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North Creek Fire District – Board Oversight (2025M-86)
… activities? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board … services. The District’s budgeted appropriations for 2025 totaled $215,481 and the District’s reserve fund balance … our comment on an issue raised in the District’s response letter. We conducted this audit pursuant to Article V, …
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
… instructions for processing the 2025 CSEA DMNA Uniform Maintenance Allowance. Affected Employees: All employees in … (OER) memorandum dated 10/15/2025 provide for a Uniform Maintenance Allowance. Effective Dates: The 2025 CSEA DMNA Uniform Maintenance Allowance may be processed beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2384
… Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments … tax deficiency deductions will be initiated in early 2026 for any “Taxable Expense” that did not have taxes … regarding this bulletin may be directed to the Tax and Compliance mailbox. All other questions may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsOpinion 91-18
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … Relationships (spouse of town supervisor serving as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); … conflict of interest if a supervisor appoints his or her spouse to the position of confidential secretary or …
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
… approach,” DiNapoli said. “It’s time for the SEC to step in and, through regulatory or enforcement action, … change is a red flag for investors,” Stringer said. “The SEC has both the authority and the responsibility to require … in the fossil fuel industry will likely continue and that SEC action now “will ensure that investors have the benefit …
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
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to local bidder) LOCAL LAWS -- Competitive … who would not otherwise be entitled to a contract award as the lowest responsible bidder. You ask whether a … responsible bidder who would otherwise be entitled to the award under the charter. You state that the purpose of this …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-13
… be within volunteer firefighters' official duties. Since attendance at training courses without the approval of the …
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
… Purpose The objective of this audit was to assess the Division of Housing and Community Renewal’s oversight and monitoring of certain New York City Housing Authority projects funded through the Public … The objective of this audit was to assess the Division of …
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)
… School District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 … everything from furniture, computer equipment, vehicles and machinery to buildings and land. Consequently, they represent a significant … District officials did not properly record and account for all of the Districts capital assets As a …
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)
… Supervisor (Supervisor) maintain complete, accurate, and up-to-date accounting records and reports to allow the Town Board (Board) to properly … January 1, 2022 to review certain balance sheet accounts and reviewed the Town’s 2020 through 2024 Annual Financial …
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
… purpose of this bulletin is to provide agency instructions for processing the 2023 SSU Uniform Cleaning and Maintenance … between the State of New York and NYSCOPBA provides for a uniform allowance. This payment, including for newly eligible employees, will continue even if there is …
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
… travel reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … to Financial Operations Chapter XIII, Section 4.C - Travel Mileage Rates . Current maximum Federal per diems for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsVirtual Currency Licensing
… We discovered lags between the submission of required anti-money laundering risk assessments and the granting of licenses – …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingSteuben County – Financial Management (2025M-127)
… [read complete report – pdf] Audit Objective Did Steuben County (County) … 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 …
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
… of funds between the states and the federal government, for most federal assistance programs. The CMIA regulations … of major Federal assistance programs subject to the TSA. For SFY 2023-24, the State’s CMIA major program threshold is … 10.557 Special Supplemental Nutrition Program for Women, Infants, and Children 10.561 State Administrative Matching …
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
… in the PMS account. For any awards that have passed their 90-day liquidation date, the payment request is put on hold … yet disbursed. Failure to submit the report within thirty days following the end of the quarter will result in the … (aka Federal Cash Transaction Report (FCTR) 30 calendar days after the end of each calendar quarter. PMS will …
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 … by receipts. The 2021 maximum rate allowed by IRS for PCM is 56.0 cents per mile effective from January 1, … December 31, 2021. 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/1960-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1965
… instructions for processing the 2021 CSEA ASU Work-Related Clothing Allowance. Affected Employees Employees in the … memorandum dated 10/13/2021 provides for a Work-Related Clothing Allowance. Effective Dates The 2021 CSEA ASU Work-Related Clothing Allowance may be processed beginning in Institution …
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
… DiNapoli said. “As we move forward with our prudent investment strategy, we remain focused on long-term stable … this year by the Legislature and Governor. The assumed rate of return will remain at the same rate as the prior year at …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024