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State Agencies Bulletin No. 1213
… Purpose To provide calendar year-end procedures for taxable travel … Meal Allowances The IRS requires employers to report and withhold income and employment taxes from meal allowances for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsOther Bulletin No. 39
… and biweekly employees. Tax Information These monies are taxable income, will be included in the employee’s taxable gross and are subject to all employment and income … in PayServ. The adjustments (Retro (RXX)) are supplemental taxable income, will be included in the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesOpinion 98-15
… 10, 1998 Daniel Pozin, Esq., Attorney at Law Town of New Castle … Whether the sale of an historic building …
https://www.osc.ny.gov/legal-opinions/opinion-98-15CUNY Bulletin No. CU-722
… ensure no overlap occurs. Tax Information These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s taxable gross and reported on the employee’s Form W-2. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeSelected Financial Management Practices
… $1.5 million of capital lease payments ORDA could not pay since December 2008. Although ORDA prepares four-year … LOC and that it was awaiting collection of this amount to pay down its interest-bearing debt. ORDA advised it received …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… the previous year, according to a report issued today by State Comptroller Thomas P. DiNapoli. This is DiNapoli's … eighth annual report examining the performance of the state's IDAs and how these entities fulfill their mission to … Financial Data for Local Governments http://www.osc.state.ny.us/localgov/datanstat/findata/index_choice.htm For access …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsPark Accessibility for People With Disabilities (Follow-Up)
… (Report 2021-N-7) . About the Program The New York City (NYC or City) Department of Parks & Recreation (Parks or agency), a mayoral agency, is the chief steward of City parkland. Parks’ … or altered facilities. to identify accessibility issues for existing structures. The DOJ regulations also …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followLanguage Access Services (Follow-Up)
… Access Law. DMV’s Plan was last updated on October 1, 2024 and outlines procedures that State DMVs are expected to … DMVs despite these offices accounting for over 75% of the total customer-facing DMV offices. Furthermore, DMV relied …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followDiNapoli Releases Municipal Audits
… on formal board actions and were not made available for public review in a timely manner. Town of Saugerties – Claims Auditing (Ulster … its operations. The proposed budget for the water fund does not include appropriations for real property taxes that …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsWillsboro Fire District – Financial Controls (2014M-156)
… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The … book balances. Annual reports have not been filed with OSC for the past 3 years. The Board did not conduct an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156County of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s departmental … is located in central New York State and has a population of approximately 49,000. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… The Village of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed by an … for the joint sewage transmission system. Parks officials are concerned about the amount being billed for debt service …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Vestal Central School District – Fund Balances (2017M-91)
… for the 2017-18 fiscal year total approximately $76.2 million. Key Findings District officials consistently overestimated expenditures and appropriated fund balance that was not used. Three of the District’s … balance when necessary. Analyze all reserve balances and transfer overfunded amounts to unassigned fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… 31, 2015. Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland … operates two schools with approximately 860 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Thousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, … them to require officers and key employees to disclose all outside employment or business interests. … Thousand …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Red Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Town of Somers – Justice Court (2013M-198)
… of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to … Town Supervisor and four elected Board members. The Town Court operates with two Justices and two court clerks. The …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Village of Fleischmanns – Water Fund (2013M-151)
… property taxes, water and sewer user fees, and State and Federal aid. The water fund budget for the same period was …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Financial Condition (2021M-24)
… report - pdf ] Audit Objective Determine whether the Town of Pulteney (Town) Board effectively managed the Town’s … manage the Town’s financial condition and was unaware of the Town’s true financial position when it adopted budgets … financial and capital plans. Provide adequate oversight of the bookkeeper and provide municipal accounting training. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… criminal, civil, and small claims cases. The Justices are responsible for all Court operations. During our audit … less than five years. Village officials stated that they are in the process of removing some of these parking tickets. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255