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Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… the Board receives the detailed monthly reports necessary to monitor and manage financial operations. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Salamanca City School District – Financial Management and Payroll (2017M-138)
… of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. … and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an … to use a time clock, and employees were not required to sign and certify the accuracy of the hours reported on their …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Westport Central School District – Internal Controls Over Payroll (2014M-013)
… the District established effective internal controls over payroll for the period of July 1, 2012 through October 31, … for the 2012-13 fiscal year were $5.3 million, and payroll and associated employee benefit costs totaled … Key Finding We found that the District’s controls over payroll were appropriately designed and operating effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013State Agencies Bulletin No. 304
… OSC Actions Due to the continued need to purge excess data from the payroll system, on Friday, March 1, 2002, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… year were $11.3 million, which were funded primarily with State aid and real property taxes. Key Finding The Board had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $13.2 million. … oversight. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mPlattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School … the 2011-12 fiscal year these costs totaled approximately $28 million or 78 percent of the total general fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … controls to address the lack of segregation of duties in the payroll process. Ensure that leave time is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… period July 1, 2014 through May 31, 2016. Background The St. Lawrence-Lewis Board of Cooperative Educational Services … St LawrenceLewis Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Rye City School District – Payroll and Leave Accruals (2016M-169)
… 2016. Background The Rye City School District is located in the City of Rye, Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Works (DPW) employee leave accruals and maintenance of payroll time records for the period June 1, 2013 through … or implement sufficient controls over leave accruals and payroll timekeeping. Time cards for DPW employees showed the … worked. Key Recommendations Adopt comprehensive written payroll timekeeping and leave time accrual policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… purpose of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 … fiscal year total $707,870. Key Findings Police Department payroll payments were not adequately supported and leave time … Village of Franklinville Police Payroll and Water Accountability 2014M262 …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a population … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131XV.13 Federal Funds – Payments – XV. End of Year
… In order for the State to be reimbursed for payments made … benefit payments must be paid by the date identified in the Office of Operations Events and Deadlines Calendar . … In order for the State to be reimbursed for payments made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsLocal Government – 2023 Financial Condition Report
… for local governments with a calendar fiscal year in 2024 is 6.26 percent. The combination of high inflation and the 2 …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Agencies Bulletin No. 2036
… York and the Police Benevolent Association of New York, Inc. (PBANYS) covering the period 04/01/2019 through … an adjustment is needed for COVID-19 overtime such as CVO, ARC must be used. When an adjustment is needed for … Entry Interface (NPAY502) using the Earnings Code AJR, ARC or ARO: Earnings Begin Date: The first date included in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuCUNY Bulletin No. CU-345
… Purpose To inform agencies of the procedure to pay honoraria to independent contractors who are nonresident … Unit, Benefit Program and Earnings Program in order to pay and withhold taxes for nonresident alien independent … CUNY Central Office must set up positions in order to pay these nonresident alien independent contractors. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingState Agencies Bulletin No. 2379
… 2025 are affected. Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of … OSC has prepared the attached letter explaining the tax rules governing Educational Assistance Benefits and … fringe benefit. As such, it is supplemental taxable income, will be added to the employee’s taxable gross wages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025