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State Agencies Bulletin No. 1596
… W-2 reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the applicable Federal … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section … and employment taxes if employment away from home at a single location is realistically expected to last for more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1596-year-end-procedure-taxable-employee-expense-reimbursementsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District … controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Roosevelt Childrens Academy Charter School Selected Financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsState Contract and Payment Actions in January
… million with New York State Industries for the Disabled Inc. for printing and mailing of court appearance … with the Town of Greenburgh in Westchester County for a landfill closure assistance grant. Office of General … million with Staff Today Inc. and $2.1 million with RCM Technologies USA Inc. $3.4 million with Diskriter Inc. for …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The audit covered the period … “dual-eligibles.” In 1997, Congress established Medicare Part C, the Medicare managed care program also known as Medicare Advantage. Under Medicare Part C, private managed care companies administer Medicare …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersOverpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… for excessive amounts of coinsurance on 497 claims for clinic services. Because of the excessive claims, Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followSouth Country Central School District – Enhanced Budget Review (B26-7-4)
… Review The objective of the review was to provide an independent evaluation of the adopted budgets for the 2024-25 … interested stakeholders requested our Office provide an independent review of the District’s finances. As a result, … The objective of the review was to provide an independent evaluation of the adopted budgets for 202425 and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… on nine financial indicators and creates a fiscal stress score. Indicators assess fund balance, cash-on-hand and … Each municipality receives a separate "environmental" score based on this assessment. In an accompanying report … their financial information in time to receive a stress score or that filed inconclusive data has increased each year …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. 2395
… agencies of OSC’s automatic processing of the December 2025 Security Seniority Payment (Earnings Code SSP) and provide instructions for payments not processed automatically. Affected Employees: … Supervisors Unit (SSPU) provides for payment of the 2025-2026 Seniority Payment in December 2025 as a one-time, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2395-new-december-2025-nyscopba-and-council-82-security-seniority-paymentVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2011, to September 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. … There were no timesheets or other records of the days or hours worked, such as calendars and logs, for four salaried … proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… high despite steady employment gains and State tax rates that have already increased to maximum permissible … Sources: U.S. Department of Labor; U.S. Department of Treasury Interest due on New York’s advance has been limited … the Federal UTF (in millions) Source: U.S. Department of Treasury States have addressed their outstanding advances …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueState Agencies Bulletin No. 2044
… which implemented the 2019-2023 Agreement between the State of New York and PEF, provides for a payment of performance advances …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2044-september-2022-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 2153
… which implemented the 2023-2026 Agreement between the State of New York and PEF, provides for a payment of performance advances …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2153-september-2023-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 287
… rules are in effect for the reporting period: Annual Lease Value Method (ALV) - This method may only be used by … by all employees as an alternative to either the Annual Lease Value or Special Commuting Rule method. The Fixed Rate … January 1, 1997 (4 full years) may recompute the annual lease value for this reporting period. Officers newly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001State Agencies Bulletin No. 2358
… Background: Pursuant to the New York State Fiscal Year 2026 Enacted Budget, Judiciary Law Section 519 has been … Code JUR in the amount of $72/day (or the amount an employee would have received if they worked that day, if less … undeliverable due to the agency’s inability to locate the employee, the agency should follow the Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be … the component being renovated. To be considered a general fixed asset, an improvement must: Cost over $100,000 Have a … in the appropriate account code to indicate the type of fixed asset owned and the source of the monies from which the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring … Consider amending the District’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtTown of Cambria – Capital Projects Financing (2017M-161)
… Town of Cambria Capital Projects Financing 2017M161 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161