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XII.6.L Replenishing an Advance Account – XII. Expenditures
… to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” function in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… DiNapoli issued the following statement today on the MTA’s February Financial Plan: “The MTA’s February Financial Plan underlines the seriousness of the … DiNapoli issued the following statement today on the MTAs February Financial Plan …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planDiNapoli: June Tax Receipts Down 17.3% From Last Year
… State tax receipts in June were down $1.5 billion or 17.3 percent from the previous … as the Division of the Budget withholds some payments in response to fiscal uncertainty. All eyes are on … State tax receipts in June were down $15 billion or 173 percent from the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearA Statement from Comptroller DiNapoli on the Murder of George Floyd
… This time, the response must be different. Too many Black lives have been lost or marginalized over the years to … of race and equality are crucial not only for progress in Black and Brown communities, but for all Americans. Whatever …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as 10 … and municipal officials will need to plan around a tax cap below two percent,”said DiNapoli. “My audits have shown … can limit spending or cut costs in order to stay under the cap.” The tax cap, which first applied to local governments …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of Victor, West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andVillage of Horseheads – Collections (2023M-169)
… In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169DiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… Local sales tax collections in New York state increased by 12.6% … $192 million from the same time last year. “Overall local sales tax collections were strong in August, even with many … Schuyler County saw the steepest decline (-24.8%). Monthly sales tax distributions made to counties and tax-imposing …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… the statutory limit by $2.2 million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated … 2023 exceeded the limit by $6.3 million or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mTown of Java – Tax Collection Remittance (P1-24-21)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $922,000 to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway … Board did not verify that disbursements were supported and for an appropriate purpose prior to payment. The Board also … a result, 47 Town assets totaling $6,654 were unaccounted for. We reviewed 949 disbursements totaling $2 million that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… Determine whether Exploration Elementary Charter School for Science and Technology (School) officials ensured … disbursements (disbursements) were supported and for appropriate School purposes, properly reviewed and … not ensure that disbursements were adequately supported, for appropriate School purposes, properly reviewed and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollState Agencies Bulletin No. 1483
… Change/CRT (Change Rate) if the Pay Basis Code is HRY for all subsequent rows provided the employee continues to meet … code of Data Change/PJR or Pay Rate Change/PJR for all subsequent rows provided the employee remains in an … Schedule and the employee occupied an eligible position at all times effective 3/26/09 through current the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1483-managementconfidential-mc-second-2-parity-increase-effective-april-2016State Agencies Bulletin No. 1424
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an … to the best of their knowledge, true and compliant with IRS regulations. Information about the vehicle itself, such …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1424-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1510
… Purpose To inform agencies of the procedures and provide instructions for reporting the … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC Actions OSC will report … To inform agencies of the procedures and provide instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1510-procedures-reporting-taxable-value-personal-use-employer-providedCUNY Bulletin No. CU-582
This bulletin informs agencies of OSCs automatic processing of the minimum wage increase for hourly Student Aide employees and provide instructions for payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-582-2017-minimum-wage-increase-cuny-student-aideState Agencies Bulletin No. 1493
… maintain the deduction rate of three percent of gross pay for the existing FICA repayment obligation. A new FICA … Regulations. Treasury Regulation §31.6205-1(b) provides for the “adjustment” (correction) of errors in Federal … the employee share that was remitted to the IRS by the Office of the State Comptroller on their behalf. Failure to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyState Agencies Bulletin No. 1348
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … Immediately Background Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… State Comptroller Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of Transportation and … State Comptroller Thomas P DiNapoli in a letter released today called on the US Department of Transportation and the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… Comptroller Thomas P. DiNapoli today released the report from the Decarbonization Advisory Panel. The report examines … evaluate managers, direct engagement and define exclusion from the Fund’s portfolio; The panel did not recommend the … Comptroller Thomas P DiNapoli today released the report from the Decarbonization Advisory Panel …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panel