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Unified Court System Bulletin No. UCS-357
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. Affected … The purpose of this bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-847
… the value of this benefit will be added to the employee’s taxable gross wages, for tax withholding purposes, and … supplemental taxable income, will be added to the employee’s taxable gross wages, for tax withholding purposes, and is … for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice: The applicable earnings code and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-847-prepaid-legal-service-benefit-city-university-new-york-cunyState Agencies Bulletin No. 2384
… purpose of this bulletin is to provide agencies with the 2025 calendar year-end procedures for taxable travel … Federal rate and not substantiated by receipts. The 2025 maximum rate allowed by IRS for PCM is 70.0 cents per mile effective from January 1, 2025, through December 31, 2025. Chapter XIII Section 4.C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsRivendell School – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher (SEIT) Program to children with disabilities between the ages of three and five years. During the 2013-14 school year, Rivendell served 86 students. The New York City Department of Education (DoE) … to the SEIT Program. $12,699 in unnecessary and ineligible travel costs. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualSchool of Professional Studies – Controls Over Bank Accounts
… To determine whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New … York School of Professional Studies (CUNY SPS) was founded in 2003 to meet the educational needs of working adults, … To determine whether there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsOpinion 2002-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Dock Districts (expansion of activities to include maintenance and operation of … Whether a town board may expand the activities of a public dock district to include maintenance and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 2002-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … expending reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund … Whether the expenditure of monies from a capital reserve fund established by a school …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Bilinguals Inc. – Compliance With the Reimbursable Cost Manual
… to children residing in New York City as well as Nassau, Suffolk and Westchester counties. Pursuant to the State … AED; and $15,895 paid for gift cards, clocks, parties, and funeral expenses (for a Billinguals employee); and $205,695 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualCity of Amsterdam – Budget Review (B25-5-5)
… 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative … be reviewed by the Mayor and Council. City officials did not implement all the recommendations in our previous budget … deadline. The proposed budget for the recreation fund is not structurally balanced because it includes a subsidy from …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Opinion 2006-9
… of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and facilities of a … transfer would constitute a “sale” for purposes of Town Law §198(12) and, therefore, be subject to the referendum … of that statute. Section 198(12)(b) of the Town Law provides that the governing board of a town improvement …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 88-58
… FUNDS -- Capital Reserve Funds (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway … §142(5); GENERAL MUNICIPAL LAW, §6-c(8): An expenditure for the construction of a highway garage made from a capital … Whether a referendum is required for a town to expend $40000 from a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-58State Agencies Bulletin No. 1345
… of the 2014 processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To … of the 2014 processing schedule for AC230s Report of Check Returned for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1345-schedule-submitting-2014-returned-checksDiNapoli Releases East Harlem Economic Snapshot
… sector employment reached a record high and the number of businesses grew by nearly 40 percent. DiNapoli released his Economic Snapshot of East Harlem at the Silberman School of Social Work at Hunter College along with elected and …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotOpinion 92-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … be used to pay amounts due under a contract for the use of hydrants which serve only a zone within the district. … Concerning the permissible means of financing an expenditure to be made on behalf of a zone …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in villages) VILLAGE BOARD -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 98-23
… of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, … A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 2004-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE … vacant space in a village building without the payment of rent …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 2000-19
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association) INSURANCE LAW §§9104, 9105: A benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Controls Over Computers (Follow-Up)
… Purpose To determine the extent of implementation of the four … without detection. We made four recommendations to the Department designed to strengthen these controls. Key Finding Department … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followCity of Amsterdam – Budget Review (B24-5-5)
… an independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of 2019 … it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5