Search
Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… use, it lacks important oversight controls. The policy does not define how many credit card accounts may be … to be issued, address to whom the cards may be issued, nor does it specify credit or cash advance limits. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150State Agencies Bulletin No. 1718
… a location from which the employee commutes to work. It does not include parking at or near the employee’s home. … statutory monthly exclusion limit, and the employee does not make any payment, the value of the benefit provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Johnstown , the City of Mount Vernon , the Village of … funding gap in the 2015-16 fiscal year that the city must address by finding an alternate source of revenue or by …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… billing and collection process. In addition, the board does not properly monitor water loss. Town of Moreau – … of Spencer – Board Oversight (Tioga County) The board does not periodically review bank statements, bank … or any other supporting records. Additionally, the board does not perform the required annual audit of the …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 931
… Report) Effective Date(s) Immediately Background Pursuant to Internal Revenue Service Publication 15 (Circular E), … the NPAY752 Control-D report for your agency code(s). Send a notification letter to employees who appear on the … record. An employee is listed on the report as Deceased when the payroll record does not match the deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/931-verification-employee-social-security-numbers-and-names-be-reportedState Agencies Bulletin No. 989
… credited by SSA for their earnings for 2009 and allow us to correct reporting on any incorrect Forms W-2 (Wage and Tax … the NPAY752 Control-D report for your agency code(s). Send a notification letter to employees who appear on the … record. Employees are listed on the report as Deceased when the payroll record does not match the deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/989-verification-employee-social-security-numbers-and-names-reportedState Agencies Bulletin No. 907
… Report) Effective Date(s) Immediately Background Pursuant to Internal Revenue Service Publication 15 (Circular E), … the NPAY752 Control-D report for your agency code(s). Send a notification letter to employees who appear on the … record. Employees are listed on the report as Deceased when the payroll record does not match the deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/907-verification-employee-social-security-numbers-and-names-reported-w-2Opinion 90-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-40State Agencies Bulletin No. 1869
… Purpose The purpose of this bulletin is to inform agencies of new Control D report NTAX723 which addresses mismatches between an employee’s home address and New York City (NYC) taxation. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataOpinion 91-62
… purposes of the corporation may require". Section 1-102 does not expressly state that only property which is no … corporation, association or undertaking. Article VIII, §1 does not, however, prohibit gifts or loans to or in aid of … Law, §226[5],[6]), it is our opinion that section 72-h does not authorize the conveyance without consideration of …
https://www.osc.ny.gov/legal-opinions/opinion-91-62DiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… who did not graduate varied widely among school districts, from a low of 9% in District 4, which covers parts of Harlem, … not stay in college for at least six months. Graduation from high school and enrollment in college alone do not … state tests. Of the 216 students who did graduate from high school on time, 176 enrolled in college, with 154 …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… In spring 2020, only 85.2% of students attended online classes, compared to in-person attendance of between …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapCUNY Bulletin No. CU-329
… is not reportable and is not subject to Federal income tax withholding. A scholarship is considered a qualified tax … a qualified scholarship (i.e. “unqualified”) is subject to withholding and reporting requirements. A scholarship is … on Form 1042-S and may be subject to nonresident alien tax withholding. The withholding rate on an unqualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsSUNY Bulletin No. SU-123
… is not reportable and is not subject to Federal income tax withholding. A scholarship is considered a qualified tax … a qualified scholarship (i.e. “unqualified”) is subject to withholding and reporting requirements. A scholarship is … on Form 1042-S and may be subject to nonresident alien tax withholding. The withholding rate on an unqualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsCancellation Confirmation
… unable to attend the 17 th Annual Emerging Manager & MWBE Conference. We hope to see you at next year’s conference! Note: Cancelling your conference registration … directly to cancel. For questions, contact EMConference@osc.ny.gov . … test …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationVendor File Advisory No. 9
… a designation for the type of business the State does with each vendor. These classifications will be used …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateComptroller DiNapoli: 26 School Districts in Fiscal Stress
… districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. Information for these districts will be …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… $65,000 and $53,000, respectively. Key Findings The Board does not provide adequate oversight of the Department’s … Treasurer’s records, they do not do so. The Board does not review any of the bank reconciliations prepared by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… Maintain unexpended surplus funds within the allowed legal limits. Develop a plan to budget for moneys needed that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mCayuga County – County Bridge Maintenance (S9-13-4)
… for other bridges in the County. Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4