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Other Bulletin No. 66
… Purpose: The purpose of this bulletin is to provide the State University … State University Construction Fund with an increment code of 1976-2018 who meet the eligibility criteria are affected. … Fund’s Board Resolution 2017-12 authorizes the Memorandum of Agreement between the State University Construction Fund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-66-april-2023-state-university-construction-fund-scf-civilOpinion 2007-7
… to perform an official duty, but may not record blocks of time when an elected official is merely available to … (the “Retirement System”) relative to the calculation of time worked for elected officials. The regulation in … however, that an elected official may record blocks of time when he or she is merely available to the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Former Bronx Youth Director Pleads Guilty
… today announced the guilty plea of Earnestine Russell to grand larceny in the third degree for stealing grant money from a state-administered, federally-funded grant to support after-school programs for middle school children. … today announced the guilty plea of Earnestine Russell to grand larceny in the third degree for stealing grant money …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyState Comptroller DiNapoli Releases Municipal & School Audits
… or consider other legally permissible investment options. In addition, officials did not create a comprehensive … funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking … between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … January 1, 2010 through July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has … The purpose of our audit was to determine if Town officials established …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Opinion 89-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … if the notice affects more than one parcel of real property. You ask if a county clerk may charge additional … Whether a county clerk may charge additional fees for the filing of a notice of pendency if the notice affects more …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Cleaning It Up: The Foreclosure Problem and the Response of Local Governments
Cleaning It Up: The Foreclosure Problem and the Response of Local Governments
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure.pdfReplacing the Medicaid Computer System, Getting It Right for Taxpayers, May 2010
In State Fiscal Year (SFY) 2009-10, All Funds spending for New York State amounted to $126.9 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-medicaid-2010.pdfRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
Determine whether the Royalton-Hartland Central School District (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate District personnel.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/royalton-hartland-2021-4.pdfAccountability and Surplussing of Vehicles (Follow-Up)
… or medical appointments. Within the New York City (NYC) region, four local Developmental Disabilities Services … were assigned to the transportation offices of the four NYC DDSOs. Statewide policy requires vehicles be used only … whether OPWDD properly accounted for and surplussed its NYC region vehicles, and whether staff used those vehicles …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followState Agencies Bulletin No. 2283
… per mile effective from January 1, 2024, through December 31, 2024. Chapter XIII Section 4.C Travel Mileage Rates . … travel reimbursements for 2024 will occur on December 12, 2024, and will include all reimbursements paid by SFS … tax deficiency deductions will be initiated in early 2025 for any “Taxable Expense” that did not have taxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2384
… purpose of this bulletin is to provide agencies with the 2025 calendar year-end procedures for taxable travel reimbursement. Background: Taxable travel … Federal rate and not substantiated by receipts. The 2025 maximum rate allowed by IRS for PCM is 70.0 cents per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2170
… Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the … Guide to Financial Operations Chapter XIII, Section 4.E - Overnight Per Diem Rates . Non-Overnight Meal Allowances: The IRS requires employers to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2079
… 62.5 cents per mile effective from July 1, 2022 through December 31, 2022 Chapter XIII Section 4.C Travel Mileage … of taxable travel reimbursements for 2022 will occur on December 9, 2022 and will include all reimbursements paid by SFS from November 18, 2022 through December 8, 2022. The reimbursements will be reflected as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1769
… agencies with the 2019 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel … by receipts. The 2019 maximum rate allowed by IRS for PCM is 58 cents per mile effective from January 1, 2019 … December 31, 2019. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1769-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses … campuses. The audit’s review of seven SUNY campuses — University at Buffalo, Binghamton University, SUNY Downstate Sciences University, Empire State … The State University of New York SUNY needs to make sure its campuses …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… but only 356 of them were completed within the time frames prescribed by law. Also, as of October 31, 2019, the FIC had …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… categories such as general maintenance and operation expenses, general office and administrative expenses, general overhead, etc. Unless it is otherwise … cost to the contract. The method used to allocate indirect expenses is documented, accurate and common to all programs. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsFood Insecurity Persists Post-Pandemic
… programs, including emergency food benefits, have lapsed and food insecurity has grown, as food and other costs remain … area. FIGURE 5 – Year-Over-Year Change in Food-at-Home CPI Index, New York Metropolitan Area and U.S., … to federal safety net programs such as SNAP and the enhanced Child Tax Credit that benefited food-insecure …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff … However, the Board did not ensure the fees paid to the Corporation were accurately calculated and paid according to …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1