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State Agencies Bulletin No. 2379
… provide agencies with instructions for processing taxable Educational Assistance Benefits for 2025. Affected Employees: … Union (CSEA, PEF, MC, NYSCOPA, NYSPBA) paid qualified Educational Assistance benefits that exceed the $5,250 … Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… officer or an administrative board. As a general rule, in order for conference expenses to be considered "actual and … been if the employee was traveling alone (i.e., upgrading from a $128 single-occupancy room rate to a $168 … Original receipts should be obtained for all expenses paid from the cash advance. Upon return, the traveler should …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesComptroller DiNapoli Releases Municipal Audits
… Galen , Town of Huron , Town of Inlet , Village of Johnson City , Lake Ronkonkoma Fire District , Town of Louisville , … in an accurate and timely manner Village of Johnson City – Oversight of Justice Court Operations (Broome County) … of Galen Town of Huron Town of Inlet Village of Johnson City Lake Ronkonkoma Fire District Town of Louisville Town of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Independent Oversight: OSC's Contract Review Safeguards Public Funds
… May 24, 2022 PDF Version As New York’s Chief Fiscal Officer, the Comptroller is responsible for ensuring State … As New Yorks Chief Fiscal Officer the Comptroller is responsible for ensuring State and …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… all tax collections within 24 hours as required. Remit real property tax collections to the Town Supervisor … the required timeframe or as soon as possible. Remit all real property tax collections, including interest and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… pdf ] Audit Objective Determine whether the Livonia Joint Fire District’s (District) Board was transparent when funding and … Determine whether the Livonia Joint Fire Districts District Board was transparent when funding and purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… sale, the bonds were awarded to J.P. Morgan Securities LLC and Morgan Stanley & Co. LLC. Specifically, the sales were for $211.4 million of bonds maturing in 2020 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… As of August 2017, 4.4 million people were enrolled in mainstream managed care plans – about 2.5 million were … have additional sources of health care coverage. In accordance with the New York State Social Services Law, … the audit period, the Department paid about $1.28 billion in Medicaid managed care premium payments on behalf of …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use … policy. The internal auditor estimated the CEO’s personal mileage and found the CEO owed the Corporation $3,484 for the period July 2016 through April 2019. The CEO paid this reimbursement in April 2019. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeAccountability for Traffic Ticket Surcharges
… assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic Violations Bureaus (TVBs). The audit covered the … July 31, 2014. Background New York State Vehicle and Traffic Law authorizes cities with a population of 200,000 or …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesAvon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … annual expenditures for 344 years and the debt reserve in the debt service fund had $866,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Oversight of School Fire Safety Compliance
… filed with the Department. The Department also issues a Certificate of Occupancy (CO) annually to each BOCES, public, … how many, or which, schools’ inspection reports are outstanding at any given point in time. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… candidate Albert Alvarez and former Tremont Crotona Day Care Center Executive Director Anna Mendez for seven counts … Mendez and one of her employees at the Tremont Crotona Day Care Center in the Bronx. Mendez and the employee are alleged … Day Care Center to form A&G Early Child Care Community Network. Mendez allegedly filed three distinct VENDEX forms …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… to remit a flat monthly fee and a percentage of annual sales revenues over $750,000 to Parks. Tri-State is required … fees, as a result of underreported and possibly unreported sales revenue. There were unexplained deposits made to … Administration of Contract X00310, Bethpage Associates, LLC (2001-R-4) Office of Parks, Recreation and Historic …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsSelected Aspects of Discretionary Spending
… Purpose To determine whether the State University Construction Fund’s discretionary spending complied with its … 2010 to December 31, 2012. Background The State University Construction Fund (Fund) was created in 1962 to expedite the completion of the $700 million master …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… sum appropriation is an appropriation for which the budget bill does not specify 1) a particular business unit and … those appropriations within the State Operations budget bill. A multi-fund appropriation is an appropriation that appears in bill copy where more than one 5 digit fund code would apply. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… complete report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and … complete and supported financial records and reports, the Town Board’s (Board) and Town officials’ ability to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Opinion 2005-2
… monies to reimburse active members of the department for mileage expenses incurred in performing firemanic duties. The … monies to reimburse active members of the department for mileage expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2State Agencies Bulletin No. 1505
… not processed automatically. Affected Employees Employees in the following bargaining units with an increment code of … effective October 2016 as a one-time, lump sum payment in the amount of $1,250 or $2,500. A side letter to the … April 1, 2016 and before shall continue to receive them, in the event no successor Agreement is in place. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lump