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State Agencies Bulletin No. 2308
… All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2024 are affected. Background: … for 2024, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee … information that will appear in each box of the Form W-2 Statement. Additional Employee Information: Employees should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024State Agencies Bulletin No. 2407
… during the year, for example, State of New York (NYS) or City University of New York (CUNY), will receive only one (1) … and 5 and does not appear on Form W-2: Nontaxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … Health Care Flex Spending Account, and Nontaxable Health Insurance are reported in Box 14 as IRC 125. As permitted by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025State Agencies Bulletin No. 1984
… All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are affected. Background … for 2021, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee … information that will appear in each box of the Form W-2 Statement. Additional Employee Information Employees should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 through … change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to … all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceOpinion 2007-5
… valuations. Absent a special act to the contrary (see 1980 Ops St Comp No. 80-551), those are the only circumstances … maturity" (General Municipal Law § 6-c [4]; see also 1989 Ops St Comp No. 89-36, at 87). …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … be permitted to draw against the entire amount of the line all at once or in increments. Interest would be payable …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Jefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… corrective action. Appendix B includes our comment on an issue raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Village of Red Hook - Procurement and Claims Auditing (2019M-100)
Determine whether Village officials procured goods and services in compliance with the procurement policy
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Cortlandville Fire District – Credit Cards (2020M-57)
… complete report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for … purposes and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate … and $192 for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Copenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Area #2 – IT Security Training and Awareness – Information Technology Governance
… the people who use and manage IT understand IT security policies and procedures and their roles and responsibilities … school officials sometimes say that they cannot afford the cost of IT security training and awareness. Fortunately, there are a number of no-cost or low-cost solutions available from a variety of sources. The …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… critical programs and services, finding 23 had vacancy rates of more than 14%. Divisions within Social Services, … Homeless Services, and Mental Health and Hygiene had the highest vacancy rates of more than 20%. This means services for child support, early childhood education, park facility …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionState Agencies Bulletin No. 290
… allowances, excess per diem reimbursements or personal car mileage. FRB Taxable fringe benefit - lease value of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… pension and social security benefits while forcing him to live in squalor in his own home is reprehensible,” DiNapoli … he earned over a lifetime of work while forcing him to live in absolute squalor," James said. I want to thank our … then schemed to convince the victim to let them become his live-in caregivers. The victim, whose wife had died years …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerState Agencies Bulletin No. 1632
… agencies of the updated IRS tax withholding requirements for 2018 and other tax related topics. Affected Employees … IRS has issued guidance on changes to the following areas for 2018: Withholding Rates and Tax Brackets Supplemental … Wage Withholding Flat Rate Additional Withholding Amount for Nonresident Aliens Social Security Wage Base Limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018State Agencies Bulletin No. 1892
… use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency Actions Agencies must … to the following areas for 2021: Withholding Rates and Tax Brackets Additional Withholding Adjustment for Nonresident … for informational purposes only. Social Security & Medicare Wage Base and Tax Rate Information The Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for … expenses, local governments must have both a credit card policy and a system of internal controls in place. … below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudCity of Little Falls – Budget Review (B25-3-9)
… The purpose of our review was to complete an independent evaluation of the City’s tentative budget for 2026. … The purpose of our review was to complete an independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9