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Audit Committee Charter Guidance and Template
… function and for the audit committee to assist the board in the oversight of that function. Pursuant to section 170.12 … audit committee, nor will all activities identified in this sample charter be relevant to every committee. Except … faith, in a manner they reasonably believe to be in the best interests of the Committee and the District with such …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 2001-14
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … meaning of General Municipal Law, article 18) -- Interest in Contract (municipal officer or employee not deemed to have interest in intermunicipal agreement) MUNICIPAL COOPERATION -- …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14DiNapoli: One in Ten New York Households Suffer From Food Insecurity
… Comptroller Thomas P. DiNapoli. The report found that the number of households facing food insecurity declined during the … food insecurity report underscores how vulnerable low-income New Yorkers continue to be and how urgent it is …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityFood Insecurity Persists Post-Pandemic
… Introduction In March 2023, the Office of the State Comptroller reported that the number of New York households facing food insecurity at the … — has played an important role in helping eligible, low-income individuals and households supplement their …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicReview of the Enacted Budget: State Fiscal Year 2021-22
… by President Joseph Biden in March, will provide $12.6 billion in direct fiscal relief to New York State, in … including a three-year increase to corporate franchise tax rates and a seven-year increase to personal income tax rates … the most recent, the American Rescue Plan, providing $12.6 billion in fiscal relief to New York State, and additional …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Conflicts of Interest of Municipal Officers and Employees
… also includes the naming of a depository of public funds or the naming of an official newspaper of a … as a depository, a paying agent or for the investment of funds of the municipality of which he/she is an officer or …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesFare Revenue Considerations for the Metropolitan Transportation Authority
… and other sources of revenue and how its decisions now will help it respond to filling this new, although more …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityRecent Trends and Impact of COVID-19 in Brooklyn
… Small Business Administration as those with fewer than 10 employees. The number of private sector businesses grew by … business size. While Brooklyn businesses with 10 or more employees declined by 27.6 percent between the first and … the number of microbusinesses (those with fewer than 10 employees) increased by 4.5 percent. Although the pattern …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklyn“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… in the past 20 years. The results underscore the need for school districts to swiftly invest significant resources … in helping students that are most in need to make up for learning loss, while pandemic relief funds for education are still available. New York’s Fourth Grade …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryState Fiscal Year 2022-23 Enacted Budget Analysis
… that All Funds spending will total $220.5 billion in SFY 2022-23. The Budget was adopted following two years of extraordinary volatility in State finances that began with the unprecedented economic … pandemic and the prospect of steep revenue shortfalls. In response, the State received historic federal financial …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisOpinion 2004-2
… the town and the vendor, the town's code of ethics should be reviewed to ascertain whether it contains any pertinent … if the proceeds from the sales are directly or indirectly used to defray common household expenses (1991 Opns St Comp … of interest , manifested in the legislative framework, can lead to but one conclusion -- that there is a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2State Agencies Bulletin No. 844
… which the employee may use for personal use, must include in the employee’s wages an amount that represents the value … for personal use by the employee and the value is included in the employee’s income. Personal use of a State vehicle … that is responsible for the prevention or investigation of crime involving injury to persons or property (including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/844-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 766
… which the employee may use for personal use, must include in the employee’s wages an amount that represents the value … personal use by the employee, and the value is included in the employee’s income. Personal use of a State vehicle … that is responsible for the prevention or investigation of crime involving injury to persons or property (including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/766-reporting-taxable-value-personal-use-employer-provided-vehicles-andXII.5.K Federally Reportable Payments – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with guidance on how to determine the federal … to vendors and payees. Business Units play a vital role in helping New York State comply with these IRS requirements … IRS Business Units must consider the following information in determining if a payment is subject to IRS reporting. What …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… society. The COVID-19 pandemic highlighted the importance of having broadband internet connections at home, as … an impediment for many New Yorkers. In 2019, one in three low-income households did not have access to broadband. In … the FCC, New York’s successful deployment has reduced the number of New Yorkers without available broadband from a …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateState Agencies Bulletin No. 1217
… extent that the payments are to reimburse the employee for actual medical expenses related to the claim that have not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantOpinion 88-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) … the giving of an undertaking by subordinates or employees in the sheriff's department. NEW YORK CONSTITUTION, ARTICLE … is personally responsible for cash shortages occurring in his department. You also ask if employees of a sheriff's …
https://www.osc.ny.gov/legal-opinions/opinion-88-36State Agencies Bulletin No. 1217.1
… extent that the payments are to reimburse the employee for actual medical expenses related to the claim that have not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantProposed Regulations
… 201.2 (a) and (b) are amended to read as follows: (a) the annual reports of the public authority , in accordance with section 2800 of the Public Authorities …
https://www.osc.ny.gov/legislation/proposed-regulationsNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… Message from the Comptroller Millions of New Yorkers face daily challenges as a result of living at … food insecurity in half and virtually eliminating the number of U.S. households experiencing hunger by 2030. The … miles in a rural area — as a measure for “food deserts” in low-income areas. Another challenge relates to access to …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programs