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Oversight of Drug Disposal
… disposal, have led to the contamination of environmental resources. However, more environmentally sound disposal … of Narcotic Enforcement. While the DEA and DOH primarily support pharmaceutical collection and other environmentally … programs and the programs OASAS oversees frequently manage client pharmaceuticals, and are thus responsible for ensuring …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalState Comptroller DiNapoli Releases Municipal Audits
… the board cannot ensure the loan proceeds were used to further the corporation’s mission. Revolving loan fund … guidance was not developed for loan project eligibility, how loan applications should be reviewed or approved, … $30,664. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Nutritional Assistance – Federal Funding and New York
… Supplemental Nutrition Assistance Program (SNAP) SNAP provides food benefits to low-income families to supplement their grocery … for a household of one to $1,756 for a household of eight, with an additional $220 per person for each additional …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… Objective To assess the extent of implementation of the nine … (ICL), a New York City-based not-for-profit organization, to provide temporary housing, case management, housing … Shelter (Tillary) for the period from December 2013 to December 2021. The original contract for $15.2 million was …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteOpinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck … district) PERSONAL PROPERTY -- Disposition (procedures for sale of unneeded truck by fire district) TOWN LAW, §176(23): … determination that a negotiated, rather than a public, sale of an unneeded pumper truck will yield the best price or …
https://www.osc.ny.gov/legal-opinions/opinion-93-21State Agencies Bulletin No. 2159.1
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2023. Affected Employees: Employees with … affected. Background: Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2023. Affected Employees: Employees with … affected. Background: Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2140
… Purpose: The purpose of this bulletin is to provide agency instructions for … B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation shall receive additional compensation at an hourly rate of pay equal to his/her regular rate of pay when work is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2140-procedures-processing-2023-summer-session-payments-institution-teachersState Agencies Bulletin No. 1944
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through 10/31/2021 as income on the employee’s 2021 Form W-2 using Earnings Code PEV (Personal Employer … of vehicle is for a reporting period of less than the full 12 months, employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… usage. These charges may include tolls paid with EZ Pass accounts or other credit cards issued by the State. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through October 31, 2024, as income on the employee’s 2024 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … of the vehicle is for a reporting period of less than the full 12 months, employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2366
… the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … for the period November 1, 2024, through October 31, 2025, as income on the employee’s 2025 Form W-2 using Earnings Code PEV ( P ersonal E mployer V …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 95-4
… and Duties (procedure for investigating possibility of civil liability arising from alleged criminal conduct) PUBLIC … EMPLOYEES -- Liability (investigation of possibility of civil liability arising from alleged criminal conduct) COUNTY … engaged by the county, and the possible recovery in civil action of payments improperly made. The board may …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 95-6
… imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- … in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller … to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Town of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may … agree to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Agencies Bulletin No. 914
… Institution paychecks dated August 27, 2009 Background The IRS has issued new regulations addressing the taxation of … Social Security and Medicare taxes and must be reported on a Form 1099. The regulation was silent regarding the tax … impacts wages paid after December 31, 2008 and has no impact on the taxation of wages paid prior to that date. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsAudit Committee Charter Guidance and Template
… complete brochure [pdf- 2006] Provisions of Education Law require the trustees or board of education (board) of … function and for the audit committee to assist the board in the oversight of that function. Pursuant to section 170.12 … audit committee, nor will all activities identified in this sample charter be relevant to every committee. Except …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… allegedly stealing campaign funds and lying about money he received from his inaugural committee for personal benefit. Mr. Thomas … of financial disclosure with the City of Mount Vernon when he did not reveal that businesses controlled by an individual … allegedly stealing campaign funds and lying about money he received from his inaugural committee for personal benefit …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardState Agencies Bulletin No. 827
… routes within New York State or any NYS highway routes or parkway systems. The assignment constitutes an exposure to … routes within New York State or any NYS highway routes or parkway systems at least 1/3 of the time actually worked in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/827-50000-retroactive-lump-sum-payment-special-assignment-duty-pay-sadEnforcement of Mitchell-Lama Surcharge Provisions
… developments supervised by the New York City Department of Housing Preservation and Development (HPD). This audit … while preserving the stability and affordability of New York City’s existing housing stock. The Mitchell-Lama … the surcharge for 14 (35 percent) of the 40 sampled tenants, which in some cases resulted in incorrect surcharge …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisions