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City of Lockport – Budget Review (B24-1-8)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, after we were presented with the proposed 2025 budget, the Common Council amended the 2024 budget by …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8XIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… to this allowance, reimbursements for mileage are not taxable to the employee. Reimbursements above these allowances are taxable to the employee. Standard Mileage Rates The following … to transport clients. The additional $0.07 per mile is taxable to the employee. Process and Transaction Preparation: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesContact the Division of Local Government and School Accountability
… Local Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: … Office State Office Building, Room 1702, 44 Hawley Street, Binghamton, NY 13901-4417 Tel 607.721.8306 • Fax … Tioga, Tompkins Counties Buffalo Regional Office 295 Main Street, Suite 1032, Buffalo, New York 14203-2510 Tel …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityTown of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… OVERVIEW New York State (NYS) reimburses its employees for meals and incidental expenses (M&IE) based on per diem rates established by the United States General Services Administration (GSA) for travel within the continental United States. The per diem …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownComptroller DiNapoli Releases School Audits
… (Broome County) The district realized operating surpluses for seven of the 10 years reviewed, ranging from $638,000 to $2.3 million. The board did not adopt any formal plans for funding reserves or for the planned use of fund balance. Kings Park Central S …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsGeddes Town Clerk Charged in $30K Swindle
… the arrest today of Geddes Account Clerk Shannon Carhart for allegedly pocketing $30,000 in a health care coverage … order to fraudulently receive $6,000 from the town meant for employees who opted out of health insurance coverage. In … Comptroller DiNapoli continues to be a zealous watchdog for taxpayers and of public money and I look forward to …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindleEmerging Manager Program
… monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for … Provide opportunities for women and minorities The Fund is committed to opening doors that were sometimes shut in the past to minority- and women-owned …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… Regional Transportation Authority (RGRTA) was complying with requirements to maintain its systems at … vendors. In these cases, we determined that RGRTA was not providing sufficient oversight of those vendors to … the RochesterGenesee Regional Transportation Authority was complying with requirements to maintain its systems at …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… from various social welfare programs and almost $325,000 in state unemployment insurance (UI). The inappropriate benefits were caused by deficiencies in how four of the five counties monitored the eligibility of … to March 1, 2013. Auditors found 313 inmates at the jails in Chemung, Onondaga, Orange and Schenectady counties …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsCUNY Bulletin No. CU-431
… a new Time Entry code and to explain the agency procedures for reporting rate increases, lump sum payments and adjustments for "miscellaneous earnings” Affected Employees CUNY … 5/4/2011 from Carmelo Batista, Jr. Eligibility Criteria for Lump Sum Payment A onetime $1,000 pensionable lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-431-retroactive-rate-increases-and-lump-sum-payment-supervisorSelected Programs to Assist Businesses in New York City
… To determine whether the New York City Department of Small Business Services provided available services under the Energy Cost Savings Program and the Business Preparedness and Resiliency Program, and whether Small Business Advocates and Compliance Advisors provided services …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… income. In 2021, the number of filers declined but was slightly greater than the number in 2019. The vast … move into or out of the state. The 2020 increase in filers was concentrated in full-year resident taxpayers, up by 161,679. The 2021 decrease was also attributable to these taxpayers, down by 235,000 …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… services for people with disabilities have declined in recent years, in part due to the MTA’s move to alternative transit services that provided $102.7 million in savings in 2022, according to a report released today by … services for people with disabilities have declined in recent years in part due to the MTAs move to alternative …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsState Agencies Bulletin No. 2011
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and provide guidance … criteria are affected. Background: Per Chapter 24 of the Laws of 2019 which implements the 2016-2023 Agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases School Audits
… , St. Lawrence-Lewis Board of Cooperative Educational Services , Vertus Charter School , Westminster Community … In addition, the district does not have a written plan detailing the appropriate and necessary levels for reserve … St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371) BOCES officials designed and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… announced the following local government and school audits were issued. Town of Stafford – Capital Projects (Genesee … significant control weaknesses. Monthly financial reports were not generated and provided to the board and bank reconciliations were not completed promptly. Auditors found 86 budget lines …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Real Property Portfolio
… State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a … State Development ESD fully and accurately accounted for and reported its real property holdings and the need to …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioSeaford Union Free School District – Capital Assets (2024M-112)
… is generally defined as an asset that has a useful life of more than one year. It can include everything from … School districts (districts) also purchase a wide variety of information technology (IT) capital assets, such as … capital assets represent a significant investment of district resources. Detailed records help to establish …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… State Comptroller Thomas P. DiNapoli analyzed the federal tax provisions enacted under Public Law No: 119-21 at the beginning of July and how they may impact New Yorkers. While the bill made permanent many tax … State Comptroller Thomas P DiNapoli analyzed the federal tax provisions enacted under Public Law No 11921 at the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomes