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Opinion 90-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Purpose To assess Empire State Development Corporation's personal … (ESDC) is a public benefit corporation whose mission is to promote a growing and vigorous economy and encourage job …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsReporting Unclaimed Funds to New York State
… and correcting previous reports eLearning and Resources videos and links to resources on reporting procedures Follow …
https://www.osc.ny.gov/unclaimed-funds/reportersQualified Personal Service Contracts (QPSC) Listing
… April 1, 2025 – March 31, 2026 On June 4, 2008, Governor Paterson issued Executive … §136-A, under which: The contract was approved on or after August 4, 2008; The agency believes that a majority of the …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… The State of New York Mortgage Agency (SONYMA) has boosted … data are available, White homeownership rates were 13 percentage points higher than Asian rates, 34 points higher … costs and limited housing stock across the state.” SONYMA is a New York State public benefit corporation created in …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowNew York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… Protection Program (PPP) is a loan program administered by the U.S. Small Business Administration (SBA) first authorized by Congress in March 2020 to respond to the economic … February 28, 2021. Breakdown of PPP Loans in New York State Number and Value of PPP Loans Approved in New York by …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021XIV.5 Employee Award Programs – XIV. Special Procedures
… award programs and the requirements of the Office of the State Comptroller (OSC) for approving payment for these types … from qualified award programs exceeds the $1,600 limit by $100. Guide to Financial Operations REV. 10/27/2015 … The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsHuntington Manor Fire District – Cash Disbursements (2014M-108)
… they are paid. The Treasurer should maintain control of her signature stamp. Segregate the Secretary’s claims payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Town of Schroon - Town Hall Expansion Project (2018M-128)
… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances … records for projects are accurate and maintained in a timely manner. Ensure the balance of outstanding …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Suffern Central School District - Financial Condition (2019M-145)
… were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being … trends or other identified analyses. Review reserves to evaluate if they are necessary and reduce unneeded reserve … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Opinion 2000-11
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of … of deputy or within five days after a vacancy occurs in the office of deputy, the town board shall have power to … deputy town superintendent of highways (emphasis added). In 1978 Opns St Comp No. 78-388, unreported, we expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 94-27
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … both abutting and non-abutting property owners if it is determined that all of such property owners are benefited …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Agencies Bulletin No. 1681
… check box checked. According to IRS Active Participant Rules (Notice 98-49, 1998-2 C.B. 365; Notice 87-16, 1987-1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1681-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2018State Agencies Bulletin No. 1441
… check box checked. According to IRS Active Participant Rules (Notice 87-16, 1987-1 C.B. 446), employees receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1441-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearState Agencies Bulletin No. 1606
… Plan check box in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees Employees receiving a 2017 … Background Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1606-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearState Agencies Bulletin No. 1528
… check box checked. According to IRS Active Participant Rules (Notice 87-16, 1987-1 C.B. 446), employees receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1528-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… Attorney John J. Flynn, and Erie County Sheriff John C. Garcia announced the arrest of former Deputy Erie County … District Attorney John Flynn and Erie County Sheriff John Garcia, he is being held accountable for his crimes.” …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyOpinion 88-6
… to be designed as an incentive for employees to perform services over an extended period. Accordingly, viewed as a …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Oversight of Direct Placement of Children
… controls in place to ensure that children placed in the direct care of relatives or a suitable person via Family … a safe environment. The audit covers children who were in direct placement between January 1, 2014 and December 31, … a child in foster care. One alternative to foster care is direct placement, where a child is placed in the direct …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-children