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Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2025 (2025-M-3)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25m3.pdfOpinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by … how foreign fire insurance tax moneys are to be used for the benefit of the department or company. However, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 96-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 97-8
… CITIES -- Powers and Duties (requirement that claims be certified) CLAIMS -- Certification of (necessity for in city) … State statute to accept only vouchers which have been certified. You ask whether a city is required by State law to accept only vouchers which have been certified by the claimant. There is no State statute …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Opinion 94-20
… PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to … LAW, §§26.10, 29.00: A village may not impose a special assessment to pay the cost of snow removal in excess of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 95-16
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses among school … 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" census refers to last census …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2001-10
… claims) TOWN LAW §118: Vendors are not required to submit certified or verified claims to a town unless so required by … may determine , by resolution, that vouchers shall be certified or verified." (emphasis added). The last quoted … section 118(1) had provided that claims must be "certified to be true and correct in a statement signed by or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… Medicaid enrollment in New York rose by more than 580,000 beneficiaries, or 12.3 percent, reaching 5.3 million, from 2010 through 2013. Total enrollment is expected to exceed 6.4 million by state fiscal year (SFY) … report also found: Services for aged, blind and disabled beneficiaries represent approximately 60 percent of New …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
For most federal programs subject to CMIA interest liabilities will be calculated from the SFS and bank records
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationDays Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees is a crucial part of employer …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Finance Law requires the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements … in the Codification of Governmental Accounting and Financial Reporting Standards (GASB Codification). Specific … GASB issued Statement 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… to tackle our growing infrastructure needs and build for the future. “The state’s economy continues to be in a stronger position, which has fueled revenue growth for the state and put New York on solid financial footing. … in the state’s economic prosperity. “This is a good time for our state to shape our future and agree to a workable …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… history. There is no credible evidence to support the need for these proposals, and if adopted, they would undermine … opposition to shareholder proposals and increase costs for investors. These proposals are contrary to the … to voice my opposition to these actions and my support for greater corporate accountability." …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesState Agencies Bulletin No. 2100
… bulletin is to inform agencies of the content information for the 2022 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2022 are affected. Background According to IRS Publication 15 (Circular E) for 2022, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2100-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 2128
… 8:00 a.m. to 8:00 p.m., Eastern Time for questions and online enrollment. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingCUNY Bulletin No. CU-764
… purpose of this bulletin is to provide agency instructions for processing the June 2023 Uniform Allowance Payment. … Brotherhood of Teamsters, Local 237, provides for a uniform allowance payment to eligible employees. In … Campus Public Safety Sergeant Be in Active pay status for at least 100 working days from 12/01 to 05/31 $780.50 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-764-cuny-june-2023-uniform-allowance-paymentState Agencies Bulletin No. 2207
… to inform agencies of the content information for the 2023 Form 1042-S. Affected Employees: All Nonresident Aliens … Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2198
… inform agencies of the content information for the 2023 Form W-2. Affected Employees: All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2023 are … 15 (Circular E) for 2023, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2308
… to inform agencies of the content information for the 2024 Form W-2. Affected Employees: All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2024 are … 15 (Circular E) for 2024, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024Local Government Ethics
Relates to conflicts of interest of municipal officers and employers codes of ethics and boards of ethics repealer
https://www.osc.ny.gov/legislation/local-government-ethics-0