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Fiscal Stress Monitoring System: 2013 List and Details for School Districts
All data worksheet in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2013-schools-all-data-workbook.xlsLayers of Debt: Trends and Implications for New York’s Local Governments
LOCAL GOVERNMENT ISSUES IN FOCUS
https://www.osc.ny.gov/files/local-government/publications/pdf/lgdebt.pdfFiscal Stress Monitoring System: 2017 List and Details for School Districts
All data worksheet in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2017-schools-all-data-workbook.xlsOpinion 88-56
… bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner … with the district, does not have a prohibited conflict of interest in purchase contracts between the firm and the … with the district would have a prohibited conflict of interest in contracts between the firm and the district. …
https://www.osc.ny.gov/legal-opinions/opinion-88-56New York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseEnding Your Membership – State Police Plan
… an officer or employee with an employer that participates in NYSLRS. …
https://www.osc.ny.gov/retirement/publications/1518/ending-your-membershipOversight of Drug Disposal
… environmentally sound disposal options, such as approved drug take-back programs, are available. Since 2008, the … is regulated at the federal level primarily by the U.S. Drug Enforcement Administration (DEA) and at the State level … of the sampled Providers had effective controls over the drug disposal process, which followed the regulations and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalState Comptroller DiNapoli Releases Municipal & School Audits
… The treasurer did not solely receive and deposit all money as required and allowed a member to handle hall rental … which he inappropriately deposited and withdrew district money. The board did not ensure all goods and services were … received, accounted for and dispersed all district money. Border City Hose Company – Financial Oversight (Seneca …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2002-9
… This opinion represents the views of the Office of the State Comptroller at the time … of services by private organization); (contribution to private organizations) PUBLIC CONTRACTS -- Contracts Not … with the operation of the town's recycling center and pay the individuals consideration for such services under the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Environment, Energy and Agriculture – 2023 Financial Condition Report
… source of primarily pay-as-you-go funding to address the State’s environmental needs. Appropriations to the EPF have … Supports an array of environmental programs, such as State and municipal open space conservation; municipal and … Act of 2022.” With nearly 68 percent of voters who voted on the ballot question supporting it, the Bond Act became the …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureOpinion 93-3
… 1965, p 516; 19 Opns St Comp, 1963, p 430; cf ., e.g., 29 CFR 1910.134[b][10], 1910.156[b][2], pertaining to federal … State Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law …
https://www.osc.ny.gov/legal-opinions/opinion-93-3SUNY Bulletin No. SU-123
… travel, room and board. These payments are reportable on Form 1042-S and may be subject to nonresident alien tax … student has all required paperwork (i.e. SSN/ITIN and Form W-8BEN) The following fields must be populated: o Tax Treaty/NR Data Date of Entry: (from Form W-8BEN) Eligible Income Code: Enter Code 15 Country: (enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Contract Expenditures of Palladia, Inc. (Report 2020-S-5 … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followState Agencies Bulletin No. 1167
… Purpose To ensure use of the revised Direct Deposit Form for NYS employees and advise current participants in the … Personal Privacy Law Notification on the Direct Deposit Form Affected Employees New enrollees and current … Personal Privacy Law Notification on the Direct Deposit Form for NYS Employees (AC 2772). Agencies are directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1167-revised-personal-privacy-protection-law-notification-direct-depositMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… services; home health aides; physical and occupational therapy; medical appliances and supplies; and drugs. When …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredOpinion 88-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to construct recreational building in which room(s) used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds … an indoor recreation facility would fall within the meaning and intent of the term "recreation purposes". We …
https://www.osc.ny.gov/legal-opinions/opinion-88-21State Agencies Bulletin No. 1944
… the New York State Payroll System (PayServ) for tax year 2021. Affected Employees Employees with employer-provided … withheld for tax year 2021. Failure to meet deadlines may result in negative tax consequences for employee. If an … refer to IRS Publications listed below: IRS Publication 15 (Circular E, Employer’s Tax Guide) IRS Publication 15-B …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated January 9, 2025 and Institution paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Agencies Bulletin No. 1462
… This box is populated with the employee’s Social Security (SSN) Number as written in the National ID field on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… This box is populated with the employee’s Social Security (SSN) Number as written in the National ID field on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholding