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Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Agencies Bulletin No. 1105
… to an employee under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 … provides benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a nonqualified … via Special Charge Voucher. The amount exceeding $5,250 is considered the ‘taxable amount’ and must be reported in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsOversight of Public Water Systems
… Purpose To determine whether the Department of Health (Department) is providing effective oversight of the State’s public water systems to ensure water is … To determine whether the Department of Health is providing effective oversight of the States …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Gingerbread Learning Center, Inc. (Gingerbread) on its … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … To determine whether the costs reported by the Gingerbread Learning Center Inc …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualHomeless Housing and Assistance Program – Project Selection and Maintenance
… Purpose To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects … to provide permanent supportive housing to the homeless and if HHAP projects are being properly maintained. This … September 14, 2018. Background The Homeless Housing and Assistance Corporation (HHAC) was established on June 8, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceCity of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… non-payroll checks. Key Findings The Board and Treasurer did not appropriately and securely execute check signatures … 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the … Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178State Agencies Bulletin No. 1431
… the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) memorandum dated 10/14/15 … Form W-2 using code UTA (Uniform/Tool Allowance). Payroll Register and Employee’s Paycheck/Advice Earnings Code UA9 and the amount paid will be displayed on the Payroll Register. The Earnings Description Uniform Allowance NU46 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1431-2015-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1517
… instructions for processing the 2016 CSEA DMNA Uniform Maintenance Allowance. Affected Employees Employees in the … (GOER) memorandum dated 10/4/16 provide for a Uniform Maintenance Allowance. Effective Date(s) The 2016 CSEA DMNA Uniform Maintenance Allowance may be processed beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1517-2016-uniform-maintenance-allowance-employees-division-military-andXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… An intergovernmental agreement, whether expenditure or revenue, between a state agency and another governmental … other, on the basis that the two agencies have no separate or distinct legal character apart from the State. In reaching … and other units may enter into interagency memoranda or "agreements" concerning matters of substance, such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsControls Over Unclaimed Bottle Deposits
… containers of less than one gallon of many beverages sold in the State, such as soft drinks and beer. Consumers may … 612 quarterly reports showed service charges for 60 were $100 or less, eight were from $100 to $500, eight were from $500 to $1,000, and six exceeded …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsPrivacy and Links Policy
… the State Comptroller 110 State Street, 14th Floor Albany, NY 12236 The privacy officer will provide access; deny … that the personal information be amended or corrected. Cookies To better serve you, we may use cookies to enhance or customize your visit to this website. A …
https://www.osc.ny.gov/online-services/privacy-and-links-policyMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… to require MTA’s travel agent and MTA employees to request lodging rates established by the U.S. General … rates, to document those efforts. Advise supervisors who approve employee travel to verify that lodging rates are …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesLegal Topics and Approvals
… Advisory Legal Opinions Local Debt Refunding: Procedures for Seeking … Request these publications from the Division of Legal Services at (518) 474-5586: Application Forms for … Law, §103 (March, 2010): A research paper discussing the legal requirements in connection with competitive bidding for …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsDiNapoli Releases July State Cash Report
… same period last year, according to the July state cash report issued today by State Comptroller Thomas P. DiNapoli. … lower than a year earlier. To access the monthly cash report for additional detail, go to … . DiNapoli's office issues a state cash report every month identifying state revenues and spending …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportSUNY Bulletin No. SU-284
… Effective Date(s) Payments that include both the Fall and Spring semesters may be made beginning in Administration Pay … Period 18L, paychecks dated 12/24/2019. Payments for the Spring semester only may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $444.52. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-284-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2019SUNY Bulletin No. SU-338
… Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in Administration Pay … Period 19L, paychecks dated 01/04/2023. Payments for the Spring semester only, may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $462.48. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-338-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2022SUNY Bulletin No. SU-304
… Payments. Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in … Period 2L, paychecks dated 05/12/2021. Payments for the Fall semester only may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-304-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2020SUNY Bulletin No. SU-316
SUNY Bulletin No SU316
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021SUNY Bulletin No. SU-352
… Effective Dates: Payments that include both the Fall and Spring semesters may be made beginning in Administration Pay … Period 20L, paychecks dated 01/17/2024. Payments for the Spring semester only, may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $485.88. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-352-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2023