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Westfield Academy and Central School District - Financial Management (2018M-67)
… adopt an adequate reserve fund policy and three reserves with balances totaling more than $1 million appear to be … and reasonable. District officials generally disagreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mElba Central School District - Financial Management (2018M-96)
… condition. 1 Key Findings The Board adopted budgets with overestimated appropriations averaging $950,000. As a … and reasonably funded. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Greene County - Information Technology (2020M-38)
… (PPSI) policy. County officials did not provide cyber security training to IT personnel and County employees. … changes in the environment occur. Provide adequate cyber security training to IT personnel and County employees. …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Town of Brandon - Financial Condition (2019M-239)
… to establish reasonable levels of fund balance, along with a longterm financial and capital plan. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … to taxpayers. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been … pay debt. District officials improperly restricted funds in a debt reserve. District officials maintained a capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… Manager) promptly filed accurate aid applications with the State Education Department (SED), and the aid was … aid applications. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate and timely annual … as required, even though the accounting books were up-to-date and the Board received periodic information detailing …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Loan Payroll Deductions – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsOpinion 94-16
… however, should not participate in the discussion or vote on matters affecting the IDA's relationship with the … of a corporation from participating in the discussion and vote on matters involving contracts between the municipality … the individual should not participate in the discussion or vote on matters affecting the IDA's relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 2001-11
… also Town Law §§176[4-a], 176-a; 1979 Opns St Comp No. 79-76, p 15). We note that the powers and duties listed in … v Village of Monroe , 131 AD2d 719, 516 NYS2d 953; Opn No. 79-76, supra ). Therefore, the fact that an individual, on …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11XI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… the law, state agencies must include the New York State Consultant Services Contractor's Planned Employment form ( AC … ) in the procurement record submitted to OSC for new consultant contracts. The completed form must include … and the Legislature on active and planned employment under consultant contracts subject to OSC approval. State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureState Agencies Bulletin No. 2159
… (PayServ) for tax year 2023. Affected Employees: Employees with employer-provided vehicles and/or chauffeurs are … to provide the Office of the State Comptroller (OSC) with the value of the personal use of employer-provided … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… (PayServ) for tax year 2022. Affected Employees: Employees with employer-provided vehicles and/or chauffeurs are … to provide the Office of the State Comptroller (OSC) with the value of the personal use of employer-provided … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… (PayServ) for tax year 2023. Affected Employees: Employees with employer-provided vehicles and/or chauffeurs are … to provide the Office of the State Comptroller (OSC) with the value of the personal use of employer-provided … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2366
… fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … beginning after December 31, 2017, and before January 1, 2026), the maximum fair market value of a vehicle … mployer V ehicle ). Enter the transaction in the Time Entry page or submit on the Time Entry Interface File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… (PayServ) for tax year 2024. Affected Employees: Employees with employer-provided vehicles and/or chauffeurs are … to provide the Office of the State Comptroller (OSC) with the value of the personal use of employer-provided … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2341
… The purpose of this bulletin is to provide agencies with instructions for processing the 2024-2025 Firearms … Agreement between the State of New York and PEF, employees with peace officer status shall be eligible to receive an … Health and Safety Committee and shall run concurrently with State fiscal years. Effective Dates: The 2024-2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 1269
… and provide instructions for reporting this information in the New York State Payroll System (PayServ) for tax year … fringe benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-use