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Local Government – 2023 Financial Condition Report
… State aid remained the second largest source of local government revenue in LFY 2021. School districts were the … may create budgetary challenges for local governments. Education and Employee Benefits Account for Nearly Half of Local Expenditures Local expenditures totaled $91.2 billion in LFY …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentPandemic Planning and Care for Vulnerable Populations
… from January 2019 to April 2022. About the Program OPWDD is responsible for coordinating services for individuals with … total population of community home residents. OPWDD is responsible for certifying and regulating all residential … voluntary agency staff. One component of OPWDD’s mission is to provide a safe environment for all staff, clients, and …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsState Comptroller DiNapoli Releases School Audits
… and view personal, private and sensitive information on the network and did not have sufficient documented … that are not needed circumvent the statutory limit on surplus fund balance and lacks transparency. Officials … unnecessary and unauthorized software from being installed on district computers. As a result, auditors found all 39 …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2112
… bulletin is to inform agencies of the content information for the 2022 Form 1042-S. Affected Employees All Nonresident … EIN This box is populated with the Employer Identification Number for the company for which the Form 1042-S is being … Not Applicable Box 12g: Foreign taxpayer identification number (TIN) (Withholding agent) Not Applicable Box 12h-12i: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… for each of those years. Following law enforcement’s discovery of KLEIN’s embezzlement in September 2015, KLEIN …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… totaling more than $100,000 to Gardner through fraudulent payroll deposits and other payments. To conceal the illegal …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeState Agencies Bulletin No. 1900
… between their country and the U.S. with wages in tax year 2020 are affected. Background According to the IRS … Code (Recipient) This box should be populated with code “16” (Individual). Box 13g: Ch. 4 Status Code (Recipient) Not … that forms be delivered to employees on or before March 16, 2021. Agency Actions Distribute the Form 1042-S documents …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2009
… bulletin is to inform agencies of the content information for the 2021 Form 1042-S. Affected Employees All Nonresident … are affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2021. Box 3: Chap. 3 This box should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingDisability Retirement Applications – When Employees Retire
Overview of the disability application review and determination process including how employers file on behalf of employees
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsOpinion 95-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … company located and authorized to do business in this State. Such a time deposit account or certificate of deposit … library, Education Law, §1723-a (see e.g., 1988 Opns St Comp No. 88-76, p 145). As to private source moneys, we …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 94-32
… 90-57, supra ). However, a failure to renew the contract does not affect the village's responsibility to fund the program or … in the manner discussed above. The service award statute does not expressly address the effect of the dissolution of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Opinion 89-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, §806[1]). Also, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-77
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … corporation would not have a prohibited interest in contracts between the district and the corporation for the provision by the corporation of arts-in-education programs to the district. However, disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-88-77DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… and services has risen faster than other spending and is consuming more of the city’s operating budget," DiNapoli … requires the city to provide additional detail on what is fueling spending trends and publish results from …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019State Agencies Bulletin No. 2317
… Actions: Create and mail Form 1042-S directly to agency payroll offices on February 28, 2025. Please note that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingClaims for Deceased Owners and Estates
… To claim lost money belonging to a deceased owner, you need to provide: proof of ownership of the funds by the deceased individual, proof of your entitlement to claim those funds, and a copy of the death certificate. To prevent fraud, we cannot …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesOpinion 88-16
… Law 95-339, and which the city has not paid, or made funds available to pay when due, shall accrue interest at the …
https://www.osc.ny.gov/legal-opinions/opinion-88-16IX.4 Establish & Maintain Federal Grants in SFS for Onboarding Agencies – IX. Federal Grants
… agencies have a defined amount of time within which to pay any obligations that were incurred within that budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4-establish-maintain-federal-grants-sfs-onboarding-agenciesOther Bulletin No. 24
… consecutive pay periods beginning in the 2015-2016 fiscal year. Effective Date(s) Repayment of the SCF CSEA DRP … 03/26/2015 04/08/2015 Institution 26 Lag 03/19/2015 04/16/2015 Administration Extra Lag 03/19/2015 04/22/2015 … Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilUnified Court System Bulletin No. UCS-107
… Affected Employees Unified Court System Employees in Negotiating Units S9 , SR , SY , DR and F8 Background … ( F8 ), authorize Supplemental Location Pay for employees in New York City or the counties of Orange, Dutchess, Putnam, … of Supplemental Location Pay for eligible employees in Negotiating Units S9 , SR , SY , DR and F8 whose official …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligible