Search
State Comptroller DiNapoli Releases Municipal Audits
… the FFI tax money. The fire chief was solely responsible for disbursing, recording and reporting all transactions … transactions. In addition, a dedicated computer was used for online banking but authorized users were not provided … County) The Justice Court did not properly account for court funds. The Justice was unaware that in August …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2177
… Purpose: The purpose of this bulletin is to provide agency instructions for … employees in the Security Services Unit (SSU) – BU21 who meet the eligibility criteria are affected. Background: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestVirtual Currency Licensing
… conduct within financial institutions licensed to operate in the State. DFS supervises and regulates the activities of … For this report, we reviewed a list provided by DFS in October 2022 that contained 22 active virtual currency licensees. In June 2015, DFS issued NYCRR Title 23, Part 200 (Part 200) …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingState Agencies Bulletin No. 2170
… Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII, Section … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations Chapter XIII, Section … through December 31, 2023 will be handled differently in PayServ. Taxable travel reimbursements are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2079
… agencies with the 2022 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel … substantiated by receipts. The maximum rate allowed by IRS for PCM is 58.5 cents per mile effective from January 1, 2022 … Travel Mileage Rates . Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… Disability Assistance (Office) adequately monitors and appropriately reimburses claims for homeless shelter … across the State provide an array of services to families and adults, including assessment and case management, access to health care and child care …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseState Agencies Bulletin No. 2076
… purpose of this bulletin is to provide agency instructions for processing the 2022 SSU Uniform Cleaning and Maintenance … Officers and Police Benevolent Association, Inc. provides for a uniform allowance. The Office of Employee Relations … in a separate check and there will be no direct deposit for this payment. Eligibility Criteria Seasonal/temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2076-2022-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1769
… Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII, Section … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations Chapter XIII, Section … 2019 through December 31, 2019 will be handled differently in PayServ. Taxable travel reimbursements are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1769-year-end-procedure-taxable-employee-expense-reimbursementsState Comptroller DiNapoli Releases Municipal & School Audits
… disable 34 unneeded network user accounts that had last login dates ranging from July 2021 to July 2023. Officials … plans or develop and adopt a written policy related to fund balance and reserves. For example, the board and … with constructing a new fire station and replacing old vehicles and equipment; or the effect these decisions …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsMitigation for Extreme Weather Conditions and Flooding
… Objectives To determine whether the Metro-North Railroad (Metro-North) performed a systemwide … on its Hudson, Harlem, and New Haven Lines, and in New York’s Orange and Rockland counties on its Port Jervis and Pascack Valley Lines. In September 2007, the MTA established the Blue Ribbon …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingState Comptroller DiNapoli Releases Municipal & School Audits
… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … undetected and resulted in erroneous and missed payments. Of the 41 employees reviewed, 14 separation payments totaling … employees’ separation payments were overpaid by a total of $3,770 and three other employees’ separation payments were …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsIX.6.D HHS Payment Management System – IX. Federal Grants
… https://pms.psc.gov Select “Request Access” Select “Create New User” Select “Grantee/Recipient” from the User Type …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemState Agencies Bulletin No. 2283
… of this bulletin is to provide agencies with the 2024 calendar year-end procedures for taxable travel … tax deficiency deductions will be initiated in early 2025 for any “Taxable Expense” that did not have taxes … only have a deduction for the Medicare tax deficiency in a 2025 paycheck. Tax Information: Taxable Employee Expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2292
… taxable income, will be included in the employee’s taxable gross and is subject to all employment and income … employees who are now deceased should be submitted as a stop payment request with a reason of Exchange in PayServ. … Reversal and Exchange mailbox at the same time as the stop payment request. If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andGlossary
… usually a family member who is granted authority to care for and make certain decisions for a child (for the “person”). Whenever a child receives money (usually …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… provides important information concerning those “major” federal programs which are subject to Subpart A (interest … (FY TSA 2024) that governs the State’s cash management of Federal funds. Federal Funds – Major Program Threshold The Cash Management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… April 30, 2024. We expanded our audit period through August 7, 2024 to conduct a walkthrough at the District. …
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)
… between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December 31, 2023, three bank … account cash balances totaling $105,091 were not included in the accounting records and the remaining three bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Division of Housing and Community Renewal Bulletin No. DH-24
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Advance Requirements RRSU employees whose base annual salary is below the Job Rate for their current position on the 4/1/07 Salary Schedule are eligible for a Performance Advance if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-24-april-2007-performance-advances-and-longevity-paymentsOpinion 96-15
… the town was liable, under the provisions of 42 USC §1983, for damages resulting from the revocation of the building … or a part-town charge. The general rule is that all taxes for town purposes must be levied on the whole area of the … requires or permits any given expenditure to be paid for from taxes levied only on the unincorporated area of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15