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Opinion 92-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships … GENERAL MUNICIPAL LAW, §§800[2],[3], 801, 803: A clerk in a town highway superintendent's office, whose duties … equipment to the clerk's spouse. You ask whether a clerk in the highway superintendent's office would have a conflict …
https://www.osc.ny.gov/legal-opinions/opinion-92-6State Agencies Bulletin No. 1668
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … fringe benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedAccounts Receivable Collection and Reporting
… the Authority’s efforts aim to reduce greenhouse gas emissions, accelerate economic growth, and reduce customer energy bills. Governed by a 13-member Board, the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingeBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… they have withdrawn the shareholder proposal they filed at eBay Inc. after the company agreed to revise its Governance Guidelines … members. When DiNapoli and Trillium filed their proposal, eBay had just one woman on its board, lagged its peers when … they have withdrawn the shareholder proposal they filed at eBay Inc after the company agreed to revise its Governance …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersReport on the Private Sales of Bonds: August 13, 2010 through June 30, 2011
Report on the Private Sales of Bonds: August 13, 2010 through June 30, 2011
https://www.osc.ny.gov/files/local-government/publications/pdf/privatesalesbonds.pdfAn Economic Snapshot of Staten Island - September 2018
Employment grew by 13 percent since 2012, reaching a record of 97,000 jobs in 2017.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2019.pdfState Agencies Bulletin No. 1545
… with one or more uncashed payroll checks originally issued in calendar year 2015 Background Abandoned Property Law §102 … to perform certain payee notification requirements: In accordance with Abandoned Property Law §1422, an initial … issued for all uncashed payroll checks originally issued in 2015 and that the funds will be sent to the NYS Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1545-escheatment-2015-uncashed-payroll-checksSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … We examined a total of $1.7 million in travel expenses for 10 University at Albany employees. Of the 10 employees, … in the area of fuel costs. Key Findings Expenses for nine of the 10 University employees selected for review …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… in April totaled just over $10.9 billion, a $7.2 billion, or 39.9%, decrease from last April, and $4.4 billion lower … for SFY 2023-24 are projected to be almost $9.2 billion, or 3.9%, lower than SFY 2022-23. These declines include a forecasted reduction in tax receipts of $3.5 billion, or 3.2%. This follows a decrease in tax revenues of 7.8% in …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetState Comptroller DiNapoli Releases Municipal & School Audits
… ensure that costs were kept within the authorized budget. In addition, budget modifications totaling $3.2 million were not recorded in the accounting records. Town of White Creek – … or ensure the required annual update documents were filed in a timely manner. Auditors reviewed 199 disbursements …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… process for overseeing project activities that included daily onsite inspections documenting the following: daily onsite personnel; leak testing results for treatment …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Morley Fire Company Treasurer Pleads Guilty to Stealing Over $16,000
… by enriching herself,” DiNapoli said. “Combatting fraud and protecting taxpayer money is a priority of mine, … with my office to bring her to justice.” Perkins, who worked for the fire company from 2016 to 2019, made … cash amounts were paid to the Morley Volunteer Fire Co. Bank records also showed ATM withdrawals made from the Morley …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-former-morley-fire-company-treasurer-pleads-guilty-stealing-over-160002013 Year End Report
… Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … whether processed by the Board or SFCC, are entered in the Board’s automated payment system, where they are … they: (i) were not properly supported, (ii) were not in compliance with mandated fee schedules, (iii) contained …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… January to September 2025 include: Each of the 10 regions in the state, including New York City, had a year-over-year increase in collections. New York City’s sales tax collections totaled … while aggregate collections for the counties and cities in the rest of the state grew by 3% ($258 million). Outside …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearOpinion 90-56
… granted paid leaves pursuant to that section (see 24 Opns St Comp, 1968, p 816). Accordingly, it is our opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-56State Agencies Bulletin No. 516
… Purpose To explain the procedures for processing the Work Related Clothing Allowance and the … Office of Employee Relations has approved funding for the payment of Work Related Clothing Allowances for Bargaining Units 03 and 04 and Uniform Maintenance … To explain the procedures for processing the Work Related Clothing Allowance and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… 29% of VFO’s non-revenue vehicles were leased. VFO did not do a complete analysis of the cost to lease or purchase the … 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followUnified Court System Bulletin No. UCS-352
… ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Background Ganrormic, a for-profit organization located in Orchard Park, New York, is an SED-approved provider of … with disabilities from 13 different school districts in two counties in western New York. For the fiscal year ended June 30, 2014, …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1729
… Purpose To inform agencies of the content information for the 2018 … the U.S. with wages in tax year 2018 Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to … To inform agencies of the content information for the 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholding