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State Agencies Bulletin No. 2283
… Purpose: The purpose of this bulletin is to provide agencies with the 2024 … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2024 will occur on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2390
… is to provide agency instructions for processing the 2025 CSEA DMNA Uniform Maintenance Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provide for a Uniform Maintenance Allowance. Effective Dates: The 2025 CSEA DMNA Uniform Maintenance Allowance may be processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2384
… purpose of this bulletin is to provide agencies with the 2025 calendar year-end procedures for taxable travel … Federal rate and not substantiated by receipts. The 2025 maximum rate allowed by IRS for PCM is 70.0 cents per mile effective from January 1, 2025, through December 31, 2025. Chapter XIII Section 4.C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsOversight of Water Supply Emergency Plans (Follow-Up)
… as of February 2025, of the five recommendations included in our initial audit report, Oversight of Water Supply … New Yorkers receive water from public water supply systems in New York State. The State Public Health Law (Law) requires … Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, Water Systems identify any vulnerabilities that …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followDiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… with state regulations in six counties – Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne. “Individuals who … cases (79 percent) were either not reported (Cortland, Erie, Montgomery, Otsego and Suffolk counties) or not … and Wayne). For example, auditors found officials in Erie and Montgomery counties did not report the activity of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 … Town officials are responsible for distributing FFI tax proceeds in accordance with New York Insurance Law Sections … act stating otherwise, the statute states that FFI tax proceeds should be distributed to fire departments and …
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
… resume essential operations in a timely manner. Town of Marion – Misappropriation of Justice Court Cash Collections …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsArea #7 – Access Controls – Information Technology Governance
… such as a particular software program or database. For example, access controls can be implemented to limit who … employee names and Social Security numbers. The first step in implementing adequate access controls is determining what … in place for granting, changing and revoking access to the network, individual computer systems and specific software …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Agencies Bulletin No. 2170
… Purpose: The purpose of this bulletin is to provide agencies with the 2023 … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2023 will occur on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… during this transition period. “Tax collections performed well in December, and the state’s economy and finances … last year, benefitting from an extra withholding day, as well as the continued benefit of increased tax rates. … last year at the same time primarily due to the PTET, as well as higher than anticipated tax collections and lower …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingState Agencies Bulletin No. 1960
… maximum rate allowed by IRS for PCM is 56.0 cents per mile effective from January 1, 2021 through December 31, 2021. Current maximum Federal … and employment taxes if employment away from home at a single location is realistically expected to last for more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… Local government sales tax collections declined by 10 percent overall in 2020, … than the drop during the Great Recession, when local sales tax collections fell 6 percent statewide in 2009 compared to 2008. New York City’s sales tax collections were impacted more severely than those …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020State Comptroller DiNapoli Releases Audits
… of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34) The office’s annual budget … County Department of Social Services, the Rescue Mission Alliance of Syracuse (Rescue Mission) provided homeless …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1863
… 2020 maximum rate allowed by IRS for PCM is 57.5 cents per mile effective from January 1, 2020 through December 31, 2020 . Current maximum … and employment taxes if employment away from home at a single location is realistically expected to last for more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1769
… Purpose The purpose of this bulletin is to provide agencies with the 2019 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel … Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements require …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1769-year-end-procedure-taxable-employee-expense-reimbursementsXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… invoice. For example, if a Business Unit is purchasing 10 Pens and 10 Pencils, the Business Unit must not detail the … Invoice Lines to enter two Invoice Descriptions (i.e., “pens” in the first Invoice Line, “pencils” in the second) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… is taking too long to correct safety-related defects in subway stations, according to an audit released today by … "They also identified defects which were not corrected in a timely manner. Delays in identifying and responding to unsafe conditions is a risk …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… economically and emotionally. Part of that recovery is a reckoning with how we responded to it. My office’s recent … when the COVID-19 pandemic reached New York. It didn’t have the controls and procedures in place to stop a viral … to support health and safety inspections at nursing homes. I am urging our congressional representatives to support this …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceDiNapoli Releases Report on SFY 2024-25 Financial Plan
… New York’s financial outlook is in a relatively stable position, but continues to have a … expansion enabled the state to close the prior fiscal year in a stronger financial position than the Division of the … reserves,” DiNapoli said. “But the structural imbalance in the state’s finances remains. With the state in a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planState Comptroller DiNapoli Releases Audits
… either were not notified or were informed late. New York City Department of Buildings (DOB): Oversight of Sidewalk … than 1 million buildings and construction sites in the city including sidewalk sheds, temporary structures installed … York Upstate Medical University (Upstate): Human Resource (HR) Practices (Follow-Up) (2021-F-7) An audit issued in …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-audits