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Opinion 96-24
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … established for the purchase of equipment. The board may fix such amount each year at approximately the same amount … purchase of equipment. In its discretion, the board could fix such amount each year at approximately the same amount as …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 92-5
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … of school district to grant) SCHOOL DISTRICTS -- Powers and Duties (authority to grant license) STATE CONSTITUTION, …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was … SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND FIRST AID … services of an emergency rescue and first aid squad of a fire district fire department. You ask whether the emergency …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Easter Seals New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its … throughout New York State. Easter Seals NY is authorized by SED to provide preschool special education services to … for preschool special education services through rates set by SED. The reimbursement rates are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… estate taxes. According to a lease agreement, Wagner was only responsible for the payment of real estate taxes above …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Clinical … York that provides preschool special education services to children with disabilities between the ages of three and … financial information, including costs, that CAFL reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualOpinion 2001-7
… "entry fee" to properties within an extension to a public parking district) -- Extensions (authority to charge "entry fee" to properties within an extension to a public parking district) -- Public Parking Districts (authority to … e.g., 1981 Opns St Comp No. 81-4, p 3). Similarly, the cost of operating and maintaining the district as extended …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Agencies Bulletin No. 621
… Bulletin 2368 Purpose To provide information to agencies on the use of Deduction Code 433, Unemployment Insurance … and pressing the delete key or by spacing this field out on the panel. Agencies must verify the data entered to the … To provide information to agencies on the use of Deduction Code 433 Unemployment Insurance Owed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedState Agencies Bulletin No. 2362
… the agency’s address to be displayed on Employee Form W-2 for Tax Year 2025. Effective Dates: This bulletin is … Actions: Agencies must verify the agency’s return address for all Department ID(s) associated with their agency as … email. Note: Changes made to the agency’s return address for Form W-2 also changes the return address for paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 268
… Purpose Social Security and employee identification numbers will no longer be displayed on the … Social Security and employee identification numbers will no longer be displayed on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/268-removing-employee-social-security-number-and-employee-identificationState Agencies Bulletin No. 2158
… Purpose: The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2023. … providing the correct address prior to November 17, 2023 . Changes to the agency name field must … The purpose of this bulletin is to request verification of the agencys address to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-taxDiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… $36 billion in SFY 2012-13, including the amount spent at video lottery terminals (VLT), racetracks and off-track …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… They found that 112 of the 120 apiaries selected had not registered with the Department as of August 2022, including … 33 that appeared to still be operating despite not being registered with the Department. Auditors also looked at how … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programIX.7.D Cost Allocation – IX. Federal Grants
… of payroll costs across various federal projects. In addition, certain non-personal services may also be … can reasonably be assignable to such cost objective in accordance with relative benefits received. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… the preparation of financial statements prepared on both a budgetary and GAAP-basis of accounting, subject to … basis for financial statement preparation. It consists of a chart of accounts that reflects the assets, deferred … account values are viewable in the SFS Chart of Accounts Tree Viewer. As noted in Chapter V, Section 3.D - Accounts of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewDiNapoli: MTA Financial Outlook in Precarious Balance
… on MTA’s 2020-2024 capital program, far behind schedule, only began to pick up pace in the spring of 2021. Further …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceState Agencies Bulletin No. 2057
… Purpose The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2022. Effective Dates This bulletin is effective … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-taxDiscontinuing Required Contributions – Enhanced Reporting
… Tier 3 and 4 Members: The 3 percent salary contributions for Tier 3 and 4 members stopped when they reached ten years of membership or … 3 and 4 ended more than ten years ago, so Tier 3 and 4 members are now past their cessation dates.) Tier 5 and 6 … Tier 3 and 4 members stop making required contributions once certain …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills Medicaid for an inpatient stay, the hospital reports certain information on its claims, such as … information is used to calculate the payment made to the hospital. Hospitals must also use certain patient status …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-discharges