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Opinion 96-1
… FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack … Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in … If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-96-1State Agencies Bulletin No. 1002
… Purpose To inform agencies of a new Control-D report, NTax722 (Agency W2C Report) . The … & Tax Statement), issued 7/25/08, each month OSC prints a new W2C for all employees who have had a change to wages, … data previously reported. Per Payroll Bulletin 611 (New Prior Year Social Security and Medicare Tax Refund …
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
… the Form 1042-S is being issued under. CUNY 13-3893536 NYS 14-60132000 Box 12a WITHHOLDING AGENT’S name This box is … City University of New York (CUNY) State of New York (NYS) Box 12b -12d WITHHOLDING AGENT’S Address This box is …
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
… To inform agencies of the content information for the 2010 Form 1042-S. Background According to the IRS Instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1058-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 88-12
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … based on the provisions of General Municipal Law, §119-o, it is our opinion that, since villages are authorized to … the lowest responsible bidder after public advertisement. It is our opinion that the authorization in section 119-o for …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Housing for Seniors
… HDC work together to administer various programs to assist in the development and rehabilitation of housing for senior … the SARA Program – HANAC Corona Senior Residence (HANAC) in Queens, Serviam Heights LLC (Serviam) in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… and cases with the highest probability of collection to in-house staff. DOF’s Collection Division is responsible for collecting all amounts due from summonses that are in judgment (i.e., a vehicle owner has failed to pay the … Environmental Control Board Compliance Unit, which has an In-House Collections Unit responsible for collecting fines …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsOversight of Chemical Dependence Residential Services
… whether several key policies, procedures, and methods are up to date, fully implemented, and being adhered to. Key … OASAS is not always conducting appropriate follow-up of Programs to verify that all deficiencies have been … or taken to achieve compliance, nor did OASAS follow up with the Programs to obtain documentation or verify that …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesComptroller DiNapoli Releases School District Audits
… Central School District – Fund Balance (Otsego County and Madison County) The board appropriated approximately … balances of $381,484 and $563,862, respectively, were excessive. Also, the district’s reported fund balances … back unused appropriated fund balances each year and the excessive tax certiorari reserve balance as of June 30, 2019, …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… people with disabilities should be able to participate in the same day-to-day activities as everyone else, but the … with disabilities the right to access and participate in the same day-to-day activities as everyone else. The … Act of 1973 prohibits discrimination based on disability in federally assisted programs. According to the ADA, PANYNJ …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actApplication Review and Site Permitting for Major Renewable Energy Projects
… was designed to put the State on a path to zero emissions in all economic sectors, enact standards among the most aggressive in the United States, and require 100% carbon-free … that secure energy to serve the end-use customers in the State) to meet their customers’ demand must be …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsAddiction Support Services During Emergencies
… the Program OASAS’ mission is to improve the lives of New Yorkers by leading a comprehensive system of addiction … treatment and prevention programs (Programs) across the State. These Programs serve an average of 100,000 individuals … Providers are also required to be set up to use the New York State Evacuation of Facilities in Disasters System …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesDiNapoli Issues Report on Transparency of Village Fiscal Activities
… records. One village did not record $2.2 million in payroll expenditures in its accounting records along with $2 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDivision of Housing and Community Renewal Bulletin No. DH-139
… Renewal of OSC’s automatic processing of the April 2025 increases to Location Pay and to provide instructions for payments not … implemented the 2023-2026 Agreement between the State of New York and DC37, provides for increases to Location Pay for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesUnified Court System Bulletin No. UCS-180
… increase for Judges and Justices may be directed to the Payroll Earnings mailbox. … To inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-180-april-2012-salary-increase-judges-and-justices-unified-courtState Agencies Bulletin No. 1517
… Purpose To provide agency instructions for processing the 2016 CSEA DMNA Uniform Maintenance … Relations (GOER) memorandum dated 10/4/16 provide for a Uniform Maintenance Allowance. Effective Date(s) The 2016 … of eligible titles) and is required to wear a uniform; and Does not receive a regular uniform service; and Is employed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1517-2016-uniform-maintenance-allowance-employees-division-military-andCUNY Bulletin No. CU-607
… 19, 2017. Affected Employees CUNY employees enrolled in the CUNY Transit and Parking Benefit Transportation … fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass is … necessary, agencies must update the General Deduction page in accordance with the instructions below. Entering changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesState Agencies Bulletin No. 1431
… taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1431-2015-uniform-maintenance-allowance-employees-division-military-andOpinion 96-10
… unexpended balance of a capital reserve fund established for the acquisition of new equipment into the general fund. … or specific item or items, of equipment. A resolution for the establishment of a capital reserve fund to finance … use of the unexpended balance of a capital reserve fund for the acquisition of equipment, subdivision 8 of section …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Controls Over Unclaimed Bottle Deposits
… initiators, and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit … registered with the Department to remit 80 percent of any unclaimed bottle deposits on a quarterly basis. Along with … or fail to file quarterly reports. The Act requires all unclaimed deposits collected by the Department to be …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-deposits