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State Agencies Bulletin No. 1014
… Number (ITIN) or do not have an F-1, J-1, M-1 or Q-1 visa Effective Date(s) Immediately Background In accordance … and as long as the employee is a F-1, J-1, M-1 or Q-1 visa holder. But, if the employee does not provide the employer with a valid SSN or ITIN or holds any other visa type, a withholding rate of 30% is required PayServ has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kidz Therapy Services PLLC (Kidz Therapy) on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit covered expenses claimed on Kidz Therapy’s CFR for fiscal year 2011-12 and certain expenses … To determine whether the costs reported by Kidz Therapy Services PLLC Kidz Therapy on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 909
… and 7/22/09 (Administration) Background Article 49.2c of the 2007-2011 CSEA Operational Services Unit (BU03) … provides for an annual Tool Allowance payment during June of each year. Payment Amount and Eligibility Criteria Payment … in an eligible agency and title on the effective date of payment, June 30, 2009. Employees who are on an approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/909-june-2009-tool-allowance-payment-csea-operational-services-unitState Agencies Bulletin No. 995
… Purpose To explain the procedures for processing the June 2010 Tool Allowance payment. Affected … CSEA Operational Services Unit (BU03) Agreement provides for an annual Tool Allowance payment during June of each … Period A $175.00 Tool Allowance payment is payable for the period April 1, 2009 through March 31, 2010. Salaried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unitCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… BOCES aid for their component districts for facility rental costs. This occurred because they improperly included total facility rental revenue received by BOCES without deducting portions … BOCES aid for their component districts for facility rental costs This occurred because they improperly included …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22DiNapoli Releases Municipal Audits
… equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1365
… had use of the funds (constructive receipt). As a result, when an AC230 is received after the January 5, 2015 deadline, … reduced. The exception to the constructive receipt rule is when the entire original check is returned. The IRS deems … The IRS requires employers to apply a reasonable standard when requesting refunds for prior year taxes.OSC will only …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Agencies Bulletin No. 1176
… Purpose To explain the procedures for processing the 2012 Tool … and 9/20/12 (Institution) Background Pursuant to the GOER Memorandum dated 8/14/12 and Article 49.2c of the … 3/31/12. Salaried Employees A Tool Allowance is payable to eligible salaried employees who are active on the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1176-2012-tool-allowance-payment-csea-operational-services-unit-bargainingState Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number changes and to describe how account codes will be charged in Fiscal Year … To inform agencies of the process for reporting line number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012State Agencies Bulletin No. 1127
… Purpose To inform agencies of the process for handling the late … in the employee’s 2011 Form W-2 and be refunded in full to the agency appropriation. Unfortunately, there are … considers overpayments for 2011 that are returned in 2012 to be income in 2011 for reporting purposes because the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012Opinion 92-51
… the travel was for the purpose of attending out-of-town meetings of or with, among other entities, an industrial … of the IDA members may often voluntarily participate at meetings and discussions with individuals who are …
https://www.osc.ny.gov/legal-opinions/opinion-92-51State Agencies Bulletin No. 1214
… 2012 Pay Check OSC Receipt 1/7/13 - 2/13/13 YES YES YES YES YES NO OSC Receipt On/ After 2/13/13 YES NO* NO* NO* …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… Class (2.5 hours per day) education services to children with disabilities who are between the ages of 3 and 5 years. … identified $625,534 in reported costs that did not comply with the requirements in the RCM and CFR Manual, as follows: … in bonus compensation costs that were not in compliance with the RCM’s guidelines. $7,130 in vehicle costs that were …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualNY Received More From Washington Than It Sent Due to Federal Relief
… a favorable per capita balance of payments of $1,076. This is the third year in a row that New York has had a positive … states with respect to what they pay in federal taxes and how much they receive in federal spending. New York’s former U.S. …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefDiNapoli: Former Hannibal Fire Chief and Father Arrested
… and the New York State Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for allegedly … all for personal gain. I applaud the diligent work of our members and our partners at the State Comptroller’s … these bad actors accountable and bringing a measure of justice for the victims.” Chris Emmons had previously …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… Clarkstown and Haverstraw. To read the complete report, visit: … financial data and information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsCity of Yonkers – Budget Review (B23-6-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to determine whether the significant … 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5DiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… DiNapoli said. “Thanks to my ongoing partnership with District Attorney Czajka and the New York State Police, … allowed to work remotely from North Carolina since 2015 with an annual salary topping $100,000. From 2017 to 2019, … travel for herself. Thorne paid this credit card bill with rescue squad funds. She never presented these expenses …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadAvoiding a Rejected DRO – Divorce and Your Benefits
… NYSLRS, as a governmental plan, has discretion to reject a DRO. Orders that are vague, contain inconsistent or … qualifications and rights of membership are established by statute (RSSL Article 2, Title 5). The RSSL does not give …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… within the SFS. Preparation of Financial Statements The General Ledger is the basis for financial statement … SFS users have access to Tree Viewer, regardless of their General Ledger Business Unit (GLBU) or module security. The … inpatient, hospital outpatient and emergency room, clinic, nursing home, other long-term care, managed care, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overview