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ReStacking Occupancy Initiative
… cost-savings goal, the Division of Budget (DOB) entered into contracts with a private firm to establish a strategic … process created large sections of vacant space that in turn was used to house employees currently in leased space. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeTechnology Transfer Program and Royalty Payments (Follow-Up)
… and managing royalties and other related income, such as litigation proceeds. Our initial audit report, issued on …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-followCompliance With Executive Order 95 (Open Data)
… to State agencies, including managing and leasing real property; designing and building facilities; and contracting …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataImplementation of the Dignity for All Students Act (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Implementation of the Dignity … for All Students Act (DASA) seeks to provide students in New York with a safe and supportive environment free from … included curriculum and annual reporting requirements in 12 bias-related categories (e.g., race, sexual …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followCost-Saving Ideas: Managing Workers' Compensation Costs
… options and costs at regular intervals. If your experience rating and other factors are good, you may find comparable … employees safe. Many private sector entities manage their safety programs aggressively in order to save money. Your … firm can help you develop policies and procedures to make safety and accident prevention a top priority for your local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsParking Structures (2017-MS-3)
… their local government’s parking garages. New York State Property Maintenance Code requires that all elevators be …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… information on a timely basis or a list of reconciled bank account balances on a monthly basis. The justices did …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221State Comptroller DiNapoli Releases State Audits
… organization located in Buffalo offers a range of preschool special education services to children with disabilities from birth to five years of age. For the fiscal year ended June … Auditors found the WCB has adequate procedures in place to ensure that it accurately identifies and reports its …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1575
… to be applied to Supplemental Wages are discussed in: IRS Publication 15, Section 17 - How To Use the Income Tax … Tables 26 Code of Federal Regulations 31.3402(g)-1 IRS Definitions “Supplemental wages are all wages paid by an … Flat Rate and Aggregate withholding methodologies to address questions. Payroll officers should also become …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Agencies Bulletin No. 2136
… Purpose: The purpose of this bulletin is to notify agencies of a new earnings code that will be … The purpose of this bulletin is to notify agencies of a new earnings code that will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsState Agencies Bulletin No. 922
… county of residence in PayServ. OSC is using the postal code to confirm the county of residence. This … Bronx) and the counties of Nassau and Westchester where postal codes overlap New York City. Affected Employees All … also identified employees who reside in the surrounding areas of New York City where the specific county of residence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageState Agencies Bulletin No. 1098
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and … of the State Comptroller (OSC) with the information on the value of the personal use of employer-provided vehicles and … miles driven are deemed to be for personal use, and the value must be included in the employee’s income. Personal use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and … of the State Comptroller (OSC) with the information on the value of the personal use of employer-provided vehicles and … miles driven are deemed to be for personal use, and the value must be included in the employee’s income. Personal use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andCUNY Bulletin No. CU-547
… CUNY (SS/Medicare Deficiency), will have a deduction rate of ten percent of gross pay applied. Existing FICA tax … to repay additional FICA on or after September 1, 2016, the prior obligation will be converted to Deduction Codes 580 … Security Deficiency) Flat Rate in order to maintain the deduction rate of three percent of gross pay for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… repayment obligation. A new FICA repayment obligation can then be established with Deduction Code 502 at a … of underpaid FICA and income tax withholdings, in cases where an employer promptly self-corrects an inadvertent … and accurate FICA Status on the Job Data Payroll panel: Main Menu>Workforce Administration>Job Information>Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section discusses how to process adjustments to an employee’s … to comply with Internal Revenue Service (IRS) reporting requirements. On occasion, Business Units may need to make … This section discusses how to process adjustments to an employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsState Agencies Bulletin No. 1287
… to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact … State. Affected Employees Employees who covered their same-sex spouse in the New York State Health Insurance Plan … State no longer considers the value of a non-employee same-sex spouse's health coverage by New York State (NYS) to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfState Agencies Bulletin No. 1869
… Purpose The purpose of this bulletin is to inform agencies of new Control D … designated to be within the City of New York: Bronx County (Bronx) Kings County (Brooklyn) New York County … the New York Employee’s Withholding Allowance Certificate for New York State and Local taxation of employees. Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otsego-industrial-development-agency-2021-38.pdf