Search
XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… The Basic Financial Statements (BFS) issued by the State of New York include, as required supplementary information, … Basis - Financial Plan and Actual - Combined Schedule of Cash Receipts and Disbursements for the General Fund and … report presented in the State's BFS reflects a comparison of the original and revised cash basis financial plan with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… not maintain accurate computerized accounting records and reports. Balance sheet amounts did not agree with general … Recommendations Maintain accurate accounting records and reports. Ensure that bank reconciliations agree with … corrected immediately. File the Town’s annual financial reports within the prescribed statutory period. Perform …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… account as a whole, rather than the needs of its component parts. In this way STIP can be compared with a money market …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipBest Practices – Information Technology Contingency Planning
There are several steps entities can take to improve their ability to quickly restore electronic data
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Town of Huntington – Payroll and Legal Services (2013M-28)
… our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, … the agreements did not require that invoices for legal services provide detail about the basis for the amounts … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Montgomery – Purchasing and Information Technology (2013M-210)
… not ensure that copies of back-up data were stored in a secure off-site location and the Board has not developed a … Ensure that all of the Village’s data is backed up to a secure off-site location, and that an officer or employee …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210CVS Health – Temporary Holding Account Rebate Revenue
… determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueTown of Bangor – Board Oversight (2012M-193)
… Purpose of Audit The purpose of our audit was to review the internal controls over … The Town is governed by an elected five-member Town Board (Board), which consists of the Town Supervisor and four … Town of Bangor Board Oversight 2012M193 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered … million members. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsDiNapoli: Local Sales Tax Collections Grew in 2025
… in New York state totaled $24.4 billion in calendar year 2025, an increase of 4.5%, or $1 billion, from 2024, … today by State Comptroller Thomas P. DiNapoli. Growth in 2025 was higher than the 3.8% average annual growth rate from … outside of New York City grew 4%, or $443 million, in 2025 compared to the previous year. While year-over-year …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… allowed violations and squalid living conditions to go unchecked, according to an audit released today by New … allowed violations and squalid living conditions to go unchecked according to an audit released today by New York …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureState Agencies Bulletin No. 1591
… provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur … and/or chauffeurs Effective Date(s) Immediately Background Personal Use of Employer Provided Vehicle and Chauffeur … employment taxes. OSC Actions OSC will report the value of personal use of an employer-provided vehicle and personal use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1668
… 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/1668-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1269
… designated by the head of the agency, who attests that the valuation is, to the best of their knowledge, true and … provided vehicle. Agencies must review and approve the valuation method chosen to ensure that the State of New York is in compliance with IRS regulations. The acceptable valuation methods are: Annual Lease Value (ALV) – Most …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useState Agencies Bulletin No. 1764
… 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/1764-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System … Employees: Employees with employer-provided vehicles and/or chauffeurs are affected. Background: Personal Use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 94-16
… governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA … of a bank named as a depository of the IDA. In addition, disclosure of interest pursuant to General Municipal Law, … stock of the bank. Initially, we note that, by informal agreement with the Attorney General's Office, this Office no …
https://www.osc.ny.gov/legal-opinions/opinion-94-16State Agencies Bulletin No. 2341
… agencies with instructions for processing the 2024-2025 Firearms Training and Safety Incentive Program Payment … in an agency-directed training program designed to promote firearms proficiency and safety. This program shall be … with State fiscal years. Effective Dates: The 2024-2025 Firearms Training and Safety Incentive Program Payment can be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyOpinion 2001-11
Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have a prohibited interest in contracts for radios
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Agencies Bulletin No. 2366
… of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System … Employees: Employees with employer-provided vehicles and/or chauffeurs are affected. Background: Personal Use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-provided