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State Agencies Bulletin No. 990

… Firearms Training and Safety Incentive Program payment is taxable income, will be included in the employee’s taxable gross wages and is subject to all employment and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-program

Opinion 89-43

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from … an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of …

https://www.osc.ny.gov/legal-opinions/opinion-89-43

CUNY Bulletin No. CU-294

… Criteria An $800 retroactive Ratification Bonus payment is to be paid to all eligible annual employees who are Active … payment upon return to work. A Ratification Bonus payment is to be paid to all eligible hourly employees who were in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-york

Opinion 95-22

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … or indigent volunteer and exempt firemen and their families. It is evident that the purchase of exercise … or indigent volunteer and exempt firefighters and their families. Consequently, the Association may not expend …

https://www.osc.ny.gov/legal-opinions/opinion-95-22

X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management

… Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business Unit determines a need for a Special Use Vendor ID, it should: Complete the New York State Special Use Vendor …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-id

Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)

Village of Westbury Purchasing Claims Audit and Information Technology 2013M301

https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301

Focus on Identity Theft

… URL beginning with “https” (rather than “http”) and a lock icon near browser location field. Don’t click on links …

https://www.osc.ny.gov/reports/focus-identity-theft

Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)

… the DIBID, five members who represent commercial tenants, one residential tenant member, three City members, one County member, and four non-voting members. In 2011, the … stamp. Segregate incompatible financial duties so that no one person controls all of cash disbursement functions. …

https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252

Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)

… general fund expenditures of $4.9 million for the fiscal year ending December 31, 2011. Key Findings Town officials …

https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227

Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed … Town of Lyonsdale Financial Condition Board Oversight and Controls …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventory

Electronic Fund Transfer Instructions

… payment for a final report. ADDTL represents an additional remittance on a previously filed report and payment. AUDIT … Monies remitted as test payments must be deducted from the remittance for the report. LS (Lump Sum) – Use this only if … Payor; FEIN; ADDTL; Jane Doe; 555-555-5555 An additional remittance to a single report. For questions email …

https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructions

Comptroller DiNapoli Releases School Audits

… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … and effectively.” Chazy Union Free School District – Payroll (Clinton County) District officials have established adequate procedures for payroll to ensure employees were accurately paid at their …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2

Examples from GASB Statement 34 - Statement of Cash Flows

… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … Examples from GASB Statement 34 Statement of Cash Flows …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows

Overpayments of Certain Medicare Crossover Claims

… if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify the … if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify the …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claims

Property Tax Freeze Credit

… objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by … qualified New York State homeowners for increases in local property taxes on their primary residences. To receive the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the …

https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-credit

Selected M/WBE Purchases by Various Facilities

… Purpose To determine whether Department purchases from one vendor, … real, substantial and continuing, and who control the day-to-day business decisions. These enterprises must also be authorized to do business in New York State and registered under the … To determine whether Department purchases from one vendor …

https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilities

Selected Aspects of Parking Violations Operations to Collect Fines and Fees

… between New York City and the U.S. Department of State (DOS) sets forth the parking program and procedures regarding summonses for plates issued by DOS. DOF maintains its Summons Tracking and Accounts … collections are maximized. Enlist the cooperation of DOS’ Office of Foreign Missions and the New York City Mayor’s …

https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-fees

State Agencies Bulletin No. 2357

… of Budget (DOB) approved an increase to Hazard Pay for M/C employees effective July 2025 who currently receive … has increased the systematically calculated hourly rates for Time Entry Earnings Code HZ5 to $1.00/hour and Earnings … a Next of Kin Affidavit has been previously submitted for a deceased employee’s payroll check, OSC will accept a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designated