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Opinion 93-28
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (CHIPs … repair and improvement of highways may be expended only in accordance with an agreement entered into between the town … and improvements are to be used. Section 284 provides, in part, that: The moneys levied and collected for the repair …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesState Agencies Bulletin No. 932
… requires taxable noncash fringe benefits be included in the employee’s gross wages. IRS Publication 15-B … deemed to be for personal use, and the value is included in the employee’s income. Personal use of a State vehicle … to work. Agency personnel responsible for participating in reporting the information are the Agency Representative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1018
… requires taxable noncash fringe benefits be included in the employee’s gross wages. IRS Publication 15-B … deemed to be for personal use, and the value is included in the employee’s income. Personal use of a State vehicle … to work. Agency personnel responsible for participating in reporting the information are the Agency Representative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1018-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and … are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1098
… Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business … to be for personal use, and the value must be included in the employee’s income. Personal use of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 88-50
… §6-c[2]). A "capital improvement" includes "any physical public betterment or improvement" and related "furnishings, …
https://www.osc.ny.gov/legal-opinions/opinion-88-50SUNY Bulletin No. SU-345
… Salary Calculation. Affected Employees: SUNY employees in salary Grade 980 with a Comp Rate Code of CAL and CYP . Background: In any fiscal year in which February 29 th falls, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to any staff for the 2020-21 … 15, 2020. None of the 12 recommended components of mental health that educators should know were included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… Provide mental health training to all staff and ensure it is completed by September 15, as required. Such training … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newUnified Court System Bulletin No. UCS-45
… Purpose To explain the use of deduction code 380 AFLAC Voluntary Supplemental … Bargaining Unit SY (refer to bulletin UCS-37 ) was the only bargaining unit eligible for this deduction. … May 9, 2001 Agency Actions No agency action is required. The insurance company will submit transactions directly to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtSeneca Falls Central School District – Procurement (2021M-201)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … officials did not always use a competitive process to procure goods and services to achieve the optimal use of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201DiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… New York state paid more than $100 million in duplicate payments to managed care organizations (MCOs) … or incomplete information have caused duplicate Medicaid premium payments for a long time,“ DiNapoli said. “The Department of Health needs to do a better job coordinating with all …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsXI.2.B Contract Numbering – XI. Procurement and Contract Management
… defined certain formatting requirements for New York State Contract Identifiers to ensure that contract information … contract under its respective Business Unit and Department ID. The awarding agency contract and amendments thereto and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… January 2016. The index eliminates or reduces the Fund’s public equity investments in companies with high emissions of … with an annual carbon footprint analysis of the Fund’s public equity portfolio (16 percent lower overall emissions … direct the Securities and Exchange Commission to require public companies to disclose GHG emissions and plans for …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… that would eliminate important deductions for millions of New Yorkers and threaten higher costs for essential public … impact may be on their state and local budgets. Given the rush to judgement, it is hard to conclude that the members of …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… State Comptroller Thomas P. DiNapoli and Acting United States Attorney Antoinette T. Bacon … Acting United States Attorney Antoinette T. Bacon, the FBI and the State Police, she has been held accountable for her … $10,000 more by using the school district’s Amazon account and credit cards to purchase items for her personal use. Hand …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… New York State is subject to specific accounting and … which is presented in Section 4 of this chapter. With few exceptions, the SFS is the primary source of information … respects. Following is a general description for how and why this information is used. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsFare Revenue Considerations for the Metropolitan Transportation Authority
… of its revenue needs should extend further to help the public understand ridership expectations and other sources of … revenue composition over time and against peers for the public, its board and legislators to assist decisionmakers in … the MTA’s services. More than half of City residents used public transit to commute to work in 2019. The New York City …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityDiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, which was 85 percent more than the previous year and more than four … dealt with identity theft last year,” said DiNapoli. “Even when there’s no money stolen, resolving the consequences of …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020