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Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be … A conference is defined as a convention conference or school conducted for the betterment of any local …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesSocial Media Use Policy
… the State Comptroller (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the … and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect … OSC views or opinions. Comments posted on our social media sites are not considered formal public comment and are not …
https://www.osc.ny.gov/help/social-media-use-policyContract Advisory No. 4
… the Business Unit and/or Department ID will change) this will NOT require a change to the contract number, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… report – pdf] Audit Objective Did the Center Moriches Fire District (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the … Did the Center Moriches Fire District District Board of Commissioners Board obtain an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… to the public, such as general government support, street maintenance and improvement, snow removal and fire … Town’s computerized accounting system or perform monthly bank reconciliations for fiscal year 2024, which undermined …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… $962,000 to $1.8 million over the 4 percent statutory limit. While District officials appropriated a total of $5.5 … of the upcoming year’s budget, which exceeds the statutory limit by 8 to 19 percentage points. At the end of the 2023-24 … balance was $1.9 million, which exceeded the statutory limit by nearly $1.3 million. Further, despite having excess …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mAvoca Central School District – Procurement (2025M-29)
… Issue RFPs for payments to seven of the 10 professional service providers totaling $362,740 (38 percent) of the … reviewed, Competitively bid, in accordance with GML for cleaning supplies which, when aggregated, totaled $22,930, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29CUNY Bulletin No. CU-694
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0North Brookfield Fire District – Board Oversight (2026M-2)
… Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the … 2016 through 2024 Annual Financial Report (AFR) filings as of December 18, 2025. Understanding the Audit Area The Board, … being responsible for the general management and control of the District’s financial operations, must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2State Agencies Bulletin No. 1915
… After Tax Health Adj Tax Information These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s taxable gross and reported on the employee’s Form W-2. The … (AJR, ARC, ARO, and Retro (RXX)) are supplemental taxable income and will be included in the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleXII.8.G Payment Methods – XII. Expenditures
… Automated Clearing House (ACH), one-day ACH and wire payments. Check and Two-Day ACH Payments Check and … be approved by OSC on an emergency, exception-only basis. Wire Payments Wire payments are an option in certain mandated or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsJune 2002: Advance Refunding Bonds
… bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are … account pending the call date or maturity date of the old debt. Why do a debt refunding? A debt refunding is … Account Group, should report the new debt, but not the old debt. How is debt service paid on the refunded bonds? …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsState Comptroller DiNapoli Releases Audits
… (Follow-Up) (2023-F-19) The Department of Labor (DOL) enforces State Labor Laws (Laws), including those that … day-of-rest and meal period requirements, and child labor. DOL can require employers found to be in violation of the … of wages. A prior audit, issued in March 2021, found that DOL did not follow its wage investigation procedures for some …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… that were not supported by this method or any other. Certificate of Occupancy Irregularities. SADCs are required … was issued a violation in June 2022 for not amending a certificate of occupancy from the building’s prior tenant. At …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … of Catharine Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26DiNapoli Releases Municipal Audits
… could have saved approximately $4,000 had they obtained quotes for these purchases. ### For access to state and local …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… This opinion represents the views of the Office of the State … of social services is not liable for any such fee. This is in reply to your letter concerning fees for recording … officer and pay the recording fees due that officer. This statute, however, expressly provides that its …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 89-29
… This opinion represents the views of the Office of the State … of property rather than an outright sale of its land. This is in reply to your letter in which you ask whether, in … may acquire or lease such real property as provided in this section. * * * [Emphasis added] It must be noted, …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 12
… This opinion represents the views of the Office of the State … "contracts" (see General Municipal Law, §§800-805). For this purpose, a "contract" includes any express or implied … 88 Misc 2d 303, 387 NYS2d 385), it has been the opinion of this Office that an application to a planning board is not a …
https://www.osc.ny.gov/legal-opinions/opinion-97-12New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021