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State Agencies Bulletin No. 1819
… subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or Exemption … Box 3 Chap. 3 This box should be populated with “03” (Tax withheld under section 5000C). Box 3a Exemption Code The … if there is an amount in box 5. Box 7a Federal Tax Withheld This box is populated with the value of the Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 2330
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2330-april-2025-public-employees-federation-pef-longevity-lump-sum-llsOversight of Juvenile Detention Facilities (Outside New York City)
… aid and cardiopulmonary resuscitation (CPR) training. At one facility, OCFS issued a performance improvement …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityExamination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if Unemployment … payments that would have been made over the life of the claim had DOL not taken corrective action based on our … in forfeited UI benefits from claimants who made false statements or representations to obtain benefits they were …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsHigher Education – 2021 Financial Condition Report
… totaled 943,336. This represents a 5.2 percent decrease from the previous year compared to a 3.5 percent decline nationwide. In spring 2020, such decreases from the year before were 2.0 and 0.5 percent, respectively. … student loan debt balance in New York State that was 90 or more days delinquent (and in default) was 4.5 percent in …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… and prevented officials from accounting for committed funds. Also, her system prevented officials from determining …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163DiNapoli: State Tax Revenues Down $3 Billion
… projection in its FY 2021 Mid-Year Update, issued Oct. 30, but $320.1 million higher than DOB’s projection in its …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionDiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… more than $1.5 billion, up nearly $204 million from August of last year. “New York’s local governments continue to see … in 2021 compared to last year when the pandemic kept people home,” DiNapoli said. “However, it remains uncertain … of Taxation and Finance with calculations by the Office of the State Comptroller Note: Includes New York City …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … used to pay for their refuse pickup service or for program fees. The board does not receive interim financial or … auditors completed their fieldwork, the village settled with the carrier and received $13,250. Long Island Workforce …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Accounts Payable Advisory No. 27
… Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred … - Entering the Appropriate Obligation and Accounting Dates on Vouchers has been updated to include the table below: TYPE … is the Billing Date. The GFO also provides information on why Accounting Dates in Accounts Payable may sometimes …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateVillage of Wurtsboro – Financial Operations (2017M-71)
… 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately … of $95,300 from the water fund to maintain operations in the last three years. The Mayor and Board did not …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Quogue Union Free School District – Financial Condition Management (2017M-196)
… The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… 341(j) of the Retirement and Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave at … cannot be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leavePleasantville Union Free School District – Financial Condition (2015M-311)
… 2010-11 through 2014-15 that overestimated appropriations and that appropriated fund balance that was not used to fund … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Establish … a clear intent or plan regarding the future purpose, use and replenishment of funds, when appropriate. … Pleasantville …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… were paid. District officials did not seek competition for purchases totaling $736,858 made from two vendors and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting … the faculty auditor reviews ECA records. Ensure that student treasurers maintain proper supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Town of Caroline – Renewable Energy (2013M-325)
… Purpose of Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, … 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Shelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Unified Court System Bulletin No. UCS-351
… be paid based on the PayServ Anniversary Date on the Job Data page as shown: Years of Service Anniversary Dates … multiplied by the employee’s Empl Work Percent on the Job Data/Job Information page in effect on 04/01/2025. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-351-april-2025-unified-court-system-ucs-longevity-bonus-jloUnified Court System Bulletin No. UCS-174
… effective date for all transactions, agencies must process salary changes in the payroll system as timely as possible. … Data page. Reinstatement by the Chief Administrative Judge Rule 25.28 (d) (2) Reinstatements are payable from the … Retroactive transactions that result from the terms of a Court Order, Arbitrator's Award, Human Rights Decision, GOER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agencies