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Taxable Travel
… for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these are … for the cost of any charges incurred when using a rental vehicle for personal use. In instances where employees fail …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and Village residents and businesses and also to nine other municipal users. The plant is governed by a Joint Sewage Board comprising six …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Board of Cooperative Educational Services is a public organization created to provide shared … and services to 27 components school districts. BOCES is governed by a 13-member Board of Education elected by the … had a fund balance of more than $2.7 million, which is most likely attributable to activity in prior fiscal …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Whitney Point Central School District – Information Technology (2023M-179)
… which are network user accounts not specifically assigned to a student (e.g., authorized staff, third-party vendors and … and were unaware of all the network users that had access to the District’s network. When nonstudent network user … increased risk that it could suffer a serious interruption to operations due to the risk to the network and potential …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Accounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts … Updated Guidance for Paying Sales Tax and Freight Amounts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsOpinion 2001-9
… This opinion represents the views of the Office of the State … both not-for-profit, the county board member, pursuant to this exception, would not have a prohibited interest in … 7 [§700 et seq .], esp. §715) is beyond the scope of this opinion. 2 We note that depending on the facts and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2000-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in special … families, and uses such monies to purchase a group life insurance policy for the members of the association, the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… Preparation: Tax revenues are classified as a derived tax revenue transaction. Derived tax revenues result from the … taxes and certain consumption and use taxes and fees, business taxes, and other taxes. The following points … simply represent unpaid refund claims at March 31. BUSINESS TAXES Generally, the State earns business tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1933
… on the October LLS payment cycle at the time of appointment to a lower graded position. Refer to OSC Actions … Did not receive an “Unsatisfactory” evaluation on their last rating date. Employees who were not rated or not … ineligible due to an “Unsatisfactory” evaluation on their last rating date. The ‘LAST LLS Date’ and ‘PMT AMT’ fields, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1926
… Purpose The purpose of this bulletin is to inform agencies of the automatic … Due to the issues surrounding COVID-19, OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in a separate paycheck. Note: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears 674 SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsDivision of Housing and Community Renewal Bulletin No. DH-118
… implemented the 2016-2021 Agreement between the State of New York and DC 37, provides for payment of the 2022-2023 … code must be evaluated and if an update is required, the new increment code must continue to reflect payment … employee’s increment code is multiplied by the employee’s Empl Work Percent on the Job Data/Job Information page prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationCalculating Days Worked – Legacy Reporting
… report period. The total number of hours worked for the month is: (22 days) × (4 hours per day) = 88 hours worked The … . Employees cannot work additional regular hours in a pay period to make up unpaid leave in another. Employees of … who may work 12 months or ten months a year. Full-time, 12-month employees should be reported in the same manner as …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedOpinion 92-20
… the town" (Town Law, §136[3]; see also Municipal Home Rule Law, §10[1][ii][a][12], relative to a local government's … without regard to ownership of the grounds. As a general rule, the heading of a statute or a subdivision thereof is …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… 8, 1994 James L. Breen, Esq., Village Attorney Village of Farmingdale …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… for surveillance system modernization and implementation services. $3.2 million with National Industries for the Blind for call center services. $1.2 million with Insight Public Sector Inc. for … Over the Hudson in Dutchess County. $2.3 million with ADP Group Inc. for construction of a restroom at the Rockland …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved … $44.9 million with Patroon Creek 500 LLC for lease space in Albany County. $1.1 million with New York State Industries … Saint Joseph for the purchase of a conservation easement in Suffolk County. $1.8 million with Friendly Ford Inc. for …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Caroga , Town of German Flatts , Town of Jasper , Town of … P DiNapoli today announced his office completed audits of the Town of Caroga Town of German Flatts Town of Jasper Town of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2