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State Agencies Bulletin No. 2400

… new Form W-4 and/or IT-2104-E from all employees appearing on the report. If the employee does provide new form(s), … and/or Local Tax Data pages as follows: Employee Main Menu>Payroll for North America>Employee Pay Data USA>Tax … the employee’s Federal Tax Data page as follows: Main Menu>Payroll for North America>Employee Pay Data USA>Tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2400-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2026

State Agencies Bulletin No. 2305

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025

State Agencies Bulletin No. 2099

… date for 2023. Federal Form W-4 Version should be set to “2020 or Later”. Under the Special Withholding Tax Status select “Maintain taxable gross”. Set the Tax Status to “Exempt.” All other fields should be … date for 2023. Federal Form W-4 Version should be set to “2020 or Later”. Under the Special Withholding Tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2099-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2023

Auditing Travel/Conference Claims – Travel and Conference Expense Management

… trip, or taking a side trip, for personal reasons? Did the extension of travel add additional costs? For example, did … because he or she returned on a later flight due to an extension of the trip for personal reasons? Are there …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claims

DiNapoli Releases Guide to Federal Funding in New York

… and other vital programs. “Actions taken in Washington to cut health care, food assistance, infrastructure and other … reduce the services the state provides that simply cannot be replaced by state taxpayers. Understanding how New Yorkers … grants for various Medicaid programs, clean water, and children’s health insurance programs. It also includes a …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-york

Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)

… accounts are inadequate and inaccurate. The Board has not contracted for an audit of the Treasurer’s records for about …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-over

Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)

… Company Secretary inappropriately used a Company credit card for personal purchases of at least $1,100 without … cash disbursements, cash receipts, purchasing, credit card usage and claims auditing. Periodically review bank statements, bank reconciliations, canceled check images, invoices, receipts and the Treasurer’s reports and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations

State University of New York Upstate Medical Center – Selected Travel Expenses

… paid by SUNY Center with outliers in the area of mileage; one of these individuals also had reimbursements … locations. Each individual was reimbursed for tolls and mileage associated with transporting the packages. Key …

https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expenses

Town of Champion – Information Technology (2014M-130)

… disaster recovery plan identifying potential risks and detailing the responses to be taken. This plan should be …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130

Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)

… purpose of our audit was to review the Board’s oversight and the Town’s various cash receipts and disbursements processes for the period January 1, 2013 … The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 census. The Town, …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307

DiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead

… Fiscal Year (SFY) 2017-18 Enacted Budget increases funding for education, clean water, affordable housing and other … decisions in Washington may force tough fiscal choices for the state and raise new questions for local governments and nonprofits that rely on state …

https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-ahead

IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions

… and do not increase the value of the building. Plumbing, roof, or electrical repairs. Interior renovations, such as … such as repainting, replacement of deteriorated siding, roof, or masonry sections. Replacement of a part or component … installing sewer or water lines, water well or septic installation. 60703 Land Preparation To record payment for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projects

NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions

… company. "The utilities sector should pay close attention to AEP's commitment to decarbonize its operations," DiNapoli … shareholder resolution called on the company to adopt and report on targets for the long-term reduction of its GHG … described its practices and plans to add renewable energy, energy efficiency, and grid modernization …

https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissions

State Contract and Payment Actions in January

… Legislature – Assembly $16,900 to Moritt Hock & Hamroff, LLP for outside counsel for independent investigations. State … University of New York $33,200 to Kelley Drye & Warren LLP to provide legal services for SUNY Polytechnic Institute. …

https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-january

Opinion 92-6

Whether a clerk in the highway superintendents office would have a conflict of interest if the superintendent were to award contracts for the repair of town highway equipment to the clerks husband who owns a repair shop

https://www.osc.ny.gov/legal-opinions/opinion-92-6

State Contract and Payment Actions in July

… In July, the Office of the State Comptroller approved 1,451 contracts for … 1.9 million payments worth more than $8.7 billion. The office rejected 178 contracts and related transactions valued … at www.openbooknewyork.com . Major Contracts Approved Office of Children and Family Services $1.5 million to Aurora …

https://www.osc.ny.gov/press/releases/2018/08/state-contract-and-payment-actions-july

DiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds

… The former treasurer for Pulteney Fire District No. 2 pleaded guilty today to … fire districts fall prey to those who abuse public money for personal gain,” DiNapoli said. “Such crimes can be … Brooks Baker and the Steuben County Sheriff’s Office for their work on this case.” The Comptroller’s audit found …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-funds

VII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables

… and submit any new transactions and required documentation as soon as they are notified by BSAO – Budgets that a correction needs to be made. Transactions must be posted to … same transaction) and resubmit it for approval by the next business day. If the ROA transaction is submitted through a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-review