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DiNapoli Releases Municipal Audits
… audits of Allegany County , City of Batavia , Caton No. 1 Fire District , Town of Henrietta , Village of … vendors totaled $260,987 during the audit period. Caton No. 1 Fire District – Financial Oversight (Steuben County) …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… directors standing for re-election at companies that have no women on their boards. In situations where a company has … re-election. DiNapoli also announced agreements with four Fortune 500 companies to formally include gender and racial … that hundreds of publicly-held U.S. companies have no women directors," DiNapoli said. "We're putting all-male …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsMedicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… referring, or attending (OPRA) providers who were no longer participating in the Medicaid program. The audit … services. Additionally, the Department must verify that no providers are prohibited from participating in a Medicaid … that reported a provider in a required OPRA field who was no longer actively enrolled in the Medicaid program at the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orComptroller DiNapoli Releases Municipal Audits
… , Town of Fishkill , Hamburg Industrial Development Agency , Town of Hebron , Pultneyville Fire District and the … No. 1 – Length of Service Awards Program (Saratoga County) The district’s Length of Service Awards Program …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Sales Tax Vendor Registration Practices
… to August 5, 2020, as well as applications for sales tax registration received by the Department from June 1, 2018 to … a sales tax has not been paid. Under the Law, the term vendor encompasses anyone, including out-of-state sellers, … may deny a COA in some circumstances, such as when a vendor submits an incomplete application or has unpaid tax …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesOpinion 97-18
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … property acquired for a county sewer district, that is no longer needed for public use, may be sold, upon a … Sawyer Motor Inns, Inc. v Chemung County Sewer District No.1 , 33 AD2d 720, 305 NYS2d 408). Once a county district …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 96 - 11
… terms in the public interest (see, e.g., Matter of New City v Flagg , 111 AD2d 814, 490 NYS2d 560 affd 66 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 2000-19
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … prescribed by the special act (see 1999 Opns St Comp No. 99-3, p 5; 1997 Opns St Comp No. 97-4, p 8; 1995 Opns St Comp No. 95-26, p 53; 1992 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19State Agencies Bulletin No. 1532
… and received by February 17, 2017. OSC Actions OSC is required to issue a “corrected” Form W-2 (Form W-2c) for 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Agencies Bulletin No. 1439
… However, in most cases, the Federal, State and Local tax withholding balances for 2015 will not be reduced. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016State Agencies Bulletin No. 1365
… or subject to taxation. Impact on Recovery of Taxes OSC has a limited ability to recover taxes for salary refunds … standard when requesting refunds for prior year taxes.OSC will only seek refunds of Federal, State and Local taxes … with original checks and received by February 27, 2015. OSC Actions OSC is required to issue a “corrected” Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015Opinion 2001-5
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … in connection with other matters. 1982 Opns St Comp No. 82-242, p 302 is superseded to the extent inconsistent. … Firefighters' Benefit Law §5[1]; 2000 Opns St Comp No. 2000-20, p 53; 1992 Opns St Comp No. 92-41, p 105; 1986 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 96-18
… discussed in the opinion. VILLAGES -- Powers and Duties (advisory referendum on becoming a city) REFERENDUM -- Advisory (village becoming a city) VILLAGE LAW, §§1-102, … act of the State Legislature, a village may not conduct an advisory referendum on the question of whether the village …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Opinion 92-44
Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the police department must receive the same increases in the level of fringe benefits received by the highest ranking subordinate in a negotiating unit
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 91-57
… 7, 1992 Gerard Fishberg, Esq., Village Attorney Village of Garden City … Whether library fund moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 94-17
… waste services fees with) GENERAL MUNICIPAL LAW, §§120-w, 120-cc; MUNICIPAL HOME RULE LAW, §10(1)(ii)(9-a): A city, … by local law, may provide that unpaid user fees imposed to finance the cost of recycling services, including any … a refuse hauler. It is clear that cities are authorized to enter into contracts to provide for a system of collection …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 90-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 2000-20
… You ask whether a fire district may expend monies to pay membership dues in a volunteer firefighters museum. … opinion that local governments have implied authority to pay membership dues in certain associations if the governing … District … Whether a fire district may expend monies to pay membership dues in a volunteer firefighters museum …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Agencies Bulletin No. 1692
… of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the employee’s 2018 Form W-2 … 2018 Pay Check OSC Receipt 12/28/18 - 2/15/19 YES YES YES YES YES NO OSC Receipt On/After 2/16/19 YES NO* NO* …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instState Agencies Bulletin No. 1617
… of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the employee’s 2017 Form W-2 … 2017 Pay Check OSC Receipt 12/29/17 - 2/18/18 YES YES YES YES YES NO OSC Receipt On/After 2/19/18 YES NO* NO* …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-inst