Search
CUNY Bulletin No. CU-591
… Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-591-cuny-june-2017-uniform-allowance-paymentState Agencies Bulletin No. 1659
… System (SFS) in 2018 Background Under the previous tax law, qualified employees could deduct the reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed into law on December 22, 2017 suspends the moving expense deduction for tax years beginning after December 31, 2017 through December …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Receipts must be submitted in the Accounts Receivable (AR) module and must be coordinated with OSC’s Bureau of State … Receipts of this Guide for further information on AR adjustments. The type of adjustment that is needed and any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewState Agencies Bulletin No. 1870
… purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA ASU Work-Related Clothing … SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24250 10050 54001 … residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice Earnings Code UA0 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1870-2020-csea-work-related-clothing-allowance-asuState Agencies Bulletin No. 1965
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA ASU Work-Related Clothing Allowance. Affected Employees Employees in the Administrative Services Unit (ASU) – BU02 who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 1729
… a treaty between their country and the U.S. with wages in tax year 2018 Background According to the IRS instructions … persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from … as claimed in the Federal Tax Data page. Box 6 Net Income This box is only populated if there is an amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholdingIX.5 Federal Billing & Invoicing – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in … created, agencies are able to start spending against the grant award via the project. As expenditures are recorded against the grant award via the project, those transactions will get …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingLivingston County Court and Trust Funds (2022-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… on charges of wire fraud and subscribing to false tax returns. Manhattan U.S. Attorney Preet Bharara stated: … in Florida, and then failed to report any of it on his tax returns. Public corruption victimizes the public … Agent in Charge Shantelle P. Kitchen said: “Criminal tax investigations are often intertwined with investigations …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… Budget makes important investments in education, health care and other important areas, it’s critical to maintain a … New Yorkers. The budget will use $5.5 billion of federal aid in SFY 2021-22 and is required to use the rest by the end … for rent and homeowner relief, $2.4 billion for child care resources to aid providers and improve subsidies to …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, report and … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… for pick up at the Division of Treasury located at 110 State Street in Albany. The Business Unit’s courier must be … Business Unit until the order is received. E Office of the State Comptroller (OSC) Use Only L Land Purchase N Wire … to use this handling code, please contact the Bureau of State Expenditures’ Customer Service at (518) 474-4868 or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeSchenectady County – Investment Program (2025M-5)
… Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve … evaluation of investment results. During our audit period, the County maintained an average available for investment … or consider other legally permissible investment options. In addition, County officials did not create a comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Public-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… sure taxpayers are not short-changed by an artificially low valuation; Keep private sector profits within reason and …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedComptroller DiNapoli Releases School District Audits
… websites although it is prohibited by district policy. In addition, district officials did not provide Information … because the district generated operating surpluses in three of those years. After adding back the appropriated … from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… fund balance to decline 65% from $1,165,418 as of Jan. 1, 2018 to $403,003 as of Dec. 31, 2020.If the board continues to use fund balance at the …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… Fire District No. 1 (District) officials develop and manage a comprehensive investment program? Audit Period … policy that can provide officials with a tool to manage finances more effectively and help ensure that funds … safe and liquid. However, officials did not develop and manage a comprehensive investment program. For example, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … duties are not segregated and village officials do not provide adequate compensating controls, such as … officials did not have specific criteria to document how they arrived at their decisions when approving or denying …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Local Government Debt Levels Off
… second with $2.2 billion in 2018. Nassau County was also home to the town and village with the highest debt in the state. The Town of Oyster Bay reported $744 million in debt outstanding in 2018, an …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offState Comptroller DiNapoli Releases Audits
… Tool (Follow-Up) (2018-F-4) An initial audit released in September 2016 found that CUNY’s processes and controls … only to functions that were necessary to meet their needs. In a follow-up, auditors found CUNY officials have made progress in addressing the issues identified in the initial report. Of …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0