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Opinion 97 - 12
… before the board) GENERAL MUNICIPAL LAW, §§801, 805-a: An arrangement whereby the recording secretary of the town … however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … or employee is an employee (General Municipal Law, §800[3][b],[c]). An interest in a contract is prohibited if the …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… audit. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits … security numbers and intentionally misstating deductions. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… what each municipality is due. In the third month of each calendar year quarter, these distributions are adjusted …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearHannibal Fire Company – Misappropriation of Funds (2023M-59)
… receive written financial reports or review bank and investment statements and canceled check images. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Limitations – Special 20- and 25-Year Plans
… is calculated, visit our Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsCortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the following statement today on the MTA's July financial plan: “The Metropolitan Transportation Authority … capital program will impact services. The presentation of the July plan makes clear that hundreds of millions of …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… State tax receipts cumulatively through January of State Fiscal … New York State Comptroller Thomas P. DiNapoli. Overall, tax receipts are $1.7 billion higher than anticipated by the … DiNapoli said. “It is important that President Biden’s relief package is passed to prevent cuts to vital services in …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearState Agencies Bulletin No. 1584
… Purpose To inform agencies of a change in the Maine income tax withholding rate. Affected Employees Employees who live and work in the State … income greater than $200,000. Single Standard Deductions : Changed from $8,750 to $11,600 . Married Standard Deduction : …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1584-july-2017-maine-tax-withholding-rate-changeStony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… payroll bulletin on updating PayServ Chartfield Strings for lapsing events for deadlines and additional information. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsState Police Bulletin No. SP-225
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … State Police Bulletin No SP225 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesWalworth-Seely Public Library – Board Oversight (2014M-260)
… was to review the Board’s oversight of Library operations for the period January 1, 2012 through January 14, 2015. … which is appointed by the Town Board. Expenditures for the 2014 fiscal year totaled $229,392. Key Findings The … the by-laws which state that the Treasurer is in charge of all moneys. The Board did not provide pre-approval of the …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Oversight of Public Water Systems (Follow-Up)
… in our initial audit report, Oversight of Public Water Systems (Report 2017-S-45 ). About the Program Our … providing effective oversight of the State’s Public Water Systems (PWSs) to ensure water is suitable for people to … in our initial audit report Oversight of Public Water Systems …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followState Police Bulletin No. SP-218
… this bulletin is to notify agencies of an increase in dues for PBA of the NYS Troopers. Affected Employees Employees in … of the PBA, OSC has implemented a change in the dues for employees in Bargaining Units 07 and 17. The new rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesIX.9.A Transfer Authorizations – IX. Federal Grants
… to §4 (1) of the State Finance Law, no money shall be paid from any fund under the management of the state, or any agency or officer thereof except in pursuance of an appropriation by law. Section 4 (5) also … Pursuant to 4 1 of the State Finance Law no money shall be paid from any fund under the management of the state or any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsAccounts Payable Advisory No. 67
… financial, and social effects of the COVID-19 pandemic. In situations where circumstances of the COVID-19 pandemic cause agencies to experience a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide Financial System using the MIR Adjustment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestVillage of Pomona – Financial Condition (2015M-272)
… plan to address the Village’s deficits. The Board allowed budget line items to be overexpended and budget transfers to be made after the end of the fiscal year … to address the fiscal stress in the general fund. Adopt a budget transfer policy, conduct a careful and thorough review …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272State Agencies Bulletin No. 1754
… mentioned in Payroll Bulletin #1745 , NYSLRS rolled out a new information system in May 2019. The NYSLRS information … Affected Employees Employees who are members of the New York State Employee Retirement System or the New York State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localState Agencies Bulletin No. 838
… Questions about this Bulletin may be directed to your Payroll Auditor. … To explain OSCs automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuity