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XII.6.I Paying a Non-State Employee – XII. Expenditures
… will process these payments through the Employee Expense Reimbursement Module in the Statewide Financial System (SFS), … some circumstances, non-employees may be entitled to the reimbursement of travel expenses if allowed by the terms and … travel rules or whether other rules govern the travel reimbursement. If the reimbursement follows the State’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeAccounts Payable Advisory No. 73
… of $500.00 (an increase from $100.00) and, Update “United Parcel Service (UPS)” to “Statewide Contract Vendor for Small …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … to reimbursement for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these … in particular, by recording and reporting personal use of rental vehicles. Ensure employees reimburse the State for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… DEC issued a consent order requiring construction of a new facility with a completion deadline of April 2017. If the new facility is not completed by the deadline, DEC could levy … to its customers. Key Recommendations Ensure that the new facility is constructed by or before the DEC deadline to …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with grand larceny in the third … County District Attorney Brooks Baker, uncovered that Hamilton misappropriated more than $8,000 in fire company … and manipulating company bank accounts and records. Hamilton was issued an appearance ticket and will be …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultWhitney Point Central School District – Information Technology (2023M-179)
… potential inability to communicate during a disruption. In addition to sensitive IT control weaknesses that we … user accounts (4 percent) that were not needed and/or used in more than five years. All of these user accounts were … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… control the flow of funds to state agencies. Once an ASAP account is established, the federal agency can enter … the account which allows the federal agency to review the request before payment is approved. OSC BSAO receives … grants, please e-mail [email protected] to request read-only access to your agency’s grants. In the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s … 29, 2012. Background The Watertown Housing Authority is a municipal housing authority created to provide low-rent … a gift, such as paid trips, to an employee or retiree. It is permissible in our view for a housing authority to …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Broker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund’s (Fund) 2026 broker selection process is open through May 15, 2026. … with such restrictions; and Will promptly notify the OSC Special Counsel for Ethics, the Fund’s Director of … To Apply To be considered for the Fund’s Approved Broker List: Email CRFBrokerApplication@osc.ny.gov and indicate if …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… realize the senior population has grown substantially, and is far more diverse now, which means a special focus on reaching seniors in multiple communities and languages is needed.” In 2023, New York City was home to 1.43 million … New York City is home …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and the Thousand Islands Central School District . State Comptroller DiNapoli has made it a priority to audit … annually spend approximately $60 billion in federal, state and local funds. For additional background or a comment …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-733
… to miscellaneous earnings, such as Earnings Codes HPE and SD7, must be manually calculated and reported by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesOpinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county … Whether a member of a county board would have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2000-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in special … acts); (use of tax moneys by to purchase group life insurance) WORDS AND PHRASES -- "Family" (meaning for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… taxes. The billings are prepared after an individual's tax return has been audited. These receipts are coded as either … receivable system developed by Tax and Finance. Refund liabilities exist to the extent that estimated and … by taxpayers to be refunded upon filing a final return at some time during the subsequent calendar year. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1933
… is to inform agencies of OSC’s automatic processing of the October 2021 CSEA LLS payment and provide instructions for … is used to indicate job rate credit minimum of 15 years (October 2004 or earlier) for employees who were previously established on the October LLS payment cycle at the time of appointment to a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lump