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XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… extended period for official State business. If the head of an agency has not properly designated an employee’s … substantial tax liabilities with respect to reimbursement of travel expenses. This tax liability can also be unexpected … and may necessitate the amending of both prior year Wage and Tax Statements (W-2) and employees’ personal income …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationArchived: Legislative Session 2015 –2016
… – Signed into law on December 18, 2015 as Chapter 563 of the Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To … system (the Retirement System or System) on the basis of rates determined on known salaries from the prior fiscal year …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016DiNapoli: Too Many Subway Stations Need Repairs
… by New York State Comptroller Thomas P. DiNapoli. Only 51 of the city’s 468 stations were free of defects, and just 1-in-4 had most or all of their station … components — such as tile, paint and lighting. The survey rates components on a scale of 1 to 5. NYCT considers those …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsState Agencies Bulletin No. 960
… constitutional requirements, only applies to new members of ERS who first join on or after January 1, 2010. Some of the significant changes impacting Tier 5 members include, … an option with a Benefit Plan of “ERSBT5” and contribution rates of 3% and 4%. Any employee designated as tier 5 by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemJune 2002: Advance Refunding Bonds
… To: School District and BOCES Business Officials Purpose of Bulletin This bulletin explains the reporting requirements … assumes that districts borrow money for the maximum period of probable usefulness allowed by Local Finance Law section … an economic savings) usually because of lower interest rates. How is an advance refunding done? In an advance …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… to children with autism between three and five years of age. Both the SC and SEIT programs are located in … June 30, 2015, QSAC served 164 students, which consisted of 140 in SC and 32 in SEIT, with 8 children enrolled in both … appropriate adjustments to QSAC’s CFR and reimbursement rates, as warranted. Work with QSAC officials to help ensure …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… the following audits have been issued: City University of New York (CUNY): Medgar Evers College: Controls Over Bank … (2015-S-92) CUNY officials provided auditors with a list of 24 bank accounts at Medgar Evers. Fourteen accounts were … contract, Downstate pays Collecto various commission rates based on the amount collected by account type and size. …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli Announces Latest Fiscal Stress Scores
… A total of 23 local governments in New York state were designated in … up from 14 a year ago, with increases in each category of stress, according to a report released today by State … to 8.5% in 2024, it was still well below the double-digit rates seen from 2020 to 2022. The number of towns designated …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health (DOH): Medicaid Program: Medicaid Claims Processing … or questionable Medicaid payments. By the end of the audit fieldwork, auditors recovered about $2.3 million … of State) pertaining to maximum allowable lodging rates. Auditors found certain travel transactions lacked …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of General Services (OGS): Compliance with Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up) (2020-F-18) An audit, covering … the department did not bill and collect the correct annual rates for the majority of consents reviewed. It was …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsTown of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Arlington Fire District – Station Number 5 Renovation (2022M-54)
… interests in leasehold agreements. Key Findings Members of the Board did not use competitive methods to renovate … reduced rent rate provisions. In addition, a member of the Board who also serves as a Trustee of the Croft Corners Fire Company (Company) failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Village of Islandia – Procurement (2021M-203)
… report - pdf] Audit Objective Determine whether Village of Islandia (Village) officials used a competitive process to … policy. Village officials purchased: $1 million of goods and services from 18 vendors and 10 professional … interest. Key Recommendations Obtain the required number of competitive bids, quotes, proposals or pre-approval when …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201DiNapoli: External Risks Threaten NYC Budget
… expand the citywide savings program to help cut the size of the projected budget gaps," DiNapoli said. "New York … uncertainty." City officials project a budget surplus of nearly $3.1 billion in the current fiscal year that will … provision in the ACA that increased Medicaid reimbursement rates to states that expanded eligibility is repealed. On the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… Thomas P. DiNapoli’s annual estimate. Rising interest rates and fear of a recession led to significantly less profits on Wall … for 2022 was 21% lower than the previous year’s record of $42.7 billion — the largest drop since the Great …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsWall Street Bonuses Went Up In 2013
… 2013 despite costly legal settlements and higher interest rates. Wall Street continues to demonstrate resilience as it … industry reported profits for the broker/dealer operations of the New York Stock Exchange member firms, the traditional measure of profitability for the securities industry, totaled $16.7 …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013State Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… higher education has powered New York’s promise of opportunity. Across New York State, public and private, … on projections from EY-Parthenon’s statewide analysis of federal loan caps. The “One Big Beautiful Bill Act” of … Public Service Loan Forgiveness, and lowered interest rates for millions of students. Unlike those reforms, the new …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opState Comptroller DiNapoli Releases Year-End Accomplishments
… York State Common Retirement Fund reached an all-time high of $160.7 billion in 2013, State Comptroller Thomas P. … the State Fiscal Year 2012-2013 at an all-time high value of $160.7 billion, with a 10.4 percent return. Noted an independent analysis of the pension fund by Funston Advisory Services praised …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsUnified Court System Bulletin No. UCS-82
… Chief Administrative Judge Jonathan Lippman and the Office of the State Comptroller, a new method for paying Judges was … in 2004. Beginning calendar year 2005, the total amount of regular earnings actually paid during the calendar year … from the Judge’s final paycheck. If biweekly salary rates must be prorated due to a mid-pay period change, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005