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Opinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … enforcement purposes subaccount of the general fund of the state where the claiming agent is an agency of the state or the political subdivision or public authority of …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… the Village of Avon entered into a School Resource Officer Contract, in which the Village of Avon agreed to provide an … advantage of his position to serve himself, said New York State Comptroller Thomas P. DiNapoli . "My thanks to U.S. … Special Agent-in-Charge Matthew Miraglia, and the New York State Comptroller’s Office, under the direction of …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsState Agencies Bulletin No. 1764
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC … through October 31, 2019 as income on the employee’s 2019 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … the deadline established below. Agencies must review the form to determine if it is acceptable and in compliance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli Releases April State Cash Report
… State tax collections totaled $7.1 billion in the first month … in personal income tax (PIT) collections, according to the state cash report issued today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and … trusts. The statement eliminates the designation of expendable and nonexpendable trust funds and creates new … units that implement the provisions of the Statement to do so. Therefore, the following changes will be made to the …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsState Agencies Bulletin No. 2159.1
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through October 31, 2023, as income on the employee’s 2023 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … the deadline established below. Agencies must review the form to determine if it is acceptable and in compliance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through October 31, 2023, as income on the employee’s 2023 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … the deadline established below. Agencies must review the form to determine if it is acceptable and in compliance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through October 31, 2022, as income on the employee’s 2022 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … the deadline established below. Agencies must review the form to determine if it is acceptable and in compliance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through October 31, 2024, as income on the employee’s 2024 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … the deadline established below. Agencies must review the form to determine if it is acceptable and in compliance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1424
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC … through October 31, 2015 as income on the employee’s 2015 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … the deadline established below. Agencies must review the form to determine if it is acceptable and in compliance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1424-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1510
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC … through October 31, 2016 as income on the employee’s 2016 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … the deadline established below. Agencies must review the form to determine if it is acceptable and in compliance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1510-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1348
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC … through October 31, 2014 as income on the employee’s 2014 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … the deadline established below. Agencies must review the form to determine if it is acceptable and in compliance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… to the Board for approval prior to the disbursement of funds. Ensure that fund-raising events have detailed records …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardMiddleburgh Central School District - Information Technology (2019M-115)
… manage user accounts and their user permissions. For example, former employees and an unknown person had …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115DiNapoli: Drastic State Revenue Shortfall in April
… According to the monthly cash report released today by State Comptroller Thomas P. DiNapoli, significant revenue … the COVID-19 pandemic and the three month extension of the state income tax filing deadline. All governmental funds … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilState Agencies Bulletin No. 1591
… vehicles and/or chauffeurs Effective Date(s) Immediately Background Personal Use of Employer Provided … are taxable income that must be included in the employee’s taxable gross wages. This income is reportable on the … of commuting to and from an employee’s home and his or her official work station and other trips unrelated to work. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1668
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC … through October 31, 2018 as income on the employee’s 2018 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … the deadline established below. Agencies must review the form to determine if it is acceptable and in compliance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… village, highway – town-wide and highway – outside village funds; the fire district; and the water and lighting … As a result, in 2011 the Clerk had $4,500 of unidentified funds. However, in 2012 the Clerk had to use approximately … needs. Develop a formal plan to use the unexpended surplus funds in a manner that will benefit taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… tax returns for each of these years. Following the discovery by law enforcement in the fall of 2015 of Klein’s …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportEnforcement of Article 19-A of the Vehicle and Traffic Law
… that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces its requirements. … negligence prompted legislation to amend the New York State Vehicle and Traffic Law. Article 19-A: Special … drivers. The Department is responsible for overseeing the State’s Article 19-A Program (Program) and establishing and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-law