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Town of Alden – Town Clerk/Tax Collector (2024M-106)
… Determine whether the Town of Alden Town Town Clerk Clerk properly recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106State Agencies Bulletin No. 767
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected … regulations require employees eligible for advance payment of Earned Income Credit to file a new Form W-5 Earned Income … family size are met. Eligible employees have the option of receiving advance payment of Earned Income Credit directly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditState Agencies Bulletin No. 1038
… Purpose To provide agencies with the new Additional Pay earnings codes used to collect overpayments and to explain the new procedures associated with these codes. Affected … Section 1341 and Internal Revenue Service Publication 525, the recovery of wages in the current year for an overpayment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringState Comptroller DiNapoli Releases Municipal Audits
… plan or breach notification policy, periodically test data backups or provide employees with security …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… refunds are paid and that honest New Yorkers are getting a fair deal.” DiNapoli’s office audits New York state bills prior to … and halted payments. In addition, the Comptroller issued a separate report summarizing the results of his office’s …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsReview of Advance Contract Payments
… Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced funds in accordance with the terms and conditions of … its contract monitoring to ensure contractors expended advanced funds in accordance with the terms and conditions of …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsState Agencies Bulletin No. 1196
… if either of the following situations apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump sum payments that are equal to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… all times. If agencies require updates to the SFS-related account codes, agencies must notify OSC. OSC will work with … are made. More information on the relationship between the account codes and statewide procedures can be found in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). Background The New York … eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followState Agencies Bulletin No. 1845
… Employees with the following criteria are affected: Home Address is not in New York City but Local Tax Data … Indicates New York City Residence or Additional Amount. Home Address is in New York City but Local Tax Data Does Not Reflect New York City Residence. Home Address is a P.O. Box. Background New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the OSC … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections … accurately and in a timely manner. Key Findings The Clerk generally recorded and reported collections accurately; … whether the Town of Gardiner Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collections …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78DiNapoli Announces Sale of General Obligation Bonds
… the following voter-approved bond acts: Clean Water/Clean Air (1996), Environmental Quality (1986), Environmental … the following voter-approved bond acts: Clean Water/Clean Air (1996), Environmental Quality (1986), and Rebuild and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Federal Awards, which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal … Federal Awards which displays both the Assistance Listing Number ALN …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… Due to State Offset amount is available in the employee’s wallet. The employee must import the Due to State Offset … of the Due to State Offset amount will remain in the wallet until it is fully reconciled. For more information on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkLoans: Applying and Repaying
… Retirement Online is the fastest and easiest way to apply for a loan with NYSLRS. You can see how much you are eligible to borrow, what the repayment amount would be and if your loan will be taxable. You can also find your current loan balance on … NYSLRS members may be eligible to borrow against their retirement contributions …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingAccounts Payable Advisory No. 34
… Subject: Updates to SFS Account Codes for the payment and reporting of interest. … for reportable payments processed through a joint custody account. Proper accounting for interest payments provides for accurate reporting. Below is a list of interest account codes available for use. Account code descriptions …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestJamesport Fire District - Gasoline Inventory (2019M-04)
… Audit Objective Determine if District officials adequately account for and safeguard the gasoline inventory. Key … Determine if District officials adequately account for and safeguard the gasoline inventory …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04XII.9.H Audit Recoveries – XII. Expenditures
… as a function of his constitutional and statutory duty to audit all vouchers before payment, to set-off against …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesHaldane Central School District – Information Technology (2021M-84)
… 74 accounts included generic and former employee accounts. Create secondary user accounts, for three network user … network user accounts with administrative permissions and create secondary accounts to be used for non-administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84