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Opinion 2003-5
… FIREFIGHTERS -- Death Benefits (line-of-duty presumption) PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (line-of-duty …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… of quality prevention, health care, and support services for those impacted by HIV/AIDS, sexually transmitted … diseases, viral hepatitis, and related health concerns. In addition, the Institute promotes the health of LGBT … has developed guidelines, materials, and strategies for not-for-profit agencies to strengthen financial …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsWage Theft Investigations
… is efficiently utilizing its resources to undertake and complete wage theft investigations timely and whether these efforts are successful in recovering funds … mission is to protect workers, assist the unemployed and connect job seekers to jobs. Its Division of Labor …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsOpinion 2004-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a county nutrition program …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… telephone numbers to disseminate information and allow the public to contact them at no cost. The Office of General Services (OGS) negotiated statewide Comprehensive … method used, it is important for agencies to be diligent in ensuring charges from toll-free vendors do not contain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesRefunding Local Debt
… for Local Governments Seeking the Comptroller's Approval of Certain Matters Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and 90.10(g) of the Local Finance Law, advance refunding bonds (with …
https://www.osc.ny.gov/debt/refunding-local-debtTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… 31, 2015. Background The Town of Guilderland is located in Albany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … organization which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls … Secretary-Treasurer’s financial records, bank statements, and canceled checks two or three times throughout the year … accounting records for each reserve fund as required. From January 1, 2010, to August 31, 2012, the Board financed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… of our audit was to examine the former Clerk’s records and financial practices for the period January 1, 2012 … 31, 2013 that was not deposited into a Town bank account and could not be accounted for. The former Clerk did not properly record all cash receipts and did not deposit all moneys received intact and in a …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159State Agencies Bulletin No. 1659
… or reimbursed through the Statewide Financial System (SFS) in 2018 Background Under the previous tax law, qualified … a result, the cost of moving expenses must now be included in the employee federal taxable gross and applicable taxes … to be used for taxing moving expenses paid or reimbursed by New York State through SFS. OSC will insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018Abandoned Property
… – To include unclaimed virtual currency within the scope of property covered under the abandoned property law, shorten … dormancy period for wages, and authorize the promulgation of regulations recognizing electronic communication as … … To include unclaimed virtual currency within the scope of property covered under the abandoned property law shorten …
https://www.osc.ny.gov/legislation/abandoned-propertyWyandanch Union Free School District - Budget Review (B19-7-1)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 and 2018-19 budgets, and the proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Town of Salem – Financial Management (2015M-295)
… June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately … consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to … appropriating fund balance to finance annual operations in excess of what is available. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295State Agencies Bulletin No. 1614
… of the income code field on the Federal Tax Data page in PayServ for Non Resident Aliens (NRAs) Affected Employees Non-Resident Aliens (NRAs) working in the U.S who have income subject to withholding Background Non-Resident Aliens (NRA) working in the U.S are taxed based on tax treaties and types of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payservCUNY Bulletin No. CU-777
… Purpose: The purpose of this bulletin is to provide the City University of New York instructions for … of the City University of New York who are eligible to participate in the Health Benefits Buy-Out Waiver Program … Agency Actions: A listing of employees who elect to participate in the Health Benefits Buy-Out Waiver Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-777-city-university-new-york-cuny-health-benefits-buy-outCity of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6CUNY Bulletin No. CU-763
… Purpose : The purpose of this bulletin is to provide the City University of New York instructions for … of the City University of New York who are eligible to participate in the Health Benefits Buy-Out Waiver Program … Agency Actions : A listing of employees who elect to participate in the Health Benefits Buy-Out Waiver Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-763-city-university-new-york-cuny-health-benefits-buy-outProtection of Child Performers
… of Labor (Department) is charged with protecting workers in New York State. Part 186 of the New York Codes, Rules and … that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the Estates, Powers … 15 percent of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performers