Search
State Agencies Bulletin No. 1287
… of the change related to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of New York State. Affected Employees … by New York State (NYS) to be taxable as imputed income for NYS tax purposes, regardless of whether the taxpayer was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeVendor Responsibility Documentation
… ✔ ✔ *Contract assignment with $100,000 or more remaining on the agreement also requires a questionnaire from the …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-23
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and … and conditions as shall be approved by such body, any real property owned by such county, town, village, fire district …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 91-43
… (town clerk's function in connection with preparation and custody of claims) TOWN CLERK -- Powers and Duties … Ministerial pre-audit functions, such as checking for mathematical accuracy, may be delegated by town board … certain ministerial "pre-audit steps", such as checking for mathematical accuracy. We expressed the opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Opinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23DiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… Budget Financial Plan forecast by $1.7 billion, according to the monthly State Cash Report released by State … day reserve funds on or ahead of the schedule included in the Enacted Budget Financial Plan should be a priority.” … Entity Tax (PTET), which allows certain taxpayers to make business tax payments rather than personal income tax …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionDiNapoli: New York City's Immigrant Population Playing Increased Role in Economy
… accounted for $257 billion in economic activity in New York City in 2013, nearly one-third of the city’s total … contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-new-york-citys-immigrant-population-playing-increased-role-economyState Comptroller DiNapoli Releases Audits
… in the most economical manner and in the best interest of the taxpayers. District officials paid $1.2 million to six … technology contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Village of Waterford – Board Oversight (Saratoga …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Effective April 1, 1985, an Accidental Death Benefit Program was instituted for the … the Statewide Financial System (SFS). Business Units must create a Single Payment voucher using Vendor ID ‘0400000005’ (Statewide Death Benefits) and entering the Account code ‘60001’ , in accordance with Section 5 - Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at approximately $4,600, was not supported by an employee’s time and attendance records. In addition, 33 hours of comp … actual expenditures. The board did not adopt formal fund balance, reserve and budgeting policies, along with multiyear …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (13 percent) and has levied more taxes than were needed to fund operations during the 2013-14 through 2015-16 fiscal … promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… to the Comptroller’s prior approval under State Finance Law §112 or Public Authorities Law §2879-a. Contracts submitted for approval must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Services – Procurement (2021M-193) The purchasing agent did not ensure that goods and services were procured in … of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38) COIDA did not adequately …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsEconomic and Demographic Trends – 2021 Financial Condition Report
… year 2020, the State lost over 955,000 jobs, a decrease of 10.0 percent compared to the decline nationally of 6.1 percent. New York ranked second among the states for … losses in 2020; California ranked highest with a decline of over 1.25 million. The State’s unemployment rate climbed …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsState Comptroller DiNapoli Releases Municipal Audits
… projections in the town’s adopted budget for the 2021 fiscal year are not reasonable. Auditors’ review took … estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional fund balance may be needed … is estimated at $27,000 as of Dec. 1, 2020. The town’s 2021 adopted budget complies with the tax cap limit. Village …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0Area #12 – Information Technology Contingency Planning – Information Technology Governance
… and school personnel for the actions they must take in the event of a disruption and could significantly reduce … and can be restored whenever needed; and Storing backups in an offline and offsite location that meets the local … IT contingency planning and backup procedures can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningOpinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 986(1) entitles a taxpayer to a tax receipt by mail when requested and since such receipts must be mailed at town …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 90-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-33State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The board …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3