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Opinion 2002-14
… of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW §§1-102(5), 4-400(1)(l), 4-412(3)(3), 5-524: A village may incur reasonable expenses for the primary purpose … of pursuing a settlement of a claim against the village for property damage, even though work performed by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed … expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s … voucher in the Accounts Payable module of the SFS. Refer to the sections within Chapter XII – Expenditures of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… the Unit violated Metro-North policy by not disclosing the referral of a relative who was hired in the Unit. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followCity of Norwich – Information Technology (2012M-254)
… 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is … million. Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Town of Oxford – Financial Management (2016M-420)
Town of Oxford Financial Management 2016M420
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maine – Justice Court Operations (2016M-358)
… controls over the Justice Court’s financial activity for the period January 1, 2015 through August 5, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The … Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that unpaid tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358State Agencies Bulletin No. 1579
… July 1, 2017, the New York City Annual Tax Rate Table will incorporate a revised tax rate for taxpayers earning $500,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… personal income tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas P. DiNapoli. The … taxpayer movement, with net out-migration quadrupling in 2020 compared to the prior year. While declining in 2021, the … The report examines PIT filings for the pandemic years of 2020 and 2021 and follows up on DiNapoli’s May 2022 report …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… the breach of a large dam could result in the loss of life, devastation of several communities and flooding that … due to aging infrastructure, weather events triggered by global warming and the threat of cyberattacks, effective … to the level of risk that a failure would pose to life and property. Under DEC's classifications, there are 407 …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… checks along with the Treasurer for amounts in excess of $500; the Secretary-Treasurer was the sole signatory of 19 … that the President co-signs all checks in excess of $500. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Columbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College officials ensured that the College's … a breach notification policy. Five employees visited music streaming, social media and shopping websites which could expose the network to virus attacks or compromise systems and data. The College …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Brighton Memorial Library – Board Oversight (2015M-116)
… to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through February 28, 2015. … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Comptroller DiNapoli Statement on January State Cash Report
… "New York's revenue picture is increasingly challenged. The final January revenue numbers for the state released by … the unpredictable revenue environment we now face, we should take an extremely cautious approach when negotiating next year's budget. As one step, I urge the …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportSchenectady Municipal Housing Authority – Payroll (2014M-223)
… of our audit was to assess the Authority’s payroll process for the period April 1, 2013 through May 31, 2014. Background … Board of Commissioners. Operating expenditures for the fiscal year ending March 31, 2014 totaled … $9.1 million. Key Findings Officials have designed and implemented appropriate procedures establishing employee …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Uniondale Public Library – Procurement (2015M-126)
… Purpose of Audit The purpose of our audit was to assess the Library’s controls over procurement for the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Vendor File Advisory No. 6
… on “Vendor Certifications,” designations authorized by a government entity or program which “certifies” a vendor has met certain requirements. Beginning in January … the State does with each vendor. These designations can aid State agencies in executing and reporting on …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsOperational Advisory No. 26
… Subject : Updating Agency Contact Information Reference : Guide to Financial Operations … (OSC) Office of Operations (OOO) maintains agency contact information for various audit and operational … purposes. The OOO requires agencies to keep the OSC Online Contact System current by updating required contacts within …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… on the overpayments identified, DOL assessed $1,852,169 in penalties to claimants who made false statements or … not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in overpayments owed by State employees and identify an …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Connetquot Public Library – Cash Disbursements (2017M-125)
… cash account to the lowest practical amount. Ensure that POs are prepared and approved in advance of any purchase and limit the use of confirming POs to emergency situations. …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125State Agencies Bulletin No. 2358
The purpose of this bulletin is to inform agencies of the June 2025 Increase to Jury Duty Daily Compensation
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensation