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State Agencies Bulletin No. 319
… Purpose To explain the added selection on the Federal Tax Data 2 panel for the new Earned Income Tax Credit filing status of "Married Without Spouse Filing … for calculating the credits are in Circular E, Employer's Tax Guide. Contact the IRS at the toll-free number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002Life Changes: Why Should I Designate a Beneficiary?
… can help. It explains beneficiary designations and how you can change them. For more detailed information about … judicial separation becomes final. For more information on how divorce can affect your benefits, visit our Divorce and … for NYSLRS members and retirees This guide explains how keep them uptodate and why you should …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryCoalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… Thomas P. DiNapoli and New York City Comptroller Scott M. Stringer, a coalition of 41 investors today urged … Thomas P DiNapoli and New York City Comptroller Scott M Stringer a coalition of 41 investors today urged US …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationOpinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … LAW, §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive office pursuant to the procedures set forth in Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 95-22
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Firemen's Benevolent Association may not expend foreign fire insurance tax moneys to purchase exercise equipment for …
https://www.osc.ny.gov/legal-opinions/opinion-95-22X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business Unit determines a need for a Special Use Vendor ID, it should: Complete the New York State Special Use Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idFocus on Identity Theft
… or credit card applications or to gain access to bank or social media accounts. The consequences of identity theft can … be devastating for victims, ranging from having to rebuild a ruined credit history to having trouble renting an … ways to protect yourself from identity theft: Leave Social Security cards home; carry only the credit and bank cards you …
https://www.osc.ny.gov/reports/focus-identity-theftComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chazy Union Free School District , Dobbs Ferry Union … District , Haldane Central School District , Randolph Academy Union Free School District , Saranac Central School … and the South Seneca Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Overpayments of Certain Medicare Crossover Claims
… are also eligible for Medicare, the federal health insurance program available to people 65 or more years-old, … individual's Medicare deductibles and coinsurance for the medical services rendered. On December 3, 2009, the … claim crossover system. Under the system, providers submit medical claims for dual eligible individuals to Medicare. …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsProperty Tax Freeze Credit
… objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by … the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … property is located must comply with the New York State Property Tax Cap. The Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditSelected M/WBE Purchases by Various Facilities
… To determine whether Department purchases from one vendor, American Indian Women Incorporated (AIW) complied with minority- or women-owned business enterprise (M/WBE) procurement rules and other State … substantial and continuing, and who control the day-to-day business decisions. These enterprises must also be authorized …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesSelected Aspects of Parking Violations Operations to Collect Fines and Fees
To determine whether the New York City Department of Finance identifies and collects fines and fees that are due for parking violations
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesCompliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected … protect against electronic security breaches and theft of payment card data. Key Findings While Central Office … sufficient guidance to the CUNY colleges regarding Payment Card Industry …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsState Agencies Bulletin No. 2357
The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedCity of Amsterdam – Budget Review (B25-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … City officials did not implement all the recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to April … Board did not have written policies and procedures over financial operations including investments, cash receipts and … and the Secretary-Treasurer did not file an annual 2011 financial report with the State Comptroller’s Office. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is governed by an elected Town … a significant amount of unexpended surplus funds in the general and drainage district funds. The Board did not … of ethics policy and entered into contracts that resulted in a Board member having a prohibited interest. The Town did …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls over employee compensation and the … Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… leave accruals reviewed. The Sheriff’s Confidential Secretary is responsible for processing all civil fees and … by the Department with little to no oversight. The Secretary did not prepare monthly reports or perform an …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… and/or theft. Conversely, if the water lost was due to leaks, the Town incurred a loss of at least $57,000 to …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227