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Opinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 95-23
… for audit under section 118 of the Town Law. Specifically, you ask whether the statement by the town officer whose …
https://www.osc.ny.gov/legal-opinions/opinion-95-23State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following municipal audits have been issued. Town of Freetown – Records and Reports … did not ensure that the clerk-treasurer performed duties such as maintaining general ledger cash accounts or preparing … P DiNapoli today announced the following municipal audits have been issued …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsAdministration of Self-Insured Workers’ Compensation Plans
… accordance with the Law. Key Findings We found that there is room for improvement in how the MTA’s three self-insured agencies are administering … processes and application of the Law across agencies have resulted in late, inaccurate, or sometimes missed …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansOpinion 88-19
… landfill) TOWNS -- Powers and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill … be so expended, you inquire whether the town can accept a gift of money from the citizens group to help defray legal … the town may prosecute the action, then it may accept a gift of monies from the citizens group to aid in the payment …
https://www.osc.ny.gov/legal-opinions/opinion-88-19XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its … non-payment or reduced payment if approval of the contract is subsequently withheld. It is the agency's responsibility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsOpinion 91-53
… board members and highway superintendents) TOWN LAW, §§22-b, 27, 42, 202-a[7]: (1) If particular town board members … to the chairman of the board of assessors, Town Law, §22-b provides that, in addition to his other regular duties, the … services in connection with the assessment and taxation of property as the town board shall direct. It is our opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-53State Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… of shareholder proposals that call on seven corporations in the New York State Common Retirement Fund’s (the Fund) … activities of third-party organizations. “The divisiveness in American political discourse has magnified significant … question of whether any corporate political donations are in shareholders’ interests,” DiNapoli said. “At a minimum …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spendingState Agencies Bulletin No. 1443
… Purpose To explain how OSC will process Social Security and Medicare refunds for employees whose … Employees All employees who did not receive refunds of Social Security and Medicare taxes, or received a portion of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… to the 2020 Census, ranking 38th in the country, New York State Comptroller DiNapoli said today. Only 57.6 percent of … in January that showed New York paid $26.6 billion more in taxes to the federal government in Federal Fiscal Year 2018 … Census 2020: Your Participation Matters To Request or Fill Out an Online Form: Census Form Read January Report: New …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsGraded Rates – Contribution Stabilization Program
… rate will increase/decrease by 1 percent in the direction of the System average rate. If the gap is less than 1 …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesOpinion 2000-2
… LOCAL LAWS -- Municipal Funds (expenditure by village to promote literary, graphic, dramatic and performing arts) … not-for-profit agencies accepting federal funds pursuant to the National Foundation on the Arts and Humanities Act of … and pay for certain entertainment such as a band to play at a dance, movies or similar events (see, e.g., 26 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2State Agencies Bulletin No. 2131
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the … (SSA) all retro payments made to individuals who have filed for Social Security benefits. Since PayServ does … be submitted to SSA after the close of the 2022 tax year. It is important that agencies ensure the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyHadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Board adopted budgets during our scope period that cut costs by abolishing positions, outsourcing services or … is prudent. However, the District’s budgets did not cut revenues at the same pace. The District has accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188State Agencies Bulletin No. 1004
To notify agencies that OSC has modified the Retirement Plan Table in PayServ for Plan Type 7X TRS in order to achieve compliance with the pensionable overt
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1004-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkState Agencies Bulletin No. 1005
… the Retirement Plan Table in PayServ for Plan Type “7Y” (ERS) in order to achieve compliance with the pensionable … earnings for partial salary overpayments submitted on Form AC-230. Earn Code “OTO” should be used regardless of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1005-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkTown of Pelham - Information Technology (2019M-77)
… Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected against … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… Officials at Erie Community College (ECC) gave more than $100,000 in raises and … employees with benefits including health insurance and retirement benefits with an annual cost of more than … $27,000, again without board approval. According to State University of New York regulations governing community …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardOpinion 89-26
… by "municipal officers and employees" and, in the case of a county, city, town of village, which is designed to … those municipal officers and employees and, in the case of a county, city, town or village, those local elected … 812 do not apply to the municipality because, as in the case of a fire district, it is not a "political subdivision". …
https://www.osc.ny.gov/legal-opinions/opinion-89-26CUNY Bulletin No. CU-800
… 403(b) 406 Strike/Discip Fine 416 Deferred Comp 425 Repay State Loans/Debt 432 SED Tax Deferred Annuity 433 Total … These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s … payment. Recipients of this mailing will be asked to fill out the request and return it to OSC for inclusion on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-800-cuny-retroactive-rate-increases-high-pressure-plant-tender