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Opinion 2000-17
… AUTHORITIES -- Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority) PUBLIC … of the town's particular water system as a discrete project. The authority may not solicit bids for individual …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17State Agencies Bulletin No. 950
… Purpose To inform agencies of the content information for the 2009 Form W-2 Background … Circular E for 2009, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish … EXP Taxable Expense. This code is used for payments of “lieu of expenses,” non-overnight meal allowances, excess …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/950-form-w-2-wage-and-tax-statement-calendar-year-2009EDSS - Procurement Contract / Amendment Help
… Amendment submitted through EDSS be received by the Bureau of Contracts (BOC)? Contracts entered into SFS and … and Pending OSC review. Confirm that the Audit Type is one of those listed on the chart above and that the transaction … Chapter XI.2 ). If the Audit Type entered is not one of those listed on the chart above or the Business Unit / …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpOversight of the Title Insurance Industry
… Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the … About the Program DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryCUNY Bulletin No. CU-693
… on August 6, 2020 between the Comptroller of the City of New York and the City Employees Union Local 237 IBT for … taxable gross and will be reported on the employee’s Form W-2. The adjustments (AJR and Retro (RXX)) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersState Police Bulletin No. SP-184
… Purpose To provide the Division of State Police instructions for … BU62 who meet the eligibility criteria Background Pursuant to Chapter 234 and 235 of the Laws of 2015, which implemented …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-184-2018-state-police-education-paymentComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been … not implemented. … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… for seniors could be impacted. These include older adult centers, naturally occurring retirement communities and … income on housing costs. About 21.5% of the city’s older adult population was living in poverty in 2023 compared to … need and outreach efforts improve participation in older adult centers, naturally occurring retirement communities and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsCanton Central School District - Claims Audit Process (2018M-186)
… was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … policy that addresses reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board … of unassigned, committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Niskayuna – Water Operations (2013M-328)
… biannual water billings in the water receivable control account and failed to audit the Receiver’s financial records …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Health Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local … offices are not consistently conducting on-site reviews of local health departments that carry out the state’s lead …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programDiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from 2015 through 2019 … part, from the greater number of part-year filers moving out of the state than moving in, according to a new report by … who move out of New York but must file state income taxes because they still receive income from New York …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsState Comptroller DiNapoli Releases School District Audits
… and proper. The business manager/treasurer did not control when her electronic signature was used by another employee to …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: New York Ranks Last in Balance of Payments With Washington
… gets back from Washington, according to a report released today by New York State Comptroller Thomas P. DiNapoli. New … and/or push costs to the future by borrowing to close today’s gaps if Washington does not provide additional direct … gets back from Washington according to a report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonDiNapoli Releases Fiscal Stress Scores
… A total of 20 local governments in New York State ended their fiscal year 2021 designated in … System scores. DiNapoli releases fiscal stress scores for municipalities (excluding New York City) twice a year. … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresState Agencies Bulletin No. 933
… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … deducted from a 2010 paycheck. To avoid under-withholding of income taxes for 2009 and subsequent deductions for Social … work with their employees to accelerate the submission of travel reimbursement vouchers to OSC so that these are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… to be audited annually. The Board did not review bills or approve disbursements prior to payment. Company officials … show how much money was collected from the 2013 Dice Run, or the total net proceeds the Company Treasurer should have …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mFood Safety Monitoring (Follow-Up)
… the processing, distribution, and sale of food products in New York State. During the original audit, we found that the Department’s Division of Food Safety and Inspection (Division) was …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followChateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149