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Opinion 94-19
… ask whether the face amount of "zero coupon bonds" (i.e. deep discount bonds on which no periodic interest is payable) … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19State Agencies Bulletin No. 468
… - Med Refund Wage Adjustment, used by OSC in Time Entry for processing approved tax refund requests for current year Social Security (TF5) or current year … Medicare (TF6) refunds. NOTE: THESE NEW EARNINGS CODES ARE FOR OSC USE ONLY. Affected Employees Employees who receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsOpinion 89-35
… funds or appropriation accounts from being overdrawn and, with the counter-signature of the supervisor, the drawing of … a local government may adopt local laws, not inconsistent with the Constitution or general laws, relating to, among … towns to supersede any provision of the Town Law, with certain exceptions, relating to its property, affairs or …
https://www.osc.ny.gov/legal-opinions/opinion-89-35State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… "The passage of the 2014-15 state budget is a positive step for New York state. Governor Cuomo and the Legislature deserve credit for adopting another spending plan on time. My office will … The passage of the 201415 state budget is a positive step for New York state Governor Cuomo and the …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetOpinion 89-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 2002-15
… LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a … We are informed that the building used as the town hall is owned by the town, used for the offices of the town … may not, pursuant to its home rule powers, exempt properties in that portion of a town within incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0State Agencies Bulletin No. 863
… OSC by email to the Payroll Deductions mailbox or by fax to 518-486-3099. The deadline for changes and OSC …
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)
… collected tuition, and deposited and recorded collections in a timely manner. Key Findings School officials and staff … we reviewed. However, they did not deposit collections in a timely manner. Officials and staff did not: Deposit and … Because School officials did not deposit collections in a timely manner, the School did not have access to the …
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)
… complete report – pdf] Audit Objective Determine whether the Ticonderoga Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity … were maintained and filed timely. Key Findings While the Board monitored financial activity and ensured …
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
… of $135.3 million (10.1 percent) from SFY 2021-22, with local assistance spending growing 33 percent … and resilience programs. Has been primarily funded with a portion of the State’s real estate transfer tax. … Clean Air, and Green Jobs Environmental Bond Act of 2022.” With nearly 68 percent of voters who voted on the ballot …
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
… State Comptroller Thomas P. DiNapoli announced the indictment of a 53-year-old Texas woman for allegedly stealing more than $65,000 in New … were reinstated. A later investigation by the State Comptroller’s Office found that Mary Walsh was in fact … State Comptroller Thomas P DiNapoli announced the indictment of a …
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 … 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)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
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)
… [ read complete report - pdf ] Audit Objective Determine whether the Western … Program tickets in accordance with the New York State Gaming Commission’s (Commission) Regulations and Guidelines: …
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
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages … that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateInvestment Standards
… (Glick/Mannion) – Relates to investment standards for investments of the New York State college choice tuition savings program and the New York achieving a better life experience (ABLE) savings account program. Memo Bill Text Status … Relates to investment standards for investments of the New York State college choice tuition …
https://www.osc.ny.gov/legislation/investment-standardsGreater Amsterdam School District – Capital Project (2022M-50)
… (project) that includes building improvements and safety upgrades. Key Findings The Board and District officials … project that includes building improvements and safety upgrades …
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)
… District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not … replenished. Could not demonstrate that $2 million held in four reserves was reasonable or needed. For example, as of …
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
… lower-paid sectors continue to suffer a disproportionate share of job losses statewide and especially in New York … in lowerpaid sectors continue to suffer a disproportionate share of job losses statewide and especially in New York City …
https://www.osc.ny.gov/reports/covid-19-september-30-2020