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Accounts Payable Advisory No. 49
… Update: The below sections of the Guide to Financial Operations (GFO) are either new or were updated to reflect changes in the Statewide Financial System (SFS) effective April 1, … The below sections of the Guide to Financial Operations GFO are either new or were updated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentTown of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of … full-time, part-time, seasonal and temporary employees, to determine whether they were paid Board-approved wages. We … for tracking employee leave accruals and monitor to ensure these policies are followed. Determine the amount …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361DiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… who contributed to building this case resulting in today’s arrest,” Nneji said. Muhammad W. Khan is the owner of MAK …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidVillage of Clayton – Claims Auditing (2021M-81)
… Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for … Key Findings The Board did not properly audit claims prior to payment or ensure written quotes were obtained as … for payment by the Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Mill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual … Background The Mill Neck School, located in Mill Neck, New York, provides special education services to preschool and …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualDiNapoli: Contractor Charged State for Booze & Sunset Cruise
… and a sunset cruise at a conference at the Montauk Yacht Club Resort & Marina, and more than $22,000 for a staff … staff to attend a two-day conference at the Montauk Yacht Club Resort and $22,901 for a staff picnic. While at the … and a sunset cruise at a conference at the Montauk Yacht Club Resort Marina and more than $22000 for a staff picnic …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… placed into a unit that had just been vacated by another tenant for habitability issues that had not been fixed. The … the integrity of the program’s qualification process. Weak Landlord Oversight: DSS has not implemented a system to … in the program on the city’s Public Advocate’s Worst Landlord Watchlist who continued to receive rent payments …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsCity of Lockport – Budget Review (B20-1-9)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9State Agencies Bulletin No. P-969
1998 Changes in Federal Income Tax
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-969.pdfState Agencies Bulletin No. P-929
1997 Changes in Federal Income Taxes
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-929.pdfTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… internal controls over justice court operations for the period January 1, 2012, through May 22, 2013. We expanded the … of the State Comptroller, and it did not request a 30-day extension in 2011 or 2012. The Supervisor did not submit to … There was a lack of documentation to indicate the time period covered by the audit, the extent of the Board’s review …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221State Agencies Bulletin No. 2200
… OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency … areas for 2024: Withholding Rates, and Tax Brackets Additional Withholding Adjustment for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2416
… OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency … areas for 2026: Withholding Rates and Tax Brackets Additional Withholding Adjustment for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2416-summary-tax-related-changes-2026State Agencies Bulletin No. 2311
… OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency … areas for 2025: Withholding Rates, and Tax Brackets Additional Withholding Adjustment for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025Real Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfIX.9.A Transfer Authorizations – IX. Federal Grants
… Pursuant to §4 (1) of the State Finance Law, no money shall be paid … of the state, or any agency or officer thereof except in pursuance of an appropriation by law. Section 4 (5) also … that financial resources may be transferred from one fund to another with specific statutory authorization for such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsComptroller DiNapoli Releases Municipal Audits
… audits of the Albany County Department of Weights and Measures , Allegany County , Carle Place Water District , … Fire Company , Humphrey Fire District , Livonia Hook and Ladder Company No. 1. , McConnellsville Fire District , … County , Village of Speculator , Village of Valley Stream and the Village of Washingtonville . "In today's fiscal …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Best Practices – Information Technology Contingency Planning
… scope of backups (e.g., incremental or full) will be based on various factors such as the volume and frequency at which …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0HeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… 318 students. The New York City Department of Education (DoE) refers students to HeartShare and pays for its services using rates established by SED. The DoE is reimbursed by SED for a portion of its payments to …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Statement on Earth Day 2015
… On Earth Day 2015, New York State Comptroller Thomas P. DiNapoli urged … climate change that create economic opportunities. “Earth Day commemoration provides an important opportunity to focus … challenges from climate change across the globe. On Earth Day, it’s important we recognize that those challenges …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015