Search
Travel Advisory No. 2
… an Incorrect Official Station and the related chart in Exhibit A can assist the agency head with (i) understanding …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelAccounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts informs State agencies about …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTown of Somerset – Budgeting for Sales Tax (2016M-419)
… 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. … Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations Allocate sales …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419State Agencies Bulletin No. 320
… withholding rate Affected Employees State employees who live in the five boroughs of New York City are subject to the tax withholding changes. State employees who live in the five boroughs who receive a supplemental wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityGananda Central School District – Financial Condition (2014M-62)
… District’s budgeted expenditures for the 2013-14 fiscal year totaled $19,966,154. Key Finding District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62DiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates. While … Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonControls Over Revocable Consents (Follow-Up)
… with the New York City Department of Transportation’s (DOT) Office of Cityscape and Franchises (Office) . The … years, and at the end of that period they may be renewed . DOT charges an annual rate for eligible revocable consents, … from the petitioner . Consents must also be signed by the Mayor’s Office of Contract Services and registered …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followTechnology Transfer Program and Royalty Payments
… if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual … if the Research Foundation for the State University of New York Research Foundation has taken the appropriate …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and … purchase to avoid inactivity fees and register cards with the retailers that offer it so the owner can be identified. … Thomas P DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonSchuyler County – Court and Trust Funds (2021-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1State Agencies Bulletin No. 1786
… This bulletin supersedes Payroll Bulletins 456 and 908 Purpose The purpose of this bulletin is to identify … outstanding payroll checks that have not been negotiated and provide procedures for agencies to resolve the … affected. Background Section 102 of the State Finance Law and Section 1315 of the Abandoned Property Law clarifies that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksHuman Resource Practices
… supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce … enterprise, and a network of patient care facilities. HR develops local human resource-related policies in … continued to pay a former President her presidential salary of $608,000 while she was on leave in the job title of …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdfState Comptroller DiNapoli Releases Audits
… operations. Hudson River–Black River Regulating District – Security Over Critical Systems (2023-S-24) The Hudson … Services’ policies, which include applying the correct security controls for information used by the District, … 2021, found a lack of formal guidance governing certain enforcement and record-keeping practices as well as a need …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsTown of Wawayanda – Financial Operations (2024M-160)
… back to January 1, 2019 to analyze financial trends. Understanding the Program The Board must provide oversight to … budgets that underestimated revenues by approximately $5.2 million and appropriated $2.2 million of fund balance that … no rationale was established for maintaining this level of unrestricted fund balance. As a result, real …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsAccounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorOpinion 90-6
… Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and Duties … accept a corporate grant for the purpose of providing day care services pursuant to the Social Services Law on the condition that a day care room be permanently named in a manner which identifies …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 88-51
… is intended to restore the lake to its original condition and need not be undertaken annually or at shorter intervals. … all moneys in a repair reserve fund have been expended and the town board has determined that there is no longer a … "Reserve Fund". The town board wishes to use the funds and accumulated interest to pay for the dredging of the lake. …
https://www.osc.ny.gov/legal-opinions/opinion-88-51