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Opinion 88-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers … things, specifying one or more convenient places where taxes will be received). However, this Office has stated …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Passenger Vehicle Fleet Management
… recently, the State’s Spending and Government Efficiency (SAGE) Commission (which was created in 2011 pursuant to … vehicles. Key Findings In the almost three years since the SAGE Commission’s recommendations, OGS has not made any … some of OGS’ initiatives had minimal relevancy to the SAGE Commission’s goal of consolidation and centralization of …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementControls Over Cash Advance Accounts
… in the Home Office Advance Account, with an authorized balance of $25,000, has declined from approximately $57,000 …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsOpinion 99-11
… CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed bond as token of appreciation to retiring employee) MUNICIPAL FUNDS -- Appropriations and … PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to provide framed bond as token of appreciation to retiring …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 98-9
… DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge per call by entity providing service) AMBULANCE SERVICE -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge …
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 it was rendered. … of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If the office of county auditor or …
https://www.osc.ny.gov/legal-opinions/opinion-98-4DiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… today for the alleged theft of more than $121,000 in state pension checks that were sent to her deceased grandmother, … should serve as a warning that attempts to defraud our pension fund will be found and prosecuted,” DiNapoli said. … County in December 1998, she received a monthly pension check. When she passed away in 2017, the state pension system …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherState Agencies Bulletin No. 319
… the added selection on the Federal Tax Data 2 panel for the new Earned Income Tax Credit filing status of … Certificate". Affected Employees All employees eligible for the Earned Income Credit. Effective Date Administration … 2002, employees whose earned income is less than $30,201 for the new filing status, may be eligible for the advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002Panama Central School District – Procurement (2024M-73)
… the Panama Central School District (District) Board of Education (Board) and District officials purchased goods … audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made without … in a prudent and economical manner, in the best interests of taxpayers and that procurements were not influenced by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73State Agencies Bulletin No. 2290
… 49.2 of the 2021-2026 ISU Agreement between the State of New York and the Civil Service Employees Association (CSEA) … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using … Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceState Agencies Bulletin No. 2264
… Association and the Office of Employee Relations (OER) memorandum dated 08/27/2024 provide for a Work-Related … is paid by separate check as explained in the 08/27/2024 OER memorandum. Agencies must make the payment to individual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2264-2024-work-related-clothing-allowance-asu-employees-title-racing-0XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… Authorization). This section provides information related to Office of the State Comptroller (OSC) funds reservation … for numbering Purchase Authorizations and forms/templates to use when establishing Purchase Authorizations. FUNDS … In most cases, the State agency is not required to create a funds reservation for anticipated fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsCorporate Governance
… At Walmart, Netflix, Seek To Pressure Boards On Workers’ Rights Fundamental Governance and Accountability Sound … and they bear the responsibility of establishing fair compensation frameworks across the workforce. These … to manage multiple controversies. Against Executive Compensation An excessive one-time grant, lacking …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceState Agencies Bulletin No. 2350
… purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance for employees … 03/31/2026 is eligible for the payment upon the return from leave. Agency Actions: Employee Reimbursement Method If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racingElectronic Fund Transfer Instructions
… your bank for guidance with the transaction. Bank JP MORGAN CHASE Account Name SNY BUREAU OF ABANDONED PROPERTY … to a single report. For questions email NYSRPU@osc.ny.gov or call the Reports Processing Incoming Unit, (838) … Office of Unclaimed Funds 110 State Street Albany NY 12236 … Use the following banking information when sending …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdf