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Opinion 91-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In connection with the State Comptroller's authority to … listing certain outside employment and business interests in order for the Comptroller to determine the possible …
https://www.osc.ny.gov/legal-opinions/opinion-91-2State Agencies Bulletin No. 2060
… is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … name and Social Security Number on their employees’ Form W-2. This requirement applies to resident and … must reconcile employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… The Steuben County Soil and Water Conservation District is one of 58 such Districts in New York State. These … control and other related land-use issues. The District is governed by a five-member Board of Directors appointed by … for cash receipts and disbursements to ensure that cash is properly safeguarded. As a result, although press-numbered …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashElmont Public Library – Board Oversight and Professional Services (2014M-060)
… operations for the period July 1, 2011 through April 30, 2013. Background The Elmont Public Library (Library) is …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… , Rensselaer [pdf] and Westchester [pdf] Counties. Purpose of Audit The purpose of our audit was to determine if counties are controlling … eight counties audited totaled about $2.8 million in 2012. Of this amount, about $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4State Agencies Bulletin No. 966
… Rates Federal Earned Income Tax Credits New York State Withholding Rates Social Security and Medicare The … 15, Circular E, Employer’s Tax Guide. The New York State and Yonkers income tax withholding rates for … online: Tax Publications > Publication 15 The New York State, City of New York and City of Yonkers resident income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/966-summary-tax-related-changes-tax-year-2010Tax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceState Agencies Bulletin No. 1269
… Purpose To inform agencies of the new Earnings Code to be used to report the taxable … value of personal use of an employer provided vehicle and chauffeur services and provide instructions for reporting … chauffeur services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useState Agencies Bulletin No. 1591
… vehicles and/or chauffeurs Effective Date(s) Immediately Background Personal Use of Employer Provided … are taxable income that must be included in the employee’s taxable gross wages. This income is reportable on the … of commuting to and from an employee’s home and his or her official work station and other trips unrelated to work. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedWest Seneca Fire District #6 – Financial Management (2013M-14)
… a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which … made on the District’s credit cards and seek reimbursement from responsible officials for any personal, unauthorized or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered … covered the period January 1, 2012 to December 31, 2016 for prescription drugs and January 1, 2012 to December 31, 2017 for therapy services. About the Program Many of the State’s …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… Medicaid payments over the course of several years due to errors in its billing system and may have exposed patients to unqualified and uncredentialed health care providers, according to three reports released today by State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Purpose of Audit The purpose of our audit was to determine if the Board provides adequate oversight of the District’s process for cash disbursements for the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-2362014 Year End Report
… Purpose The objective of our examination was to determine whether payments to claimants and medical providers (claims) by the Workers’ … automated payment system, where the claims are subjected to various system edits and validation checks, approved, and …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportXIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES New York State reimburses employees for business use of a personal … Guide to Financial Operations REV. 01/02/2025 … New York State reimburses employees for business use of a personal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… for the BMCC Foundation, that were not on CUNY Central’s list. These findings point to weaknesses in the monitoring of … $563,605 were either improper (did not comply with CUNY, State, and/or City policies and procedures) and/or were …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followState Agencies Bulletin No. 1682
… Purpose To inform agency payroll officers of the new procedure for how OSC will handle current year Social Security and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactReporting Forms and Publications
… Wire Electronic Reporting Program Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked … Checklist for Unclaimed Property (AC 2709) Waiver Request Form … List of forms and publications available for holders …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsDo We have Your Money? $230 Million Returned to New York State Residents This Year
… Staff from New York State Comptroller Thomas P. DiNapoli’s office will attend … search for lost and forgotten money, also known as unclaimed funds. DiNapoli oversees 33 million unclaimed funds … and other sources that have been dormant for a number of years. Residents who cannot make it to the events can …
https://www.osc.ny.gov/press/releases/2015/07/do-we-have-your-money-230-million-returned-new-york-state-residents-yearSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264