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Opinion 88-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a change in the location of the county seat. You state that the county seat is currently located in an … In our view, Article III, section 17 of the New York State Constitution, which was referred to in your inquiry and …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Selected Aspects of Discretionary Spending
… expenditures. Also, on October 9, 2007, the New York State Attorney General issued Opinion 2007-F4, which …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingManual Reporting – Enhanced Reporting
… you enter data directly into Retirement Online to create a report, which updates each employee’s record for the report period. You can report: Job data for status … This method is useful when you need to submit a small number of transactions, such as correcting previously …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… rarely occur because Business Units should request that vendors invoice for goods or services that have been … invoice to a vendor. Exceptions The Office of the State Comptroller has worked with certain complex vendors, … number that satisfies the processing needs for New York State and the vendor. Business Units should refer to Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsIX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… SFS for federal spending on projects without a Customer Contract/Federal Grant Award attached. Additionally, it is … to a contract and grant record in SFS by the end of the state fiscal year. It is the responsibility of the agency to … Award does not materialize, all charges must be moved to a state funded source, or another federal award if acceptable, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsState Agencies Bulletin No. 1863
… allowed by IRS for PCM is 57.5 cents per mile effective from January 1, 2020 through December 31, 2020 . Current … to report and withhold income and employment taxes from meal allowances for non-overnight travel (day trips). … withhold income and employment taxes if employment away from home at a single location is realistically expected to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsComptroller DiNapoli Releases Special Education Audits
… Manual (2014-S-40) For the three fiscal years ended June 30, 2013, auditors identified $655,055 in reported costs that … Manual (2014-S-63) For the three fiscal years ended June 30, 2013, auditors identified $295,997 in reported costs that … Manual (2015-S-13) For the three fiscal years ended June 30, 2014, auditors identified $417,994 in reported costs that …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsState Agencies Bulletin No. 1960
… and are subject to employment and income taxes. Federal, State, and New York City income tax withholding will be … at [email protected] or by calling (877) 737-4185. … State Agencies Bulletin No 1960 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… refer small businesses to the 15-Day Prompt Payments for Small Businesses section of the Office of the State … ) for more information on interest eligibility requirements, … support such certification through processes identified for the purpose. Any business determined to not meet the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityState Agencies Bulletin No. 1771
… (Form W-2C). However, in most cases, the Federal, State and Local tax withholding balances for 2019 will not be … prior year taxes. OSC will only seek refunds of Federal, State and Local taxes for 2019 AC230s submitted with original … bank or agency check is submitted with the AC230, Federal, State and Local wages, and taxes will not be reduced. Only …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1771-processing-2019-salary-refunds-received-osc-after-december-27-2019-instState Agencies Bulletin No. 1769
… and are subject to employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1769-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2079
… Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments … December 31, 2022 Chapter XIII Section 4.C Travel Mileage Rates . Current maximum Federal per diems for the continental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and has not included the potential financial impact of contract settlements in the proposed budget. The water rent … the level of fund balance to maintain. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Monitoring of Construction Management (Follow-Up)
… Office of General Services (OGS) facilitates the work of State agencies through the provision of architectural, … of its mission is to design and build facilities for State agencies and public authorities. To achieve that … firms for further evaluation and recommends awarding the contract to the highest-ranking firm. Pursuant to Article …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followIX.6.D HHS Payment Management System – IX. Federal Grants
… System (PMS) that provides federal awarding agencies and state grant recipients the tools to manage grant payment … Reserve Bank or the U.S. Treasury for deposit into the State’s bank account, and record the payment transactions and … their Unique Entity Identifier (UEI) number and the State’s Tax Identification Number (TIN) with the System for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemState Agencies Bulletin No. 2283
… Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments … 31, 2024. Chapter XIII Section 4.C Travel Mileage Rates . Current maximum Federal per diems for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsUpdate Your Contact Information
… & Employer Services Registration – Mail Drop 5-6 110 State Street Albany, NY 12244-0001 (Return to Top) …
https://www.osc.ny.gov/retirement/update-your-contact-informationManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… our initial audit report, Management of Indoor Air Quality for Individuals With Asthma (Report 2020-S-59 ). About the … emergency care and hospital admission and is responsible for a high number of missed school and/or workdays. According to the Centers for Disease Control and Prevention (CDC), in 2020, asthma …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… the State as the federal program subject matter expert. New York’s Federal Program Listing for FY 2024 TSA (SFY 2023-24) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that … to an end and uncertainty coming out of Washington on state and local funding cuts, local officials should closely … includes counties, towns, most cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-cities