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Opinion 92-42
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (use of … lease a portion of the lot for town parking purposes and, in consideration therefor, would agree to plow snow on the … not used for town parking if the snow plowing is primarily in furtherance of a proper town purpose and the value of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-42State 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 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1058
… Purpose To inform agencies of the content information for the 2010 Form 1042-S. … amount is deducted and withheld from the payment because of a treaty or code exception to taxation. 2010 Form Content … two digit code populated in this box identifies the type of income received. This code is populated on the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1058-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities, towns and villages has remained flat or declined … York State Comptroller Thomas P. DiNapoli. When adjusted for inflation, unrestricted aid to local governments has … enacted. Because this aid can be used by municipalities for any governmental purpose, it is an important revenue …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… in developing a budget and maintaining proper accounting records. Report Boom or Bust? Federal Relief Aid and Local …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsNew York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and … Selected Economic Trends Job Losses Are Concentrated in Lower-Paid Sectors Six months into the COVID-19 recession, … share of job losses statewide and especially in New York City. Among the nearly 1.3 million net jobs the State …
https://www.osc.ny.gov/reports/covid-19-september-30-2020UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… members. United’s payments to medical providers are based, in part, on procedure codes billed on claims that indicate … United will not pay for certain procedure codes billed in combination with other procedure codes unless the provider … for claims preparation and submission. Recover the $39,345 in overpayments identified by our audit. As priorities and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… to ensure the proper management of waste tires in the State. The Department of Environmental Conservation (DEC), … an enforcement policy to ensure timely abatement. To fund waste tire management and recycling efforts, the … fees are deposited into the Waste Management and Cleanup Fund (Fund) for use in administration of provisions of the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followMedicaid Program – Improper Payments to a Physical Therapist
… Purpose To determine whether Mark Amir, a physical therapist participating in New York’s … April 1, 2010 through September 30, 2013. Background Mark Amir is a physical therapist who owns and operates … crossover system. During our audit period, Medicaid paid Mark Amir $305,215. Key Findings Medicaid overpaid Mark Amir …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsSUNY Bulletin No. SU-231
… Purpose To notify agencies that employee participation in tax sheltered annuity plans must be suspended while an … Compensation benefit and any supplemental payments for on-the-job injuries. Affected Employees SUNY and … paycheck dated on or after January 1, 2016 Background Under IRS regulations, workers’ compensation-related benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-231-suspension-403b-tax-sheltered-annuity-plans-employeesArea #5 – Malware Protection – Information Technology Governance
… Malicious software, or malware, are software programs that are designed to harm computer systems. These programs can … to ensure compliance. In addition, some malicious programs are written to automatically propagate, or spread across, any …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … ("Value"), located at 257 Broadway in Lynbrook, New York, for allegedly defrauding the New York State Medicaid program … Olga Sunitsky, under the supervision of MFCU NYC Regional Chief Auditor Thomasina Smith. Investigative …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… resolve a legal dispute: after a proceeding has been begun in front of an administrative agency authorized to direct … voucher using the appropriate account code described in Chapter IV, Section 5.C - General State Charges – Claims, … Administrative Awards and Contractual Awards are listed in GFO section IV.5.C under the titles ”Administrative or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfState Agencies Bulletin No. 1080
… by NBT , and Did not receive a refund previously in paychecks dated March 10, 2011 (Institution) or March 16, … refunds for inactive accounts while preparing to close in December 2010. They were submitted on a separate file by … NBT and were excluded from the initial refunds processed in March in order to allow time for OSC to conduct a review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bondsCUNY Bulletin No. CU-407
… Purpose To explain procedures for entering payments into the Time Entry page. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … in the employee’s taxable gross wages and is subject to all employment and income taxes. Questions Questions about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleIT Security Fundamentals – Information Technology Governance
… submission. Having accurate and complete data is essential for good decision-making. What good is the information if it …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsOpinion 88-17
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether … of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St Comp, … the following questions: (1) Does the opinion expressed in 34 Opns St Comp, 1978, p 154, with regard to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-17