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State Agencies Bulletin No. 1462
… appear on the Form 1042-S Statement is described below: Box 1 Income Code The two digit code populated in this box identifies the type of income received. This code is populated on the 1042 Tax Balances page. Box 2 Gross Income The amount is the gross sum of all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax treaty) and 00 … Form 1042-S is being issued under. City University of New York (CNY) State of New York (NYS) Box 13b Withholding agent’s GIIN Not applicable. Box 13c Country Code (Withholding agent) Not applicable. Box 13d …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… with Computer Sciences Corp. to continue provider payment services until the new Medicaid administrative services … for general construction; $10.2 million with DiGesare Mechanical Inc. for HVAC; $2.4 million with DiGesare Mechanical Inc. for plumbing; and $4.6 million with …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… To determine whether project owners are receiving Rural Rental Assistance Program (RRAP) payments only for eligible … for enforcing compliance with Section 515 Program regulations through triennial supervisory reviews. These …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… reviewed properties with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. … documentation. Granted an ineligible exemption and did not correctly calculate granted exemptions. Did not report the transfer of property with exemptions to the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… complete report - pdf] Audit Objective Determine whether the Board and District officials implemented cost-effective … the Superintendent and Business Administrator positions with other districts. We estimated that officials attained … students had varied sports opportunities available to them while decreasing expenditures by $90,000 since 2013-14. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … of four properties with agricultural exemptions to the County and did not require new owners of these properties to …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Town of North Salem - Agricultural Exemptions (2018M-194)
… parcels with $40,028 in assessed value that did not meet the woodland eligibility requirement. Granted three … though the 10-year exemption term had expired in 2013. Did not grant an exemption credit totaling $2,168 in assessed … annual basis to verify that the 10-year exemption term has not expired. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Clayton - Justice Court Time and Attendance (2017M-286)
… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. Key Recommendations Consult with … and take appropriate action to recover any wages paid for time not worked. Enforce the handbook requirement that …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Pearl River Union Free School District – Competitive Procurement (2015M-363)
… The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, which operates five schools … $63 million. Key Findings Written procedures were not in place to monitor and enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Herricks Union Free School District – Overtime (2019M-127)
… these employees, primarily for non-emergencies. However, with appropriate scheduling some of these overtime payments … than 40 percent of these absences were preapproved and with appropriate scheduling these overtime payments could … or reduced. Key Recommendations Adopt payroll policy with clear guidelines and procedures for overtime work, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Poughkeepsie City School District - Budgeting (2018M-226)
… million and $4 million. Key Recommendations Adopt budgets with reasonable revenue and appropriation estimates based on historical or other known trends. Ensure that transfers with approvals are made to avoid overexpended line items. … Reduce the amount of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used as a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Tonawanda City School District - Procurement (2023M-108)
… goods and services. As a result, they did not comply with District policies or New York State General Municipal … Did not obtain quotes or request proposals in accordance with District policies for 23 purchases totaling $102,378. Key Recommendations Ensure purchases comply with the District’s procurement policy and GML Section 103. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Town of Homer – Conflict of Interest (2022M-148)
… complete report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the welding company’s contracts with the Town pursuant to New York State General Municipal Law Article 18. We also …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… a portion at an accessible height. Four components at the Police Department, such as access ramps with level landings …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40State Agencies Bulletin No. 1678
… implemented the 2009-2016 Agreement between the State of New York and the Police Benevolent Association of New York State, … Park Police Captain Park Police The payment amount is $400 or a prorated amount. Employees with a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1678-2018-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 1433
… Allowance and to provide agency instructions for payments not processed automatically. Affected Employees Employees in the Agency Police Services Unit (APSU) – BU31 who meet the eligibility … is completed, the following Control-D report will be available for agency use. NPAY771 – Time Entry Payment Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1433-2015-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 1954
… Allowance and to provide agency instructions for payments not processed automatically. Affected Employees Employees in … 2005-2015 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. … is completed, the following Control-D report will be available for agency use: NPAY771 – Time Entry Payment Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuState Comptroller DiNapoli Releases Audits
… of the third-party liability recovery process. HMS had not billed third-party health insurance carriers for the … three were partially implemented and three were not implemented. Department of Motor Vehicles – Assessable … The New York Racing Association, Inc. (NYRA), a not-for-profit corporation that holds the exclusive franchise …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2180
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In addition, an employee who otherwise …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2180-2023-clothing-allowance-certain-agency-police-service-unit-apsu