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XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
This section discusses how to process adjustments to an employees taxable income for prior tax years in order to comply with Internal Revenue Service IRS reporting requirements
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsLaw Pertaining to SUNY Police Officers
… (ERS) to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 membership. If I transfer … a municipality that has a 20 or 25 year retirement plan, does my SUNY time count toward satisfying the 20 or 25 year …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersBriarcliff Manor Union Free School District - Procurement (2020M-173)
… for three out of the six professional service providers in the past five years. Key Recommendation Ensure periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… reported and that money was safeguarded. Key Findings The bylaws provided limited guidance on financial … were paid without Membership approval, as required by the bylaws and 47 claims totaling $34,437 were paid without … no supporting documentation. Key Recommendations Amend the bylaws or adopt separate written financial policies and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Henderson Fire District – Financial Activities (2025M-67)
… the audit period to review the District’s 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, 2025. Understanding the Audit Area To help ensure … of December 31, 2023, the District had four bank accounts with combined cash balances totaling $826,257. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67DiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… Jobs in New York City’s technology sector grew over the … employment in New York City increased by 33.6% (43,430 jobs) from 2016 to 2021 to reach a record high of 172,570 jobs. The city’s private sector lost 3.3% of jobs during this … Jobs in New York Citys technology sector grew over the course …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesDiNapoli: State Faces Potential Budget Gaps
… this year, but after adjusting for timing of certain payments, the report estimates such spending growth at 3.6 …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsState Police Bulletin No. SP-236
… Pay page or the Automated Interface file (NHRP573) at the Effective Date level of Earnings Code EPA or EPI and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-236-2023-state-police-education-paymentPinnacle Organization – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Pinnacle’s CFR for the fiscal year ended June 30, 2015 and certain expenses … with disabilities who are between three and five years of age. Pinnacle is managed by an eight-member Board of … lease payments related to LTAL transactions, and $4,112 in non- reimbursable expenses; and $36,891 in personal service …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualUnity House of Troy – Compliance With the Reimbursable Cost Manual
… for one of its classrooms for a full year, although the classroom operated for only part of the year; and $82,694 in …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualSky Light Center Inc. – Supported Housing Program
… in contingency funds that were to be used specifically for client housing emergencies. Officials reportedly used these monies to purchase client "wish list" items such as microwave ovens and … Sky Light officials did not make all required visits to client apartments. As a result of our own visits, we …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… special education provider located in Clinton County, New York. North County provides preschool special education … in non-reimbursable interest expense, $5,580 in ineligible life insurance expenses, and $3,207 in other non-reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… an annual CFR filed with SED. The State reimburses the DoE for a portion of its payments to KTI. For the two fiscal years ended June 30, 2009, KTI claimed and … service disallowances consisted of $44,824 in excess salary costs for its Executive Director, $169,648 in …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualCity of Newburgh – Budget Review (B21-6-13)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … potentially face shortfalls based on revenue estimates for parking violation fines, sanitation user fees, sewer … at the end of 2021. The City faces potential increased salary and wage costs when these agreements are settled. The …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Payroll Forms
… Service Payroll Voucher ( Fillable PDF ) AC 934-P – Next of Kin Affidavit for Bureau of State Payroll Services ( Fillable PDF ) ( PDF ) AC 1394 – … To view, complete and print the fillable forms, you will need the Adobe Acrobat Reader software installed on your …
https://www.osc.ny.gov/state-agencies/payroll/formsDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… . The Paris agreement sets a goal to limit the increase in global average temperature to well below 2°C above … pursue efforts to limit temperature increases to 1.5°C. In order to meet the 2°C goal, climate scientists estimate that a 55 percent reduction in GHG emissions globally is needed by 2050 (relative to 2010 …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… in Fall 2021 and not all SUNY institutions experienced increases. The college-age population that drives enrollments … college students to higher degree programs, particularly for disadvantaged students. Degrees and Return on Investment … including salaries upon graduation, are more positive for New York’s college students than those in other states. …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsArea #2 – IT Security Training and Awareness – Information Technology Governance
… threats, underscores the importance of including all users in IT security training. It is also important to update the … policies and training and can focus attention on security in general or some narrow aspect of security (e.g., the … on one or more of the following issues: Emerging trends in information theft and other social engineering reminders; …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… preschool children. KQC leases office space in Manhattan for its business operations. In turn, KQC subleases to and … in an annual CFR filed with SED. SED reimburses the DoE for a portion of its payments to KQC. For the two fiscal … service disallowances consisted of $73,258 in excess salary costs for its Executive Director/Owner and $64,878 in …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manual