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State Agencies Bulletin No. 1961
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees Employees receiving a 2021 … Background Internal Revenue Service (IRS) Instructions for Form W-2 require the Retirement Plan checkbox in Box 13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 2167
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees: Employees receiving a 2023 … Background: Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan checkbox in Box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2084
… covered by the plan even if the individual elects not to join or does not contribute to the plan. IRS Regulations require the … Plan Check Box Certain employees and positions are not covered by a retirement plan and should not have the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that … expenditures were less than the budgeted appropriations for each fiscal year. The board overestimated expenditures by …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1862
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of … be checked for every employee who is either: Covered* by an employer provided retirement plan; or An active … contributions to a Traditional Individual Retirement Arrangement as a result of the Retirement Plan check box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020State Agencies Bulletin No. 2276
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees: Employees receiving a 2024 … Background: Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan checkbox in Box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024State Comptroller DiNapoli Releases Audits
… Agriculture (USDA). The program provides rental subsidies for low-income elderly and family tenants residing in … that HTFC is making program payments to property owners for the correct number of units and that units and projects … properly by project owners, but found opportunities for HTFC to better ensure it receives all the information it …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Social Security number (SSN) as the unique identifier for matches. Most of the State’s Medicaid members are enrolled in managed care plans, which are responsible for ensuring members have access to a range of health care services and reimbursing providers for those services. In exchange, DOH pays the plans a monthly …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… if the Clerk-Treasurer accurately and completely accounted for, recorded and reported all financial transactions in a … if the ClerkTreasurer accurately and completely accounted for recorded and reported all financial transactions in a …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Bath Central School District - Online Banking (2018M-79)
… banking policy and officials did not develop procedures to adequately segregate online banking duties. Officials did not ensure that authorized access to online bank accounts was limited or provide users with … (IT) control weaknesses were communicated confidentially to District officials. Key Recommendations Obtain adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Gloversville Enlarged School District - Claims Auditing (2019M-244)
… claims paid prior to audit were allowable, supported and for appropriate purposes. Key Findings Signed checks were … the claims auditor audited and approved claims. Claims for 213 check disbursements totaling $845,215 were not … claims paid prior to audit were allowable supported and for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Byram Hills Central School District - Fixed Assets (2019M-153)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Odessa-Montour Central School District – Fuel Inventory (2019M-164)
Determine whether District officials adequately safeguarded and accounted for fuel purchases
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Hamburg Central School District - Continuing Education (2019M-11)
… accounted for. Key Findings Incompatible duties were not properly segregated or monitored. The Board and District officials have not established written policies and procedures regarding the … education cash receipts process. The District does not have assurance all continuing education cash receipts are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… by the Town of Roxbury (Town) officials to certain not-for-profit organizations were appropriate municipal … We reviewed the 25 payments Town officials made to not-for-profit organizations, totaling $33,760. Officials could … that it does not violate Article VIII, Section 1 of the New York State Constitution. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Accounts Payable Advisory No. 10
… the “Separate Payment” box ensures the check will not be combined with payments made by other Business Units … will reject all vouchers with an “A” handling code that do not have the “Separate Payment” box checked. However, OSC will not reject vouchers for Bulk load Business Units that are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxTown of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… goods and services. Key Findings Town officials did not update the Town’s procurement policy. The Superintendent did not maintain documentation for quotes received. Town officials did not maintain a complete inventory listing or monitor highway …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Comptroller DiNapoli Releases State Audits
… not implemented. New York State Health Insurance Program: Empire BlueCross and BlueShield: Selected Payments for … 1, 2012 through June 30, 2012 (2012-S-132) Auditors found Empire did not have adequate controls to ensure special items … were paid according to contract provisions. As a result, Empire made a net overpayment of $391,894 on 81 of the 100 …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualOpinion 93-6
… since towns generally do not have the power to provide actual firefighting services as a town function, we have …
https://www.osc.ny.gov/legal-opinions/opinion-93-6