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Opinion 88-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous payments to other … in a manner which did not comply with the provisions of Tax Law 1262 …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 2002-15
… area of the town (see, e.g., 1994 Opns St Comp No. 94-10, p 17; 1989 Opns St Comp No. 89-61, p 135; 1980 Opns St … town's share of costs is charged (see, e.g., Opn No. 94-10, supra ; cf . Education Law §256[2], expressly providing … of town officials, is raised on a townwide basis. December 10, 2002 Merrilyn Pulver, Supervisor Town of Fort Edward 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0State Agencies Bulletin No. 863
… of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W-2 for all employees with a NYC residence. Control-D Report NTAX702 (NYC Reportable Wages), identifying employees who may need … of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W2 for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and … and collected resident district tuition for the sample of 50 students we reviewed. They also accurately recorded and … did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity … [AFR].) As a result: The 2018 independent annual audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Environment, Energy and Agriculture – 2023 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2022-23, DEC All Funds spending totaled $1.5 billion, an increase of $135.3 million (10.1 percent) from SFY 2021-22, with local … by the federal Infrastructure Investment and Jobs Act of 2021. As of March 31, 2023, employment at DEC was 2,885 …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… announced the indictment of a 53-year-old Texas woman for allegedly stealing more than $65,000 in New York state pension payments meant for a deceased acquaintance. Christy Gibson, of Smith County, … determined that Gibson used the joint account to pay for entertainment and food. Gibson also made electronic …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsState Agencies Bulletin No. 2089
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $22,028.01. Affected Employees Tier 5 members of ERS Plan … The purpose of this bulletin is to notify agencies that the pensionable overtime earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023Rockland County – Budget Review (B21-6-12)
… expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andLocal Sales Tax Sharing in New York State
… State share a portion of their local sales tax revenue with cities, towns, villages and, in a few instances, school … These sales tax allocations are made in accordance with statute or pursuant to sharing agreements between the … York State, including why counties may or may not share with other local governments, see the Office of the New York …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateInvestment Standards
… – Signed into law on July 21, 2022 as Chapter 414 of the laws of 2022 – A.9281/S.9045 (Glick/Mannion) – Relates to investment standards for investments of the New York State college choice tuition savings program … Relates to investment standards for investments of the New York State college choice tuition savings program …
https://www.osc.ny.gov/legislation/investment-standardsGreater Amsterdam School District – Capital Project (2022M-50)
… the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the … the Greater Amsterdam School District District Board of Education Board and officials properly managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Le Roy Central School District – Reserve Funds (2022M-110)
… the Le Roy Central School District (District) Board of Education (Board) and District officials properly … in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled … whether the Le Roy Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110New York’s Economy and Finances in the COVID-19 Era
… comparatively low wages, lost 93,000 jobs, one in every 10 of its previous total. By contrast, finance and insurance … Financial Activities -37.9 -5.2% $191,494 Information -10.6 -3.9% $135,963 Source: NYS Department of Labor …
https://www.osc.ny.gov/reports/covid-19-september-30-2020XII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a voucher for payment unless goods or services and a proper invoice … have been received. Process and Document Preparation: With the implementation of the Statewide Financial System, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsCUNY Bulletin No. CU-750
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Plumbers, … on the effective dates. Further eligibility criteria is available in the memorandum from Carmelo Batista Jr. dated … The purpose of this bulletin is to provide agency instructions for processing the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Fund 24950-24951 Interactive Fantasy Sports Fund 24955 Mobile Sports Wagering 60800-60801 EPIC Escrow Fund 72850 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrThe Transportation and Warehousing Sector in New York City
… June 2022 PDF Version Highlights As of April 2022, the transportation and warehousing sector in the City has regained 82 percent of pandemic job losses, while … From moving people into and around New York City to delivering food and storing goods the transportation …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… and warehousing sector is an important component of the local economy. During the pandemic, visitor numbers … and business buying behaviors amid the implementation of social distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales tax year 2023, …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousing