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State Agencies Bulletin No. 1269
… the taxable value of personal use of an employer provided vehicle and chauffeur services and provide instructions for … Immediately. Background Personal use of employer provided vehicle and chauffeur services are fringe benefits. Per the … the taxable value of personal use of an employer provided vehicle and chauffeur services. OSC will report the value of …
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 Comptroller DiNapoli Releases Municipal & School Audits
… identified, reported or implemented needed remediation to reduce lead exposure in all potable water outlets as … plan in place, and just one reported testing results to all required parties within the required timeframes. Of … exempted by officials, and 418 could not be matched to a district test result because records were not available …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-3
… the contract award. You state that the State contract, as extended, is for an outright purchase rather than an … political subdivisions and their taxpayers receive the benefits of competitive bidding, while saving administrative … longer participating in the State contract which has been extended to political subdivisions, as intended by section …
https://www.osc.ny.gov/legal-opinions/opinion-89-3CUNY Bulletin No. CU-207
… be performed in any facility, but must be paid from the college where the employee is employed on a full - time basis … are pensionable and subject to dues. Effective Date(s) Refer to the CUNY RF Payment Authorization Form and the … or reduced and there is still money to be paid, the college must insert a new effective dated row to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchOpinion 99-10
… contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … Usefulness (as distinguished from "expected useful life") ENERGY LAW, §9-103; LOCAL FINANCE LAW, §11.00(a): The "expected useful life" of energy facilities or equipment subject to an energy …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Agencies Bulletin No. 1944
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2021. Affected Employees Employees with … and personal use of employer-provided chauffeur services for the period 11/01/2020 through 10/31/2021 as income on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedVendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… State VendRep System The VendRep System is a web-based application for the creation, completion, certification, and … Internet Browser The VendRep System is a secure web-based application that uses JavaScript, cookies and other advance … The VendRep System is a webbased application for the creation completion certification and …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-usersCounty of Rockland – Budget Review (B6-16-19)
… revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. … during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The County does not …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19SUNY Bulletin No. SU-161
To provide agencies with reporting instructions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsCity of Lockport – Independent Audit Services (2014M-238)
… in poor condition, which the certified public accounting (CPA) firm made no indication of in its 2012 audit report. Key … not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… (61 percent), valued at approximately $3.8 million in assessed value, lacked one or more pieces of supporting … a result, the property owner incorrectly received $15,231 in tax reductions. Agricultural building exemptions that were … the property owner may have incorrectly received $80,126 in tax reductions. The Assessor did not have any …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December … not have an effective process to identify all nonresident foster students receiving educational services and bill their … and communicate procedures to ensure that nonresident foster students are properly identified and that accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetLaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s financial condition for the period … The Business Manager has developed a long-term planning model used when preparing the District’s annual budget but … not officially adopted this or any other multiyear plan to address the District’s use of its excess fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Town of Keene – Records and Reports (2024M-27)
… complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage … As a result, the Board lacked reliable records and reports to manage the Town’s financial operations, account … The Supervisor did not provide adequate monthly financial reports to the Board in a timely manner and the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Barker Central School District – Payroll (2023M-19)
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven … or collective bargaining agreements (CBAs), resulting in erroneous compensation calculations totaling $3,131. One … purpose. Perform a more thorough review of payroll during the payroll certification process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7