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Opinion 2004-5
… officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … act is applicable here. 2 This requirement, however, does not preclude a company from paying all or a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… board adopt a Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A)? The elected … well. Do these officials have to prepare and submit an ROA for the county and another ROA for the town? Would both the county and town have to pass …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 2006-6
… a town supervisor may be granted a leave of absence by the town board pursuant to section 92 of the General … St Comp No. 91-39, p 115, discussing the waiver of salary by a public officer). Further, an incumbent elected officer … creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2005-2
… officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … act is applicable here. 2 This requirement, however, does not preclude a company from paying all or a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2DiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… Wall Street’s 2022 average bonus paid to securities employees dropped to $176,700, a 26% decline from the previous year’s $240,400, according to New York State Comptroller Thomas P. DiNapoli’s annual …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsState Agencies Bulletin No. 2200
… Revenue Service) tax withholding requirements for 2024 and other tax related topics. Affected Employees: … bulletin. Summary of Changes: To date, the IRS has issued guidance on changes to the following areas for 2024: … IRS Publication 15-T , withholding for employees with the 2019 version of Form W-4 or earlier will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… to water systems when their plans need revisions, it does little to follow-up or provide enforcement if systems … them. DOH officials said that an out-of-date plan does not necessarily mean an updated version has not been …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDetermination of Residency for Tuition Purposes
… September 2019. About the Program The State University of New York (SUNY) is the largest comprehensive system of … applications are processed through SUNY’s Application Service Center, which verifies that applicant information is … and tuition charges. The Residency Policy also establishes proof of residency requirements. To be considered a State …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesState Agencies Bulletin No. 1812
… 15-T , withholding for employees with the 2019 version of Form W-4 or earlier will be calculated using $4,200 for each … and employees changing their withholding must use the new Form W-4, which does not use allowances. Please refer to … first paid wages before 2020 and has not submitted a new Form W-4 for 2020 or later. If the NRA employee was first …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020Oversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult … 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult … program to assist vulnerable adults. APS is a program of State-mandated services for adults (over age 18) who, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsOversight of Pupil Transportation Services
… with its requirements and, consequently, that it does not have assurance that school bus drivers, monitors, … PTSI’s school bus accident database is incomplete and does not account for all reportable accidents statewide. The …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… million reviewed, town officials did not seek competition for purchases totaling $848,783. As a result, the board did … inventory records. The superintendent was responsible for maintaining these records but was unfamiliar with the … a total cost of approximately $93,000 that were selected for review - four laptop computers with a purchase cost …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2311
… Revenue Service) tax withholding requirements for 2025 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2025 through December 31, 2025. OSC Actions: OSC has updated PayServ with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025XII.8.G Payment Methods – XII. Expenditures
… ACH payments are electronic payments made from the State’s bank to the vendor’s bank within two business days … the one-day ACH payment must email stexpend@osc.ny.gov , voucherauditmailbox@osc.ny.gov , and cashmanagement@osc.ny.gov as soon as the need …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… during the preceding fiscal year or hire an independent auditor to conduct the audits. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andComptroller DiNapoli Releases Municipal Audits
… , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … making payment on the claims creates a deficiency in the district’s internal controls over claims processing. … The treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsCity of Troy – Budget Review (B5-16-15)
… (CBAs) have expired and the 2017 proposed budget does not contain provisions for any potential increased costs …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… prior authorization to work overtime, Town officials do not have adequate assurance that the hours submitted by …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Hughsonville Fire Company – Financial Activities (2014M-201)
… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… had not reconciled the cash and bank balances. The Board does not perform, or contract for, an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m