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State Agencies Bulletin No. 1133
… Purpose To inform agencies of the content information for the 2011 Form 1042-S. 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 2011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli Issues Report on Transparency of Village Fiscal Activities
… State Comptroller Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by … officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 … not file their AFR for fiscal year 2023, four filed their report significantly late (an average of 331 days), and only …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesVillage of Owego – Records and Reports (2025M-137)
Did Village of Owego Village officials maintain complete accurate and timely accounting records and reports
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Opinion 96-10
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve fund into general fund prohibited) GENERAL MUNICIPAL … district may transfer the unexpended balance of a capital reserve fund established for the acquisition of new equipment …
https://www.osc.ny.gov/legal-opinions/opinion-96-10DiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New … in any form, and we thank the Comptroller’s Office and the Columbia County District Attorney’s Office for their … State Comptroller Thomas P DiNapoli Columbia County District Attorney Paul Czajka and the New …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageState Agencies Bulletin No. 2205
… date. Payroll corrections are intended to provide a means for the agency to pay an employee for time worked, when any part of the employee’s pay will be … the employee. Effective Dates: This bulletin is effective for payroll corrections issued on or after January 1, 2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsCompliance With Payment Card Industry Standards
… – that is, the people, processes, and technologies that store, process, or transmit cardholder data or sensitive … data, nor accounted for all of its systems that process or store credit card information. In addition, it had not …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsCompliance With Outcome Reporting Requirements
… (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, and whether the resulting reports … the period totaling over $500 million were not reported on at all. ESD had annual reports for only 15 of 173 … ESD meets legal and regulatory requirements to report on the outcomes of its programs and initiatives and wheth …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Agencies Bulletin No. 2025
… agencies instructions for processing the retroactive Special Assignment to Duty Pay (SAD) payments for 2020 and 2021 for PEF employees, for … the expiration of the previous contract, the 2020 and 2021 Special Assignment to Duty Pay payments, for calendar years …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsState Agencies Bulletin No. 2040
… Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of … of Absence/MLS); and Worked full-time in a Fire Protection Specialist title and was required to wear a uniform; and Does …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Butternuts – Disbursements (Otsego County) The board did not provide adequate oversight of the … of Montgomery – Board Oversight of the Treasurer’s Office (Orange County) The board did not provide adequate oversight … search millions of state and local government financial records, track state contracts, and find commonly requested …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 409
… highlight the changes resulting from the Payroll System upgrade. Affected Employees Teachers in Pay Basis Code 21P … Pay processing resulting from the Payroll System (PayServ) upgrade may be directed to the Payroll Audit mailbox. Prior … highlight the changes resulting from the Payroll System upgrade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersCity of Buffalo – Budget Review (B26-1-5)
… [read complete report – pdf] Purpose of Budget Review Our Office completed a limited-scope review of the City’s budget. The purpose of our review was to determine … Our Office completed a limitedscope review of the Citys budget The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5DiNapoli Releases November State Cash Report
… with revised projections,” DiNapoli said. “In the coming weeks we will watch closely to see the impact the holiday …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… Thomas P. DiNapoli is urging New Yorkers to keep track of gift cards received during the holidays. When gift cards aren’t used for five years, their balances may be … (OUF). In 2024, the office recovered over $21 million from gift cards, more than three times the amount received in 2014 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOpinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Service Credit – Divorce and Your Benefits
… for military service. For most members, the total amount of service credit at retirement will directly affect the … retirement incentive, may also affect the ex-spouse’s share, depending on when it was earned. The most commonly … pension was established by the State Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both …
https://www.osc.ny.gov/retirement/members/divorce/service-creditV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… entity has been created by statute, then it may be a candidate for a GL BU. Appropriation recipient – If an … entity receives its own appropriation, then it may be a candidate for a GL BU. Fiscal year – If an entity has a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… swindling $127,723.84 from the South Warren Snowmobile Club (SWSC). McLain was charged with Grand Larceny in the … served as the SWSC Treasurer from 1999 to early 2020. The club receives funding from various public sources: Warren … himself and to cash. He used SWSC money to pay for Lions Club expenses, paid his personal credit card balances in-full …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-club