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Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district … of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County … Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Town of Cortlandville – Fuel Purchases (2012M-171)
… of our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, … gasoline. The Town receives a fleet discount by purchasing fuel from a national gas station chain. During our audit … gallons of unleaded gasoline. The total cost of this fuel usage was approximately $184,850. Key Finding Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Milford – Financial Condition (2013M-355)
… Background The Town of Milford is located in Otsego County and is governed by an elected Town Board comprising the Town Supervisor and four Board members. The Town’s 2014 budget totaled $1.2 … Board did not develop a comprehensive, multiyear financial and capital plan, nor did it have any other mechanism in …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Unified Court System Bulletin No. UCS-103
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees … will automatically apply the Prepaid Legal Service benefit for the calendar year 2006. Listed below are the union, … To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… by 1.6% in February compared to the same month in 2023, according to data released today by State Comptroller … increased by 16 in February compared to the same month in 2023 according to data released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 15 in April compared to the same month in 2023 according to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… than some local officials anticipated after two years of more robust growth, making careful cash flow monitoring … York City’s collections totaled $777 million, an increase of 0.2%, or $1.4 million. County and city collections in the rest of the state totaled $935 million, an increase of 5%. Nearly …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearDiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 3 in November compared to the same month in 2023 according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberOpinion 91-23
… Membership (right to be member of more than one company) VOLUNTEER FIREFIGHTERS -- Eligibility (membership in more … TOWN LAW, §176-b(10); VILLAGE LAW, §10-1006(10): A volunteer firefighter may not simultaneously be a member of … of the Legislature is first sought from a literal reading of the statute itself, giving the language its …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… to ensure accurate eligibility determinations and timely closure of Buy-in Program cases for ineligible individuals. …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsCourse Offerings (Follow-Up)
… recommendations included in our initial audit report, Course Offerings (Report 2019-S-19 ). About the Program City … was to determine whether CUNY was effectively matching course offerings to student demand. The audit covered the … the audit found that CUNY was not effectively matching course offerings to student demands; was not comprehensively …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report … recipients receive their medical services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followState Agencies Bulletin No. 837
… remain subject to Federal income tax for that year.* A Form W-2c for the prior year must be issued but the amount of … 1 of the W-2 that will be issued in the current year. A Credit Statement will be issued to the employee for use in … wage information, OSC will issue Form W-2c and provide a Credit Statement directly to the employee. Form W-2c . Box 1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/837-change-processing-form-w-2c-corrected-wage-and-tax-statement-andOpinion 90-57
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service … award program for the volunteer firefighters of a village fire department is subject to mandatory referendum in one or …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 92-22
… may maintain a private tax certiorari practice limited to representing the owners of property located outside the … may maintain a private tax certiorari practice limited to representing the owners of property located outside the … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-92-22SUNY Bulletin No. SU-386
… Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $17.00 Other (location outside of Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester Counties) … Minimum Annualized/ Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53New York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… trailblazer for women and shattered many glass ceilings on her way to our country's top court. Her accomplishments and moral character will inspire …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgOpinion 90-29
… the courts were authorized to consider restitution to the victim of a crime and to require restitution as part of the … 420.10 adding a new subdivision 7, any claim by a crime victim against a county probation department would have been … 1 At the expiration of that six year period the crime victim would have no enforceable claim against the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-29