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State Agencies Bulletin No. 287
… Annual Lease Value method or the Fixed Rate Method for he new vehicle but then must use that method for all future … taxes and must be reported as income on the W-2. New York State will not withhold federal income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001Opinion 90-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … the board member is a doctor, that he would be compensated at the rate of $60 per hour and that the contract was …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 90-25
… the Court of Appeals, in Seif v City of Long Beach , 286 NY 382, stated as follows at p 387: Where the Legislature … the municipality has accepted and retained benefits of services performed by a claimant ( City of Zanesville v … of Nassau , 105 AD2d 679, 481 NYS2d 119; Lutzken v City of Rochester , 7 AD2d 498, 184 NYS2d 483). Under section 176(12) …
https://www.osc.ny.gov/legal-opinions/opinion-90-25SUNY Bulletin No. SU-198
… Leave on or after the effective date of the payment as the result of new military order. If the employee received a … receive a stipend but becomes eligible for a stipend as a result of the payment, OSC will insert the following in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-198-500-service-award-full-time-psnu-employees-representedOpinion 88-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys … a subdivision may be used by a village to construct an indoor recreational facility. But a village may not rent or …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Wall Street Bonuses Declined in 2011
… that profits for the broker/dealer operations of New York Stock Exchange member firms, the traditional measure of … taxes have been withheld. The estimate does not include stock options or other forms of deferred compensation that … of net revenue in 2011. The member firms of the New York Stock Exchange devoted nearly 52 percent of their net revenue …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Wall Street Profits for 2014 May Not Reach 2013 Level
… (the traditional measure of industry profitability) may not exceed the level of 2013, according to a report issued … holding companies, including their securities operations, have agreed to pay an estimated $130 billion in settlement … down profits in the first half of 2014 and are likely to do so in the second half as well given the announcements of …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelSUNY Bulletin No. SU-318
… and have an Active, Leave with Pay, or Leave of Absence payroll status on the appropriate effective date, OSC will … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … SUNY Bulletin No SU318 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateVillage of Port Chester – Payroll (2017M-115)
… overtime to cover staff shortages instead of hiring new officers. Ensure that all current CBAs have all current …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCleveland Hill Union Free School District – Financial Management (2017M-235)
… fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 million. Key Findings Officials overestimated appropriations each year by an average of $3.7 million, and they appropriated … balance exceeding the 4 percent statutory limit by 13 to 16 percentage points. Four reserves totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Middletown Enlarged City School District – Financial Condition (2017M-245)
… purpose of our audit was to determine whether the Board and District officials effectively managed the District’s … City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Vested Retirement Benefit – Special 20- and 25-Year Plans
… If you leave public employment before retirement age, but have five or more years of credited service, you … a vested retirement benefit when you do reach retirement age. Your benefit will be based on your service and your …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
Village of HastingsonHudson Board Oversight 2018M92
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Overview – Special 20- and 25-Year Plans
… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewOperational Advisory No. 3
… be re-budget checked and be in a valid budget status prior to submittal to OSC. Changing chart of account values on vouchers will … until the next scheduled execution of budget checking to ensure the changed values are valid. You are reminded to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderTravel Advisory No. 1
… the SFS must either: Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or … needed, employees who use a proxy should also fill out any of the applicable forms that correspond with their expense report. Statement of Incidental and Transportation Expenses ( AC 3259-S ) …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsWest Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period … June 24, 2014. Background The West Nyack Fire District is a district corporation of the State and provides fire protection services to portions of the Town of Clarkstown. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the District’s financial … $89,040. Key Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank … with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer files the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379