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State Agencies Bulletin No. 2283
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … and employment taxes if employment away from home at a single location is realistically expected to last for more … the amount is reflected on the employee’s paycheck advice or pay stub as a “Taxable Expense” (Earnings code TXE). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2292
… Purpose: The purpose of this bulletin is to provide agency instructions for … Affected Employees: All employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria are affected. Background: Article 39 of the 2021-2026 DMNA Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. Each individual who … limited access to the multiple eligibility systems during application lead to improper duplicate CINs. The Department, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationState Agencies Bulletin No. 2384
… of this bulletin is to provide agencies with the 2025 calendar year-end procedures for taxable travel … of this bulletin is to provide agencies with the 2025 calendar yearend procedures for taxable travel reimbursement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2390
… Purpose: The purpose of this bulletin is to provide agency instructions for … Affected Employees: All employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria are affected. Background: Article 39 of the 2021-2026 DMNA Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) officials properly distribute foreign … Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the statute states that … to fire departments and companies for the use and benefits of the membership. Furthermore, in accordance with relevant …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Comptroller DiNapoli Releases Municipal & School Audits
… and resume essential operations in a timely manner. Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board did not provide adequate oversight of court financial activities. As a result, the former court …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York City Department of Sanitation (DSNY) and New York City Mayor’s Office of Operations – Street and … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… Tax receipts for the first nine months of State Fiscal Year (SFY) 2021-22 continue to exceed … higher than the most recent forecast by the Division of the Budget contained in the Mid-Year Update to the … Plan forecast by $12.9 billion over the first nine months of SFY 2021-22, according to the monthly state Cash Report …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… steep decreases in year-over-year taxable sales, with the biggest hits in March-May, although sales improved slightly …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020DiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Thomas P. DiNapoli announced. “This was a shameful crime of someone sworn to protect the public,” DiNapoli said. “It … helping us recoup the stolen funds.” Michael Denardo, 39, of Wallkill, was sentenced to 2 1/3 to 7 years in prison and … in the third degree, a class D felony, and three counts of criminal tax fraud in the fifth degree, a misdemeanor. The …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDiNapoli Releases Guide to Federal Funding in New York
… vital programs. “Actions taken in Washington to cut health care, food assistance, infrastructure and other critical … Social Security, housing assistance, and the Supplemental Nutrition Program for Women, Infants and Children. Insights … Nearly 3 million New Yorkers rely on the Supplemental Nutrition Assistance Program (SNAP), the nation’s largest …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… among other things,” DiNapoli said. “Thanks to the work of my Division of Investigations, the Saratoga County District … of Motor Vehicles, she will be brought to justice. My office will continue to protect the pension system from …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… Individualized Education Program (IEP) development, and placement of students in special education. The New York City … of Education (DOE) – the nation’s largest school system – served approximately 900,000 students at its more … this end, the DOE follows a multi-step evaluation and placement process. The provision of special education …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… Program (Report 2019-S-72 ). About the Program The Department of Health (Department) administers New York’s … the service date. Key Findings Department officials made limited progress in addressing the problems we identified in … report to provide information on any actions planned to address the unresolved issues discussed in this follow-up. …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noCity of Troy – Budget Review (B22-5-7)
… revenue and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. … obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State … Findings Based on the results of our review of the 2023 proposed budget, we identified certain revenue and …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7City of Yonkers – Budget Review (B18-6-6)
… the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The Yonkers Public School District’s … to rely on nonrecurring revenue, such as specialized State aid and fund balance, to balance its budget. Revenue … appropriations for overtime (firefighting and police) and workers’ compensation insurance could be underestimated. The …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6State Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property was acquired based on a $6 million to $20 …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Dering Harbor – Payroll (Suffolk County) The board did not … formal, written employment contracts to document terms of employment; job descriptions and responsibilities; work … to the LLC without adequate supporting documentation. Town of Orange – Budget Review (Schuyler County) Certain …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or nearly $604 million compared to the same quarter … to be strong in New York City, while growth in the rest of the state slowed. The city’s collections increased by …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022