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Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Opinion 95-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 96-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 91-4
… part, as follows: The board of trustees of a village ... all of the territory of which is embraced within the …
https://www.osc.ny.gov/legal-opinions/opinion-91-4MTA-NYC Transit Medical Assessment Centers
… Purpose To determine whether the MTA-NYC Transit Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical manner. The audit covered the period June … Formally review the varying depot policies pertaining to time and attendance related to employees’ MAC visits. As …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersOpinion 89-54
… added] It is clear, from the above-quoted provision, that, with the exception of capital reserve funds established on …
https://www.osc.ny.gov/legal-opinions/opinion-89-54The Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Impaired Brain Injured Children, Inc. were valid and consistent with contract terms and were properly allocated among the various programs funded by New York City, New York State, and other sources. The audit primarily addressed the three …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedOpinion 88-35
… services); (combination of purchase of commodity and professional services) -- Sole Source (acquisition of … serves the public interest and is available from only one source. Prior opinions superseded to the extent … the competitive bidding requirements of section 103. The two common law exceptions which may pertain to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Employer's Guide
… … The Employers Guide is a resource for the benefit and payroll staff of NYSLRSs participating employers to help them …
https://www.osc.ny.gov/retirement/employers/employers-guideOpinion 2000-12
… who are town officials and, even if the code of ethics does not require abstention, the affected board members … of which is not prohibited by law"). Although article 18 does not require a board member to abstain from voting on … we believe that, even if a town's code of ethics does not require abstention, the affected board members …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 2007-5
… of law governing the establishment of reserve funds by municipalities and the use of the moneys therein. General … which a period of probable usefulness has been provided by law (General Municipal Law § 6‑c [1] [c]; see Local … expenditures to be financed with obligations issued by counties that operated under an alternative or optional …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 90-13
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal sewer project connected … request and expense of a village, to install sewer pipe for a village sewer project in conjunction with a DOT road … of transportation. Subdivision 27 further requires an accounting of the actual disbursements made and authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Local Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller in January 2022, Locally Owned …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateTown of Lewis – Highway Purchases (2014M-103)
… November 30, 2013. Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It … a claim for prepayment of materials to be received in the following year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the Town’s procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Bid Request 25P-02BR – Box.com Enterprise Plus Licenses
… Bid Request Issued by the Office of the State Comptroller Issued 05/08/2025 The Office of the State Comptroller (“OSC”) is seeking Bids for the purchase of Box.com Enterprise Plus Licenses as detailed in the …
https://www.osc.ny.gov/procurement/bid-request-25p-02brRetiree Annual Statement
… (Online Availability): We make Statements available in Retirement Online sooner than printed copies are mailed—we … Statement To view, save or print your Statement: Sign in to Retirement Online . Look under My Account Summary . … button. If Retirement System is blank, click Look Up icon and select ERS or PFRS from dialog box. Click Look Up …
https://www.osc.ny.gov/retirement/retirees/retiree-annual-statementNew York City Agency Services Monitoring Tool
… workers and prospective visitors. In New York City, the demand for services is especially high, being the most … in the DMMR and MMR provide valuable transparency on demand for public services and the City’s operational … performance indicators by providing context into public demand for non-emergency services. Although MMR data does …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolState Agencies Bulletin No. 1031
… and Employee Payments Taxable Under the IRS One-Year Rule. Excess PCM and Per Diem Amounts: IRS rules relating to … W-2 reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the applicable Federal … XI, Section 8 . CAS/PayServ Processing Taxable travel reimbursement data is transferred from the Central Accounting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 1093
… early 2012, PayServ will initiate Social Security/Medicare tax deficiency deductions that apply to the 12/10/11 through … 2011 Social Security amount will have only a Medicare tax deficiency deducted from a 2012 paycheck. To avoid … and subsequent deductions for Social Security and Medicare tax deficiencies in 2012, agencies should work with their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursements