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Forms and Resources – Reporting Elected and Appointed Officials
… Use this form to establish a standard work day for your elected and appointed officials. Form includes … and 315.3) Definitions and general reporting guidelines for employers who participate in NYSLRS. Elected and Appointed Officials Reporting …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesV.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to … able to access the complete list of Product codes in the SFS. The Product ChartField is six numeric digits in length. Reporting Trees for Product …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Agencies Bulletin No. 1050
… issued after January 1, 2011. Please refer to Publication NYS-50-T for additional information. The New York State, City … income tax withholding rates can be found in Publication NYS-50-T. To access this publication, visit the NYS Department of Taxation and Finance website at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1050-summary-tax-related-changes-tax-year-2011Opinion 89-50
… Art. VIII, §1: A town may expend moneys to pay for an improvement on private property to alleviate a … under the circumstances, the town may expend moneys to pay for the improvements necessary to alleviate the drainage … drains, culverts, ditches, sluices and other channels for the passage of water for the purpose of drainage and to …
https://www.osc.ny.gov/legal-opinions/opinion-89-50State Agencies Bulletin No. 919
… Date(s) August 19, 2009 Background Recent changes in tax regulations require that military stipend payments be … and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) explained the regulation and … employees beginning or ending military stipend beginning in Pay Periods 9L and 10L. When an employee receives both …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… the Treasurer identifies checks that have cleared the bank, he does not perform proper bank reconciliations. The Board contracts with an independent … year. Reconcile the District’s accounting records to the bank statements monthly and follow up on any differences. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 774
… Increases and to provide agencies with instructions for payments not processed automatically. Background Pursuant … between New York State and NYSCOPBA (BU21) and provides for salary increases and additional payments for those … 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/774-implementation-general-salary-and-longevity-increases-non-arbitrationPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… City Transit (Transit) Rules of Conduct (Rules) governing public use of the transit system. Respondents are offered the …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followDiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… A non-profit provider of supportive housing for the City’s Dept. of Health and Mental Hygiene (DOHMH) … the contracted services. DiNapoli’s audit found that much of the overbilling, $829,000, was the result of CUCS … salary was billed again, as a direct care personal service cost. Background DOHMH contracts with non-profit entities to …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… from Washington from second-to-last in federal fiscal year (FFY) 2019 to 40th in FFY 2020 among states, according … government in FFY 2020. Overall, the state received 6.4% of total federal spending compared to 5.9% it received … from New Yorkers, compared to a national decline of 6.4%. The state’s per capita federal taxes were 27.6% higher …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backDiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… May 17, representing a reduction in his pension earnings from the date of his crime until his termination. “Bruce … November 2023. His co-defendant, LaPolla, was sentenced to 60 days of house arrest and three years of probation earlier …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Since 2014, … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (herein …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilComptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… Comptroller Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and Ulster County District Attorney … from COVID-19 related internet scams. “Taking advantage of a pandemic to commit fraud is reprehensible,” said State … Hoovler are leaders in educating the public and sending a strong message that this deplorable behavior will not be …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Division of Housing and Community Renewal Bulletin No. DH-14
… adjustments and changes. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated … of Absence due to Workers’ Compensation Leave, and are in graded, NS (SG 600) and trainee (SG 800) positions. … Location Pay Increase The legislation provides an increase in Location Pay to $1,230.00 for employees in NYC, Nassau, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-14-april-1-2004-salary-and-location-pay-increasesUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… Fire Company #2, Inc. is a volunteer organization located in the Village of Ballston Spa, Saratoga County. The Board of … March 31, 2012, the Company received approximately $74,000 in revenue, including $20,800 in foreign fire insurance premiums, and disbursed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… Local government sales tax revenue declined by 7.8 percent in August compared to the same period last year, according to … billion for counties and cities, or $111 million less than in August 2019. This drop in revenue is similar to the decline in July of 8.2 percent, …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustClimate Act Goals – Planning, Procurements, and Progress Tracking
… To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
… report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it was … to eligible special education students. Key Findings The District lacked adequate procedures to ensure Medicaid claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Opinion 89-36
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital … §11.00). You ask the same question with respect to the expenditure of moneys from a capital reserve fund established …
https://www.osc.ny.gov/legal-opinions/opinion-89-36The Importance of Responsible Debt Management: Poor State Bond Structuring Choices Lead to Greater Costs for Taxpayers
In the throes of the economic uncertainty and fiscal turbulence caused by the COVID crisis, legislation was enacted as part of the SFY 2021-22 budget authorizing the use of State-supported bonding with final maturities up to 50 years for capital purposes for the MTA.
https://www.osc.ny.gov/files/reports/pdf/importance-of-responsible-debt-management.pdf