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State Agencies Bulletin No. 2079
… Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… State Common Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State … York State Common Retirement Fund Fund was $2978 billion at the Dec 31 2025 end of the third quarter of State Fiscal …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterRockville Centre Union Free School District – Information Technology (2023M-140)
… report – pdf] Audit Objective Determine whether Rockville Centre Union Free School District (District) officials … Determine whether Rockville Centre Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mSag Harbor Union Free School District – Child Care Program (2016M-211)
… audit was to review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. Background The Sag Harbor Union Free School District is located in the Towns of Southampton … for collecting, processing, recording and depositing child care program cash receipts. Develop and adopt procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school audits have been issued. Dansville … policies and procedures to safeguard IT assets. Further, the board has not adopted policies addressing password … Central School District – Reserves (Allegany County) The district’s reserve fund policy does not adequately …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsOpinion 92-56
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of Union Free School District No. 3 of the Town of Huntington , v Associated Teachers of Huntington , 30 NY2d 122, 331 NYS2d 17; County of Onondaga v …
https://www.osc.ny.gov/legal-opinions/opinion-92-56DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… new web page with a dashboard that expands the procurement search tools provided in Open Book New York . This new tool … new web page with a dashboard that expands the procurement search tools provided in Open Book New York …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of … information can be found in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk assessment process precedes most Office of the New York State …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… in our initial audit report, Improper Medicaid Payments to Eye Care Providers (Report 2015-S-6 ). Background Under … State requirements. As a result of these weaknesses, six eye care professionals who did not comply with the … Department of Health: Improper Medicaid Payments to Eye Care Providers ( 2015-S-6 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followCompliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) … in compliance with PCI standards. Our audit scope covered the period November 7, 2018 through May 2, 2019. About the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… loans of public moneys to members of the District’s fire department in excess of $26,000, including the payment of … investments, cash receipts and deposits. As a result, bank accounts totaling approximately $463,000 were listed as … the Board could not provide evidence that it met the legal requirements to establish reserves for those moneys. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsTown of Gardiner – Selected Financial Activities (2013M-67)
… audit was to examine internal controls over cash receipts and disbursements and the Board’s oversight of the Town’s financial activities … The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. The Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… of Audit The purpose of our audit was to examine the County’s internal controls over select financial activities … 1, 2011 through December 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is comprised of two cities, 32 towns and nine …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… For the 2012-13 fiscal year, the District reported general fund expenditures of approximately $14.2 million. Key … limited. Board President Larry Gauger is employed by an engineering firm that does business with the District. Mr. … However, it is unclear whether he has directly performed engineering work on District projects. If he was involved …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedState Comptroller DiNapoli Releases Audits
… drugs. However, there are improvement opportunities in some of their pharmaceutical management practices. While … may be required to provide collateral security in an amount provided for in statute or determined by the department. Distributors …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not record, …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-736
… overtime such as CVO (Covid-19 OT Override) is needed, ARC must be used. When an adjustment to non-COVID-19 related … or Time Entry page in Payserv. The Earnings Codes AJR, ARC, and ARO must be reported as follows: Earnings Begin … the last date to be adjusted. Earnings Code: Enter AJR, ARC or ARO as appropriate. Amount: Enter the total amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateAbout this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportAccess-A-Ride Accident Claims (Follow-Up)
… traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported … testing, and training. However, our audit noted that there was an unquantified liability risk associated with black car services and taxis that was expanding and was not being …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followTown of Wolcott – Financial Management (2020M-131)
… laws governing the finances of the general fund tax bases and did not have an understanding of the finances for the … Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the town-wide (TW) and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131