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Opinion 89-21
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting … center line of which forms the boundary between two towns in different counties, must be borne equally by the affected … town may maintain and repair a portion of the road located in the other town pursuant to an agreement with the highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-21City of Troy – Budget Review (B5-15-22)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Comptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… hesitate to hold fraudsters accountable." "Mr. Goldin’s jail sentence and order to repay millions to the state … for our ongoing joint efforts to protect the public's money." On June 8, 2018, Arkady Goldin pleaded guilty to … investigation were handled by Assistant Attorney General Lisa Wallace and Bureau Chief Brent Meltzer of the Attorney …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerArea #2 – IT Security Training and Awareness – Information Technology Governance
… workforce is essential to securing electronic data and IT systems. Local governments and schools cannot protect the … without ensuring that the people who use and manage IT understand IT security policies and procedures and their roles and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessState Agencies Bulletin No. 2001
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2022 and other tax related … Method on an Annual payroll period for income tax withholding purposes. Agency Actions Agencies must notify … guidance on changes to the following areas for 2022: Withholding Rates, and Tax Brackets Additional Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… contract agreements. DiNapoli’s office audited the IDAs in Cattaraugus County , Orleans County , Oswego County , … and Schuyler County . The IDAs responses are included in the audit reports. “These audits highlighted what is both right and wrong with IDAs in our state,” said DiNapoli. “Too many communities are left …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataState Agencies Bulletin No. 1961
… bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and … for Form W-2 require the Retirement Plan checkbox in Box 13 be checked for every employee who is either: … Compliance mailbox containing the Department ID, employee name, and the complete NYS EMPLID number of all employees for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 1862
… bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and … for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every employee who is either: … Compliance mailbox containing the Department ID, employee name, and the complete NYS EMPLID number of all employees for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020CUNY Bulletin No. CU-717
… into PayServ. Group B Pay Basis Annual With Salary Ranges (No Steps) OSC will automatically insert a row on the … 015997 Assoc Med Prof Clinic 017237 Medical Lecturer (No active employees) 016072 Law School Prof 016076 Law School … – 1 021234 DOC NTA – 2 Group D #1 Pay Basis Hourly With No Steps (Have Salary Ranges) - Employees in Job Codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-717-2020-professional-staff-congress-psc-2-retroactive-generalTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July … with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the … accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in missing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… protection of personal, private and sensitive information. In addition, it is very important for local governments and … also be considered, discussed with the vendor and included in the contract, as appropriate. State Education Law and … require educational agencies to include the following in any contract that involves sharing student, teacher or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesState Comptroller DiNapoli Releases Audits
… Program – Improper Payments for Brand Name Drugs (Follow-Up) (2024-F-9) New York’s Medicaid program, administered by … drugs where generic drugs were available. The follow-up found DOH officials instituted a system enhancement that … provide education services to children with disabilities up to age 5. For the 3 fiscal years ended June 30, 2020, …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsEmergency Service Communication Surcharges (2017-MS-4)
… all emergency surcharge revenue from communication service suppliers (suppliers) and whether these counties used enhanced emergency … communication devices. All surcharges are collected by the suppliers and remitted directly to the counties imposing the …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Village of Spencerport – Financial Management (2013M-134)
… funds to maintain. Although the Board has been provided with sufficient information to develop accurate budgets, the Board has consistently adopted budgets with unrealistic estimates of revenues, expenditures and the … fund balance to be maintained for each fund. Adopt budgets with realistic estimates of revenues and expenditures and the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Opinion 89-28
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (allocating … allocated between proposed and existing districts. This is in reply to your inquiry concerning the financing of a … tank. You indicate that a number of water districts in the town are supplied by a neighboring city. A storage …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 94-26
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … TAXES AND ASSESSMENTS -- Assessments (limitation on in BID) TOWNS -- Powers and Duties (establishment of BID … or more villages, the limitation on district assessments in section 980-k is computed with reference to general town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Performance of the Excelsior Jobs Program
… eligibility requirements for job growth and investments in their formal agreement before receiving tax credits. The … The Excelsior Jobs Program (Program), established in Chapter 59 of the Laws of 2010, provides refundable tax credits to firms in targeted industries. To receive the credits, over a …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programMembership Milestones for Employees’ Retirement System (ERS) Members
… If you are in the Employees’ Retirement System (ERS), no matter which … of your contributions. With 25 years of service creditable in your special plan, you are eligible to retire at any age. … A maximum of 30 years of service credit can be used in your pension calculation. After Retirement: After you …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… Financial Crimes Bureau, Legal Support Analyst KerryAnn Rodriguez and Supervising Analyst Brian Selfon of the Public …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingOpinion 2002-17
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (of prime contract … both as construction manager to act on behalf of a town in coordinating the work of the prime contractors, and as one … project subject to General Municipal Law §101. This is in response to your inquiry concerning a proposed town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17