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XIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in the SFS. Process and … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkHadley-Luzerne Central School District – Financial Condition (2012M-188)
… May 31, 2012. Background The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. … HadleyLuzerne Central School District Financial Condition 2012M188 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Board’s oversight of the Village’s financial activities for the period June 1, 2010, to November 15, 2012. Background … officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the water fund. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… School’s relationship with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… the Town’s financial management and the internal controls over the Clerk’s receipts for the period January 1, 2011, … of Northampton Financial Management and Internal Controls Over Town Clerk Receipts 2012M233 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsMonsey Fire District – Audit Follow-Up (2020M-62-F)
The purpose of our review was to assess the Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Monsey Fire District Board Oversight 2020M62 released in July 2024
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fOpinion 90-51
… access line per month on the customers of every service supplier within such municipality to pay for the costs … telephone system to serve such municipality. The service supplier acts as collection agent of the surcharge for the … surcharge monies remitted to the municipality by a service supplier and other funds dedicated to the payment of "system …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Sag Harbor Union Free School District – Child Care Program (2016M-211)
… applications for financial assistance and an accounting of all fees charged, paid, prepaid and overdue. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211DiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… MLTC services as the responsibility of the MLTC plan. Medicare Part D Clawback Payments (2018-S-46) Under federal … drugs for state residents who are eligible for both Medicare and Medicaid. From Jan. 1, 2017 to Dec. 1, 2018, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueComptroller DiNapoli Releases Municipal Audits
… Company – Cash Receipts and Disbursements (Broome County) All disbursements and loan payments reviewed appeared to be legitimate company expenditures and all transfers were deposited into an authorized bank account. …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately 15,340. The five-member Town Board is the legislative body responsible for the general …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267CUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2022 Uniform Allowance Payment. … Overtime Information: The Uniform Allowance Payment (UA6) is not pensionable and is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentOpinion 90-10
… TOWN BOARDS -- Powers and Duties (conservation advisory councils and conservation boards) HIGHWAY LAW, §§140(1),(2), … and responsibilities granted to conservation advisory councils (General Municipal Law, §239-y[4][a]). In our …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Travel Advisory No. 15
… the Travel Training Series: Per Diems and Mileage slides 15-34 . Until further notice, employees may continue to use … employees may be required to sign a certification form such as the AC 132-S , Employee Report of Travel Expenses and Claim for Payment. This form can either be submitted to a proxy for processing, or …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsTown of Fishkill – Fiscal Stress (2013M-188)
… Key Recommendations Work to reduce the deficits in all the major funds and develop a realistic plan to … on reasonable revenue and expenditure estimates. Review all interfund advances, determine the actual amount owed each fund and ensure that all interfund borrowings are repaid in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Travel Advisory No. 7
… standard rate for personal vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of $.180. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesOpinion 2009-1
… claims submitted by the treasurer ( e.g ., for travel reimbursement), reviewing the treasurer's annual accounting …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1NY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… A broad coalition of state fiduciaries today joined New York State Comptroller … Defending Fundamental Shareowner Rights" in strong support of the use of shareholder proposals as an essential tool in maintaining … A coalition of state fiduciaries joined NYS Comptroller DiNapoli and NYC …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsOpinion 98-12
… Municipal Law] " (General Municipal Law, §9-a[1][a]). The term "moneys" is defined as: moneys of the municipal … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general …
https://www.osc.ny.gov/legal-opinions/opinion-98-12