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Compliance With the Safe Schools Against Violence in Education Act
… Purpose To determine whether school districts outside of New York … and accurately reporting statistics on crime and incidents to the State Education Department (Department). We also … To determine whether school districts outside of New York …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actAllocation and Budgetary Controls Over Unrestricted Funds
… for the State University of New York had: a fair and equitable methodology for charging (assessing) SUNY campuses for the costs of central office operations and statewide initiatives; adequate procedures to allocate unrestricted funds to SUNY campuses and System Administration; and sufficient budgetary controls …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… that such business entity(ies) is responsible before it can award the contract to such business entity(ies) and … existing legal precedents, responsibility determinations can and should involve a review of the following four major … Also, hardcopies of OSC’s recommended questionnaires can be found here . The state contracting entity should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityState Agencies Bulletin No. 1379
… Purpose To inform agencies of the processing requirements for employees who claim exempt from Federal, State and/or … (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Allowance Certificate) … employees who claimed exempt from Federal withholding for tax year 2014, must file a new Form W-4 by February 17, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1379-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2015State Agencies Bulletin No. 1300
… Purpose To inform agencies of the processing requirements for employees who claim exempt from Federal, State and/or Local tax withholding in tax year 2014. Affected … as soon as it is available. The New York State Department of Taxation and Finance requires a new form IT-2104-E …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1300-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2014State Agencies Bulletin No. 1226
… Purpose To inform agencies of the processing requirements for employees who claim exempt from Federal, State and/or Local tax withholding in tax year 2013. Affected … as soon as it is available. The New York State Department of Taxation and Finance requires a new form IT-2104-E …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1226-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2013Opinion 90-32
… of highway machinery, tools, implements and equipment, then an expenditure in excess of $100,000 therefor would be …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by … members of each company, must determine how foreign fire insurance tax moneys are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16State Agencies Bulletin No. 2382
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated … Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication … payments made to individuals who have filed for Social Security benefits to the Social Security Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2382-new-april-2025-managementconfidential-mc-longevity-service-payment-lgsOpinion 92-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (representation of owners of … tax certiorari practice limited to representing the owners of property located outside the village …
https://www.osc.ny.gov/legal-opinions/opinion-92-22DiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… Sales tax revenue for local governments in New York state dropped 9.5 percent in … collections are down, especially in New York City, and local governments are facing serious fiscal challenges. The … a plan on how it is going to provide financial help to local governments during this difficult time. New York is …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020Security Over Critical Systems (Follow-Up)
… one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). About the … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followDivision of Housing and Community Renewal Bulletin No. DH-121
… 2022 DC 37 RRSU LLS payment and provide instructions for payments not automatically processed. Affected Employees … rate credit minimum of 15 years (October 2004 or earlier) for employees who were previously established on the October … position. Refer to OSC Actions – Automatic Processing for additional information. Background Chapter 60 of the Laws …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationOversight of Runaway and Homeless Youth (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Runaway and Homeless Youth (Report 2019-S-47 ). About the Program Runaway … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… treatment provider was able to collect $3.9 million in ineligible payments due to the processing of invalid … $47.6 million contract with Phoenix House New York (PHNY) in 2009 to provide outpatient, inpatient, and residential … alcohol addiction treatment services at several facilities in the New York metropolitan area. The state’s contract with …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesTown of Java – Water Accountability (2013M-338)
… by the Town’s water system, as indicated by the master meter readings, with the water billed to the Town’s … leaks in the system. Ensure that Town officials review meter readings for reasonableness and periodically inspect meters for damage or tampering. Develop a meter calibration plan and work to develop a meter …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… matching also compares the voucher to receiving and inspection information. Enforcing matching on every voucher … is matched against the purchase order, receipt, and inspection (where applicable). Business Units should refer to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleOpinion 92-43
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … with the written agreement required by Highway Law, §284, or materials for the repair and maintenance of bridges and to … adopted pursuant to that statute, that all purchases or leases in excess of $500.00 by the highway superintendent …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Disposal of Electronic Devices
… if surplus electronic devices approved for sale by New York State Division of Housing and Community Renewal … period of June 1, 2012 through March 13, 2013. Background New York State Policy requires all State entities to … total of 752 electronic devices at both the Albany and the New York City offices. In Albany, two devices still contained …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… . The subject should indicate that the email is regarding an adjustment to a prior tax year. Additionally, … at a minimum: The tax year for which the adjustment is applicable The adjustment amount The employee’s name The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-years