for elected town officers) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (mid-term decrease for elected town officers) TOWN BOARD -- Powers and Duties (mid-term salary decrease for elected officers by … when a local law is adopted. Nonetheless, the clear import of the court’s conclusion is that a resolution is …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… -- Investments (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private … source moneys to reduce) EDUCATION LAW, §259(1); GENERAL MUNICIPAL LAW, §11: Interest earned on the investment of … general fund. EDUCATION LAW, §§226(6), 255(1); GENERAL MUNICIPAL LAW, §11: Moneys donated by private persons to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 2002-17
… the opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by … separate specifications be prepared for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and … manager constitute a professional service exempt from competitive bidding requirements of General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17XVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section C20 – Cash Deposits with … – Investments ) most recently updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n GASB …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsLead Service Line Replacement Program and Lead Service Line Inventory
… Program to ensure funds are allocated properly and being used by municipalities effectively and only for allowed … While most of the $23 million spent by municipalities was used for costs directly related to replacing lead service lines, some municipalities used a significant portion of their award on investigative …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryState Agencies Bulletin No. 2388
… is to provide agency instructions for processing the 2025 CSEA ISU Uniform Maintenance Allowance and 2025 CSEA ISU Work-Related Clothing Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provide for a Uniform Maintenance Allowance and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2388-2025-csea-work-related-clothing-allowance-and-2025-uniform-maintenanceState Agencies Bulletin No. 2290
… Absence/MLS); and Works in a food service or direct care title (see GOER memorandum for a list of eligible titles) and … Has completed six (6) months of service in the eligible title during fiscal year 2024-2025. Works in an eligible title as listed in the OER memorandum dated 10/11/2024. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceState Agencies Bulletin No. 1348
… personal usage. These charges may include tolls paid with EZ Pass accounts or other credit cards issued by the State. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportUnified Court System Bulletin No. UCS-319.1
… OSC’s automatic processing of the April 2022 Unified Court System (UCS) Retroactive Security and Law Enforcement … the 2021-2026 agreements between the Unified Court System of the State of New York (UCS) and Bargaining Units … on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseComptroller DiNapoli Releases School Audits
… being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 billion … fund balance for the district has consistently exceeded Real Property Tax Law limits. The district’s unrestricted …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Opinion 92-41
… a municipality, the power should be denied" ( In re Piers Old Nos. 8, 9, 10 and 11, North River, in City of New York , … maintain highways and sidewalks in a fire district (see Highway Law, §§102[1],[15], 117, 118, 129; 140[1],[2],[18], … than the width of highways required by statute (see Highway Law, §§140[2], 284). This broad comprehensive …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Selected Aspects of Toll Collections
… revenues, including tolls for use of the Thruway and fees charged to customers who do not settle their accounts … for collecting outstanding tolls and fees or suspending vehicle registrations. The Authority advised us that there is … were 257,917 past-due accounts that met the criteria for registration suspension; 49,740 of these customers are …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… The Metropolitan Transportation Authority (MTA) continues to make progress on bringing back riders, but ridership … reliability and frequency — where the MTA can take steps to improve riders’ experience and encourage their return, to effectively fulfil its mission and stabilize its fiscal …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backState Agencies Bulletin No. 1194
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an … please refer to the IRS Publications listed below: IRS Publication 15 (Circular E, Employer’s Tax Guide) IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 91-8
… agent" and perform functions pertaining to the payment, registration, conversion and reconversion of bonds issued by … to execute a properly authorized contract, or to issue a check to pay a properly audited and lawful claim, does not … of the bond (see Finigan v Zuber , 156 Misc 2d 479, 281 NYS 930; see also 15 McQuillin, Municipal Corporations [3rd …
https://www.osc.ny.gov/legal-opinions/opinion-91-8