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XIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… rejected). Online agencies must use the attachment feature in the SFS to store electronic copies of documents in support of Travel and Expense transactions. If a … is determined to be incomplete during the review process in SFS, the transaction in its entirety should be returned so …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseDiNapoli: North Shore Leads Staten Island's Growth
… for many the gateway to Staten Island, has led the borough in population growth since 2010, according to a report … tend to be younger and more racially diverse than in other parts of the borough. “The North Shore is a key part of the growth story in Staten Island. It has contributed to the increase in …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2021-22, DEC All Funds spending totaled $1.3 billion, … from the COVID-19 pandemic. The largest increase was in local assistance spending with a year-over-year increase … a reduction of 38 FTEs below levels as of March 31 in the previous year and 6.3 percent below levels from March …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… New York State Comptroller Thomas P. DiNapoli and Department of … Adrienne A. Harris today announced the approval of Community District 9 as a Banking Development District (BDD) and presented $35 million in New York state deposits to Ponce Bank’s Westchester Avenue Branch. The …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… Objective To determine whether the Office of Children and Family Services (OCFS) is ensuring that Adult Protective Services (APS) providers have sufficient … implement APS requirements and protect vulnerable adults. The audit covered New York City APS referrals and open cases …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanXI-A.9 Receiving – XI-A. Purchasing
… to ensure that agencies receive the goods and services they ordered in the proper condition and in accordance with … perform site visits to verify the vendor is working when they claim to be, inspect the quality and quantity of … goods received are in the proper condition and whether they meet the applicable details of the purchasing agreement. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOpinion 91-55
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … the assets of which shall be used solely for, and for no other purpose than, the improvement, extension, or … commission (see 16 NYCRR 197, Balance Sheet Account No. 261). Section 6-k was added by chapter 457 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-91-55VI.1.A Budgetary Chartstrings – VI. Budgets
… This section describes each of the chartfields used in budgetary chartstrings. The values used in the chartfields can be viewed online in SFS via the navigation: SFS Financials > Tree Manager > …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Agencies Bulletin No. 1852.1
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 90-37
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village … the greatest amount of revenue to the village. This is in reply to your letter concerning the proposed sale of … a public hearing prior to the sale. We assume the property in question is not parkland or other property which is …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 88-25
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use … when a court might find that restrictions on non-residents do not have a rational basis, such as where the facilities …
https://www.osc.ny.gov/legal-opinions/opinion-88-25XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… Liquidating a purchase order will also allow Office of the State Comptroller (OSC) auditors to access purchasing … refer to Section 4.E – Identifying and Processing Vouchers of this Chapter, for more information about identifying and … (FOB destination). Though generally exempt from payment of sales tax on its purchases, New York State is required to …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2020-21, DEC All Funds spending totaled $991.8 … from SFY 2019-20 due to COVID-19 related reductions in activity and spending. Compared with SFY 2019-20, spending was reduced in all areas except personal service. The largest reduction …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureDiNapoli Report Examines Troubling Child Poverty Trends
… by State Comptroller Thomas P. DiNapoli details troubling child poverty trends across the state, including a child poverty rate that is one of the worst in the nation and alarmingly high in some cities. “A … by State Comptroller Thomas P DiNapoli details troubling child poverty trends across the state including a child …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsOpinion 92-9
… as requiring a physical presence in a courtroom before a judge ( cf ., e.g., People v Thumser , 144 Misc 2d 425, 544 … without actually being present in a courtroom before a judge. In People ex rel Choate v Barrett , 56 Hun 351, 9 NYS … not committed in the immediate view and presence of the judge. The judge, however, is not the court. A court has been …
https://www.osc.ny.gov/legal-opinions/opinion-92-9DiNapoli Releases Lower Manhattan Economic Snapshot
… The terror attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower … Borough President Gale A. Brewer. “Fifteen years after September 11 and four years after Hurricane Sandy, it is … The terror attacks on September 11 2001 killed 2753 people in Lower Manhattan …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 91-36
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of village … Whether park land fees imposed upon subdividers by a newly … used to finance additional facilities in an existing town park located in the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… Department of Transportation (DOT). The audit, the second in a series on AI Use in New York Government, follows a 2023 audit of New York … expose data to unintended sources and create inequalities in decision-making and the delivery of services. In New York …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksDiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… The neighborhoods of Long Island City (L.I.C.), Sunnyside and Woodside in northwest Queens … have their own distinct personalities, but together they are contributing to the borough’s business growth, share of … The neighborhoods of Long Island City LIC Sunnyside and Woodside in northwest …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensTaxes and Your Pension
… Generate button. If you have one 1099-R, the document will open in a new browser tab. If you have more than one 1099-R, …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pension