Search
State 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-reimbursementsSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of … Transportation Authority: New York City Transit and Staten Island Railway - Selected Aspects of Railcar Fleet …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followState Agencies Bulletin No. 1155
… Purpose To notify agencies (with the exception of the City University of New York) of increases in maintenance rates for employee housing and … To notify agencies with the exception of the City University of New York of increases in maintenance rates for employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsTown of Covington – Town Supervisor (2013M-371)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … for all funds totaled $755,985. Key Findings Due to the poor condition of the Town’s financial records and reports, the Board was unable to determine the Town’s true financial condition or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Protection of Child Performers
… Purpose To determine if the Department of Labor (Department) adequately ensured that parents/guardians … 2014 through March 16, 2017. Background The Department of Labor (Department) is charged with protecting workers in New … Rules and Regulations (NYCRR) and Article 4-A of the State Labor Laws (Law) were established to protect child …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersState Agencies Bulletin No. 127
… Purpose To inform agencies of two new deduction codes for employees in the Public Employees Federation (PEF) … Bargaining Unit 05 Effective Dates Checks dated 12/16/1999 for Institution payroll Checks dated 12/22/1999 for … To inform agencies of two new deduction codes for employees in the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/127-new-voluntary-insurance-codes-pefOpinion 92-1
… retained percentages. (3) Certificates of participation ("COPs") in connection with installment purchase contracts … of 1991, provides that certificates of participation ("COPs") in connection with installment purchase contracts … §2445, as amended by L 1991, ch 413, in connection with COPs executed and delivered by the New York State Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Oversight of Disability Services (Follow-Up)
… State. Each fiscal year, SUNY Administration develops a Master Capital Plan that identifies construction and … Design. Additionally, campuses have their own Facility Master Plan that evaluates existing space inventories, usage, and condition to accommodate need. Both the Master Capital Plan and campuses’ Facility Master Plans …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… section advises Business Units how to process payments to the New York Independent Systems Operator (NYISO). NYISO … Units about five business days to audit and process the invoices. However, starting October 1, 2011 the Federal Energy Regulatory Commission requires market …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorOpinion 92-4
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (supervised … fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness … functions, the nature of the supervision is such that the fire district has reasonable assurance that it is realizing …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate … IT contingency plan that is periodically evaluated updated as necessary and disseminated to appropriate District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologySelected Aspects of Discretionary Spending
… in 1970 to develop and improve the public transportation systems in the central region of New York State, including … and it incurs indirect or “discretionary costs” that support overall objectives. The audit identified a total of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… included in our initial audit report, Housing Trust Fund Corporation – Internal Controls Over and Maximization of … offices and agencies, including the Housing Trust Fund Corporation (HTFC). Through HTFC, HCR receives federal … for tenants entering into new lease agreements. SDA was a temporary initiative started as a result of the COVID-19 …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… require certain actions to be taken within specific time frames: participant eligibility determination must be made … Key Findings The Department does not always meet time frames for eligibility determinations, finalization of IPEs, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Objective Determine whether Rensselaer County (County) Industrial Development Agency (RCIDA) officials ensured … Determine whether Rensselaer County County Industrial Development Agency RCIDA officials ensured …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Cohoes City School District – Medicaid Reimbursements (2022M-107)
… provided. Ensure, session notes are entered in the billing system in a timely manner. Ensure billing reports are reviewed every billing cycle to identify issues needing correction and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Town of Sweden – Justice Court (2014M-318)
… program, but do not use the report that includes all tickets pending for more than 60 days, which led to filing … basis for timeliness and accuracy. Ensure all traffic tickets that are unresolved after 60 days are reported to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Health and Safety of Children in Foster Care (Follow-Up)
… our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … our initial audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-follow