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State Agencies Bulletin No. 1863
… Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense … tax deficiency deductions will be initiated in early 2021 for any “Taxable Expense” that did not have taxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1769
… Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … portion that is greater than the applicable Federal rate and not substantiated by receipts. The 2019 maximum rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1769-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2283
… Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS … taxes from meal allowances for non-overnight travel (day trips). One-Year Rule: The IRS requires employers to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bolivar-Richburg … Central School District – Financial Management (Allegany County) Auditors compared budgeted appropriations and … services were rendered in accordance with the contract. Madison Central School District – Reserves and Debt Service …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsDisposal of Electronic Devices (2012-S-70)
To determine if those electronic devices approved for sale as surplus equipment by the Department of Agriculture and Markets (Department) through the Office of
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s70.pdfDisposal of Electronic Devices (2012-S-40)
To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s40.pdfDisposal of Electronic Devices (2012-S-73)
We recently examined 218 electronic devices that had been readied for sale as surplus by the Department of State (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s73.pdfWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… claims totaling $3.9 million. The Board did not develop an online banking policy or procedures to verify that … and approval prior to payment. The Board should develop an online banking policy. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsOpinion 96-10
Whether a fire district may transfer the unexpended balance of a capital reserve fund established for the acquisition of new equipment into the general fund
https://www.osc.ny.gov/legal-opinions/opinion-96-10Estimated Invoice
… to pay a discounted prepayment amount by December 15, 2025. ( Note: Since the February 1, 2026 due date falls on a … during State Fiscal Year April 1, 2024–March 31, 2025 (SFY 2024–25). To view the Fiscal Year Earnings used to … broken down by tier, plan and option. SFY 2024-25 and SFY 2025-26 Rates for the Employees’ Retirement System SFY …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… defrauded and preyed on the New York State pension system, all to fill their pockets and satisfy their greed," James … father’s death. When NYSLRS learned of the death in 2022, all payments were stopped and an investigation was initiated. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsTravel Advisory No. 6
Updated Travel Form AC 132S
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/6-updated-travel-form-ac-132s-employee-report-travel-expense-and-claim-paymentOther Bulletin No. 29
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the April 2016 SCF M/C … the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the … regarding the composite position must be included on the General Comments page. Reason code SAC (Mass Salary Increase) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-29-april-2016-state-university-construction-fund-scfDiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… Albany County District Attorney David Soares and the New York State Police today announced the arrest of Alayne Bertolino for allegedly stealing more than $240,000 in New York state pension payments made to her deceased … 1991 and was receiving a pension via direct deposit into a bank account jointly held with his daughter, Alayne …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsHaldane Central School District – Budget Transfers and Information Technology (2015M-279)
… District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. The current budget … budget transfers to be made with late or no approval. The payroll clerk, School Business Manager and two employees of a … Update the budget transfer policy to include a dollar threshold for budget transfer approvals. Ensure that budget …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… (ii) methods for dispatching POs. Note: This section does not apply to bulkload agencies who do not use the SFS Purchasing Module to approve and dispatch POs … SFS to electronically authorize POs. Online agencies are not required to physically sign a PO prior to sending it to a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchState Comptroller DiNapoli Releases Municipal & School Audits
… nonstudent network user accounts were no longer needed and should have been disabled and 11 of 21 local user accounts …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Unified Court System Bulletin No. UCS-347
… for employees in Negotiating Units SY, SR, and S9 who do not meet the eligibility criteria. The OCA must notify OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-356
… automatic processing of the June 2025 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for payments not processed … employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who meet the eligibility criteria are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-356-june-2025-uniform-and-equipment-uniform-allowance-andVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Budget Transfer is the budget entry component that is used to move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget Transfer Component must have a zero net financial impact across all budget lines. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfers