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Opinion 92-20
… fairgrounds during the running of the fair, even if the property upon which the fair is held is not owned by the … corporations (see, e.g., Tax Law, §1116[d],[3]; Real Property Tax Law, §450; Not-For-Profit Corporation Law, §1409[k]). Real Property Tax Law, §450 provides a real property tax exemption …
https://www.osc.ny.gov/legal-opinions/opinion-92-20State Comptroller DiNapoli Releases School Audits
… prior to purchase, evidence of competition or compliance with written contractual agreements. Track state and local …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsOpinion 99-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when …
https://www.osc.ny.gov/legal-opinions/opinion-99-7SUNY Bulletin No. SU-178
… Purpose To notify agencies of the procedures for processing Summer Session Payments. Affected Employees … positions include: Pay Basis Code: FEE Bargaining Unit: 08 Salary Plan: S08 Earnings Program: FEE Jurisdictional Class: … positions include: Pay Basis Code: BIW Bargaining Unit: 14 Salary Plan S14 Earnings Program: N14 Jurisdictional Class: 4 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-178-procedures-processing-suny-2011-summer-session-paymentsState Agencies Bulletin No. 1305
… York and the Civil Service Employees Association (CSEA) for members of the Administrative Services Unit (BU02), the … and Police Benevolent Association, Inc. (NYSCOPBA) for interest arbitration eligible members of the Security … Agreement between the State of New York and the NYSCOPBA for interest arbitration ineligible members of the Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-paymentState Agencies Bulletin No. 610
… of the new Report of Check Exchange form ( AC 1476-P ) for payroll transactions. Affected Employees All employees … Social Security or Taxpayer Identification numbers for the estate of a deceased employee, along with the address(es) of the recipient(s) which will be used for mailing Form 1099-MISC if applicable. Note: This form ( …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesState Agencies Bulletin No. 819
… date. The CHK address must be effective prior to the pay period end date in order for this address to appear on … for the CHK address and that effective date is after the pay period end date, the paycheck or direct deposit advice … deposit advice is the address that is in effect as of the pay period end date. Although an employee’s CHK address can …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/819-procedures-employee-address-changes-payservState Agencies Bulletin No. 287
… Employees with employer provided vehicles Specifics OSC will report the value of personal use of a State provided … diaries, log receipts, bills, trip sheets or expense forms. Written records made at or near the time the expense … deposit stub and will be included in the YTD Gross. While OSC cannot withhold taxes for inactive employees, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001Opinion 95-25
… and paid pursuant to provisions set forth in each year's "aid to localities budget". Chapter 53 of the Laws of … from aid to localities payable during this State fiscal year because the aid is not payable pursuant to the express …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Payroll Improvement Project Bulletin No. PIP-016
… deductions are affected. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft version 9.2 on March 15, 2021. ORP/VDC and 403(b) deduction codes have … to Savings Plans in v 9.2; for detailed information on Savings Plans refer to Payroll Bulletin No. PIP-011, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Opinion 92-56
Whether the Town of Fallsburg pursuant to chapter 791 of the laws of 1972 may pay its town manager a flat monthly fee as an allowance for use of his own automobile on official business
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL … is to be borne by assessments for benefit or ad valorem taxes upon the real property within an area of benefit within …
https://www.osc.ny.gov/legal-opinions/opinion-89-54XII.5.I Prompt Payment Interest – XII. Expenditures
… payment interest: Payments: for court judgements. for property under eminent domain procedure law. where OSC … or intermediary under Social Services Law, Section 367-b Small Business Vendors SFL §179-f includes requirements for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestOpinion 98-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BOND AND NOTES -- … to be installed at an intersection of a local road and a State highway located near the firehouse. The system would …
https://www.osc.ny.gov/legal-opinions/opinion-98-7State Agencies Bulletin No. 877
… will require the completion of a new Direct Deposit Form (AC 2772) for New York State Employees. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/877-conversion-sing-sing-employees-federal-credit-union-deduction-directRockland County – Budget Review (B6-13-6)
… review was to determine whether the significant revenue and expenditure projections in the County’s adopted budget … deficits of $109.5 million in the hospital fund and $17.2 million in the internal services funds as of … 31, 2012. Key Finding We identified significant revenue and expenditure projections in the adopted budget that are …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Village of Woodridge – Financial Condition (2013M-172)
… of Trustees comprises five elected members including the Mayor and four Trustees. The Village’s annual budget for all … is in better financial condition than it was during our previous audit; this is partially attributed to the budgets …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Town of Fishkill – Fiscal Stress (2013M-188)
… were approximately $13.5 million for the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, … realistic budgets over the past four years. The Town’s year-end fund balance for its five major operating funds, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide … for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment … bidding or competitive offering monetary thresholds and should be acquired through competitive bidding or competitive …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsOverview – State Police Plan
… the period used in the FAE; Compensatory overtime; Holiday pay; Longevity payments if earned in the years used in the … a result of working your vacation; Any form of termination pay; Payments made in anticipation of retirement; and Any …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overview