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Fare Evasion (Follow-Up)
… Background The Metropolitan Transportation Authority (MTA) is North America’s largest transportation network, serving a … City: New York City Transit (Transit) and MTA Bus. Transit is responsible for operating the subways and the majority of … of a summons; however, MTA officials stated that it is not the MTA’s goal to give summonses to fare evaders but …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followState Agencies Bulletin No. 1204
… Empl ID prior to the actual data entry and save of the new Hire transaction in PayServ Effective Date(s) The new feature for reserving an Empl ID will be available in the PayServ … Reserving an Empl ID requires the entry of a Social Security Number and is only available when the employee has a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionState Agencies Bulletin No. 2236
… 2236.1 Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for … report NBEN725 (Employees with Maintenance Deductions) to identify employees who have maintenance deductions in each agency. Agency Actions: Agencies are required to become familiar with IRS regulations on employer provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2156
… Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for … Maintenance Deductions), available on September 1, 2023, to identify employees who have maintenance deductions in each agency. Agency Actions: Agencies are required to become familiar with IRS regulations on employer provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsElementary and Secondary Education – 2023 Financial Condition Report
… Nation in Per Pupil Spending For the 2020-21 school year (SY), the most recent year for which data are available, New … profiles and regional costs, among other factors. In SY 2019-20, 56.1 percent of K-12 students were certified for … Local Resources Represent the Largest Source of Funding In SY 2020-21, the most recent data available, support for …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationTown of Marathon – Town Clerk (2022M-143)
… – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and … Determine whether the Town of Marathon Town Clerk recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Town of Potter – Town Clerk (2020M-113)
… deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk did … determined the shortage. Key Recommendations Consult with legal counsel and the Town’s insurance agent to recoup the … to ensure records, deposits, reports and collections are remitted in an accurate and timely manner and the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Danby – Town Clerk (2022M-08)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … or intact and were not remitted to appropriate parties in a timely manner. Although the Clerks reported the Clerk … and remit all collections to the appropriate parties in a timely and accurate manner. The Clerks: Did not identify …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Decatur – Town Clerk (2020M-58)
… The Clerk did not report or remit any fees received to the Supervisor or New York State Agriculture and Markets. … duplicate receipts. Report and remit all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to conduct an annual audit of the Clerk’s records and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Rockland County - Sale of Estate Real Property (2019M-233)
… Estate real properties were sold without third-party appraisal. Key Recommendation Engage a professional appraisal service prior to listing estate real property for …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Town of Saranac – Town Clerk Operations (2019M-33)
… manner. Deposit all collections timely and intact. As of October 31, 2018, $843 in recorded cash collections had … The Board did not: Annually audit or obtain an audit of the Clerk’s records and reports. Based upon our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33State Agencies Bulletin No. 1037
… for the purposes of determining tax withholdings. This is because the IRS considers the employee to have had the use … and therefore repayment of those wages in the current year is not relevant in determining taxable wages in the current … however, consider that since tax and wage information is used in determining future social security benefits, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Town of Almond - Tax Collection (2019M-188)
… for all tax payments collected. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… the Clerk-Treasurer was required to perform by New York State Village Law (Village Law) and General Municipal Law …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Canton - Compensation and Benefits (2018M-159)
… accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The Supervisor … salaries paid to officers and employees totaling $145,671 or certain health insurance benefits provided by the Town. … to permissive referendum requirements. Set the salary or hourly wage of all officers and employees. Implement …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159State Agencies Bulletin No. 446
… Date Immediately Background At the close of business on November 14, 2003, Upromise Investments, Inc. and The Vanguard Group, Inc. assumed responsibility for Program Management and Investment Management, … numbers were automatically entered into the employees' direct deposit records. Enrollment Requirements Employees may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsState Agencies Bulletin No. 325
… Data 1 panel. The report also includes total number of employees, total addresses not barcodeable, and any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportState Agencies Bulletin No. 292
… This bulletin supplements Payroll Bulletin 286 in relation to the processing and taxation of educational assistance … through the Central Accounting System must be reported to the payroll system (PaySR) in order to effectuate the withholding of taxes. Taxable amounts for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryState Agencies Bulletin No. 286
… educational assistance benefit equals or exceeds $300, OSC will divide the value of the benefit by three and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefits