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XIV.5 Employee Award Programs – XIV. Special Procedures

… the issues Business Unit personnel should be aware of in planning for employee award programs and the requirements … awards, recognition awards and achievement awards. In addition to these guidelines, individual award programs … additional program-specific requirements or limitations. In planning or implementing each type of program, Business …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programs

DiNapoli Releases State Cash Report

… Tax revenues of $3.9 billion in May were stronger than projected, with collections for the … said. “New York has also collected more than $1.5 billion in settlement dollars that are not yet appropriated. These … to stronger personal income tax (PIT) collections received in April with the filing of annual returns for the 2014 tax …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-report

Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program

… the Housing Trust Fund Corporation (HTFC) is engaging in adequate outreach activities to make sure the program is … component of Homes and Community Renewal, administers RRAP in partnership with the United States Department of … for low-income elderly and family tenants residing in multi-family properties in rural areas of the State, with …

https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-program

Physical and Financial Conditions at Selected Mitchell-Lama Developments

… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) … agents for management services, which must be approved in writing by HPD. The managing agents of Mitchell-Lama …

https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developments

State Agencies Bulletin No. 2159

… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-provided

Ordinary Death Benefit

… – Signed into law on December 16, 2022 as Chapter 720 of the laws of 2022 – A.7730/S.6619-A (Abbate/Gounardes) - Increases the age at which the ordinary death benefit commences to be … and the New York State Teachers' Retirement System (TRS) is in service to the full retirement age. Memo Bill Text …

https://www.osc.ny.gov/legislation/ordinary-death-benefit

Oversight of New York State Forest Tax Programs

… and landowners are adhering to requirements to assist in the protection of the environmental benefits of the … of both healthy forests and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax … qualifying private forest landowners. Forest land enrolled in the 480a Program receives an annual property tax exemption …

https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programs

Compliance With Executive Order 95 (Open Data)

… with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of … publishable State data and make such data freely available in accessible formats for public use. As of March 2021, there … is responsible for managing water, land, and air pollution in order to enhance the health, safety, and welfare of the …

https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-data

Physical and Financial Conditions at Selected Mitchell-Lama Developments

… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) … for management services; these agreements must be approved in writing by HPD. The managing agents of Mitchell-Lama …

https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developments

State Agencies Bulletin No. 2059

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-provided

State Agencies Bulletin No. 2159.1

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-provided

Town of Cohocton – Oversight of Ambulance Service (2025M-49)

… of and policy development for the District resulted in excessive fund balance and unnecessary tax increases. … action. Appendix C includes our comments on issues raised in the Town’s response letter. We conducted this audit … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …

https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49

Montrose Fire District – Claims Auditing (2025M-53)

… documentation indicating that the services outlined in the rental agreement were rendered. A claim totaling … an automatic defibrillator (AED) without obtaining quotes in accordance with the District’s purchasing policy or … C includes our comments on issues raised in the District’s response. We conducted this audit pursuant …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53

Churchville-Chili Central School District – Procurement (2025M-18)

… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18

Vertus Charter School – Information Technology Asset Management (2025M-9)

… safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … significant portion of a school’s IT asset inventory, both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT assets purchased from July 1, 2023 …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9

Village of Herkimer – Payroll (2025M-37)

… overtime are not adequately documented or supported, there is an increased risk the Village may provide compensation to …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37

Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)

… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025m

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