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State Comptroller DiNapoli Releases Municipal & School Audits
… were not independently reviewed for accuracy. As a result, officials and customers have no assurance that water … fund balance policy limit by more than $725,000. As a result, it is difficult for the board to assess alternative … were supported and for appropriate purposes. As a result, district officials made overpayments, unsupported …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-431
… status: For all rate increases, request a Pay Change with the Action/Reason code of PAY/CRT (Pay Rate … Retired or Deceased will be automatically cancelled by OSC with the exception of the following: Code Narrative 406 … eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-431-retroactive-rate-increases-and-lump-sum-payment-supervisorOpinion 98-2
… 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-98-2State Comptroller DiNapoli Releases Municipal Audits
… purposes and presented and approved by the board before payment. Village of Walton – Bio-Digester Capital Plan …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2006-3
… cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 88-54
… The town board may, however, initiate proceedings for such an extension prior to the effective date of the … December 31, and, if so, what time table must be followed for the extension of the consolidated district. As noted in … special districts only becomes effective after the period for filing a petition requesting a referendum has expired or, …
https://www.osc.ny.gov/legal-opinions/opinion-88-54CUNY Bulletin No. CU-759
… be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-759-cuny-retroactive-salary-rate-increases-steamfitter-andState Police Bulletin No. SP-246
… Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil … criteria but are on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-246-2024-expertise-pay-eligible-employees-state-police-investigators-unitState Agencies Bulletin No. 1968
… There are two ways to enroll in the 2022 SEFA Campaign: Online Enrollment can be utilized for employees wishing to … donate to any FCC code. Employees are encouraged to pledge online by visiting www.sefanys.org . Online enrollment must be completed by December 20, 2021 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term … who become unemployed through no fault of their own. The New York State Department of Labor (DOL) determines who … unemployment insurance, DOL will determine whether or not the employee is eligible for benefits. If they are, DOL will …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsComptroller DiNapoli Releases Municipal Audits
… the district routinely overspent its budget for the three-year period from 2011 through 2013. In addition, the board … because the manager did not use historical trends or prior year amounts when producing budgets. During this same time, …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1577
… eligibility dates: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil … or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code of Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1577-2014-2015-2015-2016-and-2016-2017-uniform-maintenance-allowanceOpinion 93-7
… services of a firm to serve legal process is not exempt from competitive bidding requirements as a professional … to serve legal process on behalf of the county is exempt from the competitive bidding requirements of General … County , 34 AD2d 289, 310 NYS2d 953; see also 1988 Opns St Comp, No. 88-35, p 65). The courts have also noted that …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 93-15
… received or disbursed any moneys in the previous fiscal year "shall account with the town board for such moneys and … within 60 days after the close of the library's fiscal year (General Municipal Law, §30[5]). In addition, the …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 96-1
… district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … State Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller … §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a …
https://www.osc.ny.gov/legal-opinions/opinion-96-1State Agencies Bulletin No. 1002
… letter (AC3206), stating that they will not file a claim with the IRS for a refund of these taxes. Per Payroll … for the W2-C printing schedule. Employees will be listed with the agency where they are currently active or where they … the employee will be listed on the report of the agency with the lowest record number. Each NTax722 Agency W2C Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1002-new-agency-control-d-report-form-w2-c-corrected-wage-and-tax-statementState Agencies Bulletin No. 1133
… are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or … New York are Exemption Code 04 (Exempt under tax treaty) and 00 (Not Applicable). Box 7 Federal tax withheld This box … identifying number, if any Populating this box is optional and the information is not maintained in PayServ. Box 16 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1058
… are subject to withholding, even if no amount is deducted and withheld from the payment because of a treaty or code … New York are Exemption Code 04 (Exempt under tax treaty) and 00 (Not Applicable). Box 7 Federal tax withheld This box … identifying number, if any Populating this box is optional and the information is not maintained in PayServ. Box 16 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1058-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 88-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … of a joint service. A "joint service" is defined to mean the joint provision of any municipal facility, service, … services (Village Law, §4-412; General Municipal Law, §120-w; 1979 Opns St Comp No. 79-307, p 52; 1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Housing for Seniors
… Objective To determine whether the New York City Department of Housing … preservation and development agency. Its mission is to promote the quality and affordability of the city’s …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniors