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H&R Block Shareholder Proposal
Shareholder request that H&R Block disclose its spending on political activities.
https://www.osc.ny.gov/files/press/pdf/hr-block-shareholder-proposal.pdfAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that closes before … with accounting principles generally accepted in the United States of America. … To express an opinion on the fair …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Comptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… to Albany for legislative business: (a) an allowance for overnight stays in Albany (“full per diem”), which varied … $171 per day; (b) an allowance for travel not requiring an overnight stay in Albany (“partial per diem”), which varied … less time than he claimed on a voucher, or had not stayed overnight. The state charges arose from an ongoing effort …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… third-party health insurance (TPHI) for pharmacy services in addition to Medicaid (e.g., employer-based coverage, … to prevent TPHI overpayments from occurring. Beginning in 2023, pharmacy services for recipients enrolled in some managed care plans will be covered by FFS; therefore, …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthOpinion 97-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … for enforcing delinquent property taxes (see McKinney's 1993 Session Laws of New York, pp. 2699, 2910). In general, … pre-1995 liens, the provisions of the applicable general, special or local laws in effect on December 31, 1994 continue …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 2001-13
… to political subdivisions (see, e.g., People v Grant , 306 NY 258, 260). Further, when there is a general delegation of … 611 NYS2d 488; New York State Pub. Empls. Fedn. v City of Albany , 72 NY2d 96, 531 NYS2d 770). Relevant to this … improvements would be prohibited for a further reason. In Albany Area Builders Association v Town of Guilderland , 74 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
On March 31 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… field of the voucher, the agency must enter the full PCard billing account number followed by the two - digit billing month and the two - digit billing year . There should … that reclassifies expenses into the actual expense account codes and reconciles the PCard Clearing Account. This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesSUNY Bulletin No. SU-289
… refer to Bulletin 1256 ) Effective with the first checks in April 2013, Legislation required the employee contribution … all PayServ job records, as well as agencies that are not in PayServ. The employee contribution rates are: Wages … 2020. Eligibility Criteria Tier 6 ORP members who enrolled in the ORP between April 1, 2012 and January 1, 2017 Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-289-two-year-look-back-tier-6-suny-optional-retirement-planState Agencies Bulletin No. 1793
… This Legislation authorized the creation of a new Tier 6 pension plan that included a Voluntary Defined Contribution … Agencies must adhere to the 2019-2020 Agency Submission Schedule when updating the Retirements Plan panel in PayServ. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcCUNY Bulletin No. CU-691
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected … the Governor signed Legislation creating Tier 6 pension plans. This tier applies to employees joining a retirement system after March 31, 2012. This Legislation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpOpinion 91-51
… -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, 453; COUNTY … county sewer district user fees and benefit assessments to any other county fund in the manner prescribed by General …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 94-22
… imposed on behalf of a town business improvement district are under custody and control of, and are directly expended … 28 NY2d 80, 320 NYS2d 29, reargument denied 29 NY2d 551, 324 NYS2d 1031). While the exact provisions of the contract … a matter to be determined by the parties to the contract, we believe that, at a minimum, the contract should describe …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Mid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2012-13 school year, Mid Island served approximately 271 students. Local school districts refer preschool special education students … of Interest State Education Department: Whitestone School for Child Development - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualOpinion 88-26
… in part, as follows: "No county, city, town, village or school district shall contract any indebtedness except for county, city, town, village or school district purposes, respectively. * * *" Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. Background Students are eligible for a tuition refund when they are enrolled in a … in operation - students who drop out are also eligible for a tuition refund. Students in such schools are also …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Opinion 2002-15
… deems necessary for the safety and convenience of the public. Highway Law §327 authorizes towns, subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 98-9
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition … the town board to fix such a schedule of fees or charges for the services to be provided on a town-wide basis or … an ambulance district and contracted with a not-for-profit ambulance company to provide services within the …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time … on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with … treasurer (see County Law, §§369[6][b], 577[3], 600[1]). From the foregoing, it is apparent that if the office of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-4State Agencies Bulletin No. 319
… dated 5/15/02. Advance Payment of Earned Income Credit In 2002, employees whose earned income is less than $30,201 … The new 2002 tables for calculating the credits are in Circular E, Employer's Tax Guide. Contact the IRS at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002