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Opinion 2004-3
… with non-property tax revenues); (exclusion for pay-as-you-go financing) CONSTITUTIONAL LAW -- Tax Limit (exclusion … with non-property tax revenues); (exclusion for pay-as-you-go financing) FEES -- Tax Limits (exclusion from tax … even when the fund is comprised exclusively of user fees. You ask whether a city may exclude from its constitutional …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 95-12
… or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments (authority to deposit or invest with … that General Municipal Law, §§10 and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Agencies Bulletin No. 1193
… or Were an active participant for any part of 2012 in an annuity account described in IRC Section 403(b) -applicable … Retirement Plan check box. 403 - Supplemental Retirement Annuity CUNY 404 - Supplemental Retirement Annuity Program 408 - SUNY TDA Fidelity 413 - NBE Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2Opinion 91-50
… of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; … Corporation are securities which may be deposited for the release of retained percentages held by the State … Assistance Corporation ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 98-21
… services would be provided by a private ambulance company. You inquire whether, pursuant to article 5-G of the General …
https://www.osc.ny.gov/legal-opinions/opinion-98-21State Agencies Bulletin No. 1133
… To inform agencies of the content information for the 2011 Form 1042-S. Background According to the IRS Instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … To inform agencies of the content information for the 2011 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingCollege of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent … is about $27,860. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools receiving TAP payments certify … To determine whether College of Mount Saint Vincent …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programBus Driver Licensing
… whether the Metropolitan Transportation Authority's bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit covers bus drivers who worked in passenger service January 1, 2010 … has seven operating constituent agencies; two of them (MTA Bus and New York City Transit) provide bus service. In 2008, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… motor vehicles driven in New York State possess adequate insurance coverage, or are financially secure, to compensate … of administering the Acts, and assessing these expenses on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We performed certain procedures, which were agreed …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… motor vehicles driven in New York State possess adequate insurance coverage, or are financially secure, to compensate … of administering the Acts and assessing these expenses on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We performed certain procedures, which were agreed …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… motor vehicles driven in New York State possess adequate insurance coverage, or are financially secure, to compensate … of administering the Acts and assessing these expenses on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We performed certain procedures, which were agreed …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleContact Us
… throughout the process by entering the Claim ID referenced in your confirmation email. Note that our call center … any more information about your claim than what’s included in your status or correspondence from us, and cannot provide … The Claim ID is referenced at the top of the email and in the upper right-hand corner of the letter. Use your Claim …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usComptroller DiNapoli Releases School Audits
… era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … manage the financial condition of the general and school lunch funds. The general fund had deficits in the last three years while the school lunch fund had deficits in the last two years. Auditors also …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials, auditors found BOCES officials did not disable …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the … of the six recommendations included in our initial audit report Housing Trust Fund Corporation Oversight of the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… followed 66% support in 2013 vote) Peabody Energy 2013 Dr. Pepper Snapple Group Harley-Davidson Inc. KeyCorp Noble …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingReporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersQualified Personal Service Contracts (QPSC) Listing
… be obtained by submitting a Freedom of Information Law (FOIL) request to the Office of the State Comptroller’s Records Access Officer. See our FOIL page to learn how. Prior QPSC Listings FY 2025-26 FY …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingNew York Youth Jobs Program (Follow-Up)
… of Taxation and Finance – from our initial audit report, New York Youth Jobs Program ( 2017-S-69 ) . About the Program The New York Youth Jobs Program (Program), established in 2011, … the State by establishing incentives for employers to hire new employees and retain existing ones. Under the Program, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and not be detected. The managers of each organization should … minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusion