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DiNapoli: Investors Expand Corporate Disclosure of Political Spending
… communications," payments to any trade associations used for political purposes, and payments made to any organization … will respond to shareholders’ overwhelming desire for disclosure and take the appropriate steps." The Fund’s …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingCUNY Bulletin No. CU-478
… spouse in the New York State Health Insurance Plan (NYSHIP) or City of New York Health Insurance Plan Effective … State employee who: covers her/his same-sex spouse under NYSHIP, or covers her/his same-sex spouse under the City of … to the Tax and Compliance mailbox. Questions regarding NYSHIP coverage should be directed to Department of Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeOpinion 97-4
… of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is … chapter 796 provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … may use foreign fire insurance tax moneys to provide for the care and relief of the firefighter and his or her …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 2001-10
… of claims against a town. Section 118(1) provides that, with certain exceptions, no claim against a town may be paid … claims are required to be verified or certified, claims, with certain exceptions, must be audited by the town board or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Mission Statement and Performance Measures
… the results. The audit covers from January 1, 2010 through June 28, 2013. Background The Dormitory Authority of the … for evaluating their operations. For the fiscal year ended March 31, 2013 the Authority reported on 13 performance … includes appropriate steps to address common problems that result in change orders. Revise reports to Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresComptroller DiNapoli Releases Municipal Audits
… at nearly $55,000. The district did not ensure compliance with its board-adopted vehicle use policy and as a result had … addition, the claims auditing process was not consistent with town law. … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-135
… code of Pay Rate Change/SIC (Salary Increase) with the new salary and the effective date of 4/5/07. … code of Pay Rate Change/SIC (Salary Increase) with the new salary and effective the date the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-135-april-1-2007-500-salary-increase-employees-representedSUNY Bulletin No. SU-238
… Code = ANN, BIW, HRY, FEE Payroll Status = Active or Leave With Pay Agency Actions Prior to processing, agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-238-2016-suny-discretionary-award-managementconfidentialVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… The Board did not ensure that the annual report was filed with our Office within 60 days of fiscal year end, as required. Key Recommendations Adopt budgets with reasonable estimates for revenues, based on historical … Require the Clerk-Treasurer to provide Board member with monthly reports that provide budget-to-actual results, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… supervisor, and by an agency Finance Office employee with the authority to certify that the expense report is … supervisor and by an agency Finance Office employee with the authority to certify that the expense report is just …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Section 64); otherwise, depends on city charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to … Education Law Section 259(1) For special district public libraries, the Library Board of Trustees or such other entity …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesOpinion 95-21
… board "shall" call a public hearing ( id .). In either case, if the town board, after the public hearing, determines …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Accounts Payable Advisory No. 34
… Subject : Updates to SFS Account Codes for the payment and reporting of interest. Guidance : The Internal Revenue … payees totaling $600 or more in a single calendar year on Form 1099-INT. Consistent with the Guide to Financial … in selecting proper values. Effective January 1, 2014, Business Units should use the following account codes to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestOpinion 88-73
… FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); … a suburban town may not establish a capital reserve fund for improvement district purposes. This is in reply to your … of the second class may establish a capital reserve fund for improvement district purposes. You note that suburban …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… in the opinion. AMBULANCE SERVICE -- Contracts (by village with same entity with which town contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with which the …
https://www.osc.ny.gov/legal-opinions/opinion-88-69State Agencies Bulletin No. 258
… in the panels. The new security class - 'VGARN' - is for garnishment access only and should be assigned in … with explanations of the various fields are attached for agency reference. Agency Actions We are requesting that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsState Agencies Bulletin No. 1121
… Tax Tables and Methods OSC Actions OSC will update PayServ with these tax related updates for 2012. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012Local Governments Should Improve Accessibility for New Yorkers
Municipalities should consider improving physical accessibility to their facilities for people with disabilities according to a report released by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersVI.5 Project Budgets – VI. Budgets
… Costing Business Unit (PCBU) –Agency Specific PCBU – New with PCIP General Ledger Business Unit (GLBU) Department …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. … Pine Plains Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-select