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North Creek Fire District – Board Oversight (2025M-86)
… three checks totaling approximately $935 that were entered in the accounting records twice, resulting in the accounting record cash balance appearing less than the … and investment policies. The lack of oversight resulted in variances that were not identified or corrected during the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86State Agencies Bulletin No. 2390
… employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of … (Mil Stip); and Has a Comp Rate Code of ANN, HRY, or BIW (only if the employee has a Payroll Status of Leave … before 03/31/2026 is eligible for the payment upon return from leave. Agency Actions: To pay eligible employees the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2384
… purpose of this bulletin is to provide agencies with the 2025 calendar year-end procedures for taxable travel reimbursement. Background: Taxable travel … Federal rate and not substantiated by receipts. The 2025 maximum rate allowed by IRS for PCM is 70.0 cents per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsOpinion 91-18
… employees from having an "interest" in a contract with the municipality if the officer or employee has any of the powers … employee has an interest in any contract with his or her municipality if he or she receives a direct or indirect … his or her spouse, except contracts of employment with the municipality which the officer or employee serves. Based on …
https://www.osc.ny.gov/legal-opinions/opinion-91-18NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… will address the risks that rising sea levels and extreme weather pose to coastal refineries, port facilities, …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryOpinion 92-50
… would not otherwise be entitled to a contract award as the lowest responsible bidder. You ask whether a county, by local … bid price is no more than 10% higher than the non-local lowest responsible bidder who would otherwise be entitled to … of local residents, even though that bidder is not the lowest responsible bidder. We confirmed our previous opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (service credit for training taken during a period of suspension); (service credit for training taken without … a volunteer firefighter may earn points toward a year of firefighting service while suspended for misconduct …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Oversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… been competitively procured. DHCR did not have formal time frames for awarding a contract once funding was approved. For … change orders, including the related costs. Establish time frames for NYCHA and other funding recipients to award …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingShoreham-Wading River Central School District – Capital Assets (2025M-23)
… had inaccurate asset descriptions, or had multiple asset tags. Furthermore, of the 276 assets recorded in the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… audit period to January 1, 2022 to review certain balance sheet accounts and reviewed the Town’s 2020 through 2024 … and the records. Provide the Board with monthly balance sheet reports that would have identified an imbalance between …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47SUNY Bulletin No. SU-362
… of OSC’s automatic processing of the July 2024 Increase to Location Pay and Location Mid-Hudson Pay and provide instructions for payments … of New York and UUP, provides for a July 2024 increase in Location Pay and Location Mid-Hudson Pay. Effective Dates: … of OSCs automatic processing of the July 2024 Increase to Location Pay and Location MidHudson Pay and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2177
… Employees: Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the … and Maintenance Allowance can be processed beginning in Institution Pay Period 17L, paychecks dated 12/14/2023 or … 18L, paychecks dated 12/20/2023. The payment is made in a separate check and there will be no direct deposit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 2170
… Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the … Guide to Financial Operations Chapter XIII, Section 4.E - Overnight Per Diem Rates . Non-Overnight Meal Allowances: The IRS requires employers to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsVirtual Currency Licensing
… applicants, DFS stated it used a website to search for tax warrants but could not document this action and did not …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingSteuben County – Financial Management (2025M-127)
… The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … respectively. As of December 31, 2024, the general and road funds had unrestricted fund balances that totaled $118.9 million. The general and road funds are primarily funded by sales tax (general fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127IX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… Supplemental Nutrition Assistance Program 10.555 National School Lunch Program 10.557 Special Supplemental Nutrition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20IX.6.D HHS Payment Management System – IX. Federal Grants
… section (lines 10a through 10c) of the FFR using recipient real-time cash receipts (drawdowns, refunds, and journal vouchers) information from PMS and adjust recipient-reported disbursements to equal cash receipts on … “Request Access” Select “Create New User” Select “Grantee/Recipient” from the User Type dropdown menu Complete …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemState Agencies Bulletin No. 1960
… agencies with the 2021 calendar year-end procedures for taxable travel reimbursement. Background Taxable Travel … Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS … Operations Chapter XIII, Section 4.E . Non-Overnight Meal Allowances The IRS requires employers to report and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1965
… Clothing Allowance. Affected Employees Employees in the Administrative Services Unit (ASU) – BU02 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 18L paychecks dated 12/16/2021, or … paychecks dated 12/22/2021. Eligibility Criteria Employees in Bargaining Unit 02 on 10/01/2021 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… performance, other factors that impacted rates included inflation and the increased COLA for retirees, higher salary … this year by the Legislature and Governor. The assumed rate of return will remain at the same rate as the prior year at 5.9%. According to the National …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024