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State Agencies Bulletin No. 1213
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … taxable income in box 1 on the employee’s 2012 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… job gains did not keep pace,” said DiNapoli. “IDAs can be an important catalyst for economic development in our state, but I urge local officials to improve their scrutiny over … accounted for $258 million of total net tax exemptions while school property tax breaks accounted for $237 million. …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsCUNY Bulletin No. CU-722
… The purpose of this bulletin is to provide guidelines and processing procedures for the CUNY 2021 1.5% salary increase and increase to the Theatre Tech Tape Payment for … Background The Memorandum of Agreement (MOA) entered and filed on 09/10/2019 between the Comptroller of the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mTown of Leicester – Financial Management (2025M-2)
… Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not … the deficiencies noted in our prior audit ( Budgeting and Financial Oversight (2015M-158), released November …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… “Although 2024 was generally positive, markets fell in December. Investors will face continued uncertainty in the months ahead with the potential for tariffs and … retirement and death benefits of $4.3 billion paid out during the quarter. The Fund's audited value was $267.4 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterChateaugay Central School District – Leave Accruals (2016M-149)
… Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Food Safety Monitoring (Follow-Up)
… monitors the processing, distribution, and sale of food products in New York State. During the original audit, we found that the Department’s Division of Food Safety and Inspection (Division) was unable to meet the … of both existing and new establishments preparing food prior to obtaining the required inspection as a result. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followTown of Berne – Board Oversight (2021M-77)
… B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority operations for the … the accuracy of work hours the Accounts Manager reported to the Authority’s payroll service provider. Authority … with employee time records when certifying payrolls to ensure that payments are based on actual hours or days …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… in compliance with the New York State Safe Schools Against Violence in Education (SAVE) Act. 1 Key Findings Schools must … in compliance with the New York State Safe Schools Against Violence in Education SAVE Act …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Benson – Financial Condition (2013M-77)
… The Town of Benson is located in Hamilton County and has a population of approximately 190 people. The Town is … a Town Board which consists of four elected Board members and an elected Town Supervisor. The Town’s 2012 budgeted … expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77State Agencies Bulletin No. 1641
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … & Technical Services Unit BU05 Background Pursuant to a side letter contained in the 2016-2021 Agreements between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1641-2018-special-assignment-duty-pay-calendar-year-2017Cost-Saving Ideas: Legal Requirements
… CostSaving Ideas Legal Requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Amerimed Kids, LLC (Amerimed Kids) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Amerimed Kids’ CFR for the fiscal year ended June 30, 2015, and … To determine whether the costs reported by Amerimed Kids LLC on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1727
… the Office of Parks, Recreation, and Historic Preservation in the following bargaining units who meet the eligibility … & Technical Services Unit BU05 Background Pursuant to a side letter contained in the 2016-2021 Agreements between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1727-2019-special-assignment-duty-pay-calendar-year-2018State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2022
… and advices in the event the NYS budget or an extender bill is not passed by 10am on Monday, April 11, 2022. … Executive Branch* employees paid on the Administration pay cycle may be affected, including the Governor, Lieutenant … via the PayServ Bulletin Board and New York State Payroll Online (NYSPO) should the NYS budget or an extender bill be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksLead Contamination of State Armories (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-follow