Search
Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… for and appropriately used extra-classroom activity (ECA) funds. Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial … and processed. As such, we could not determine whether all ECA funds were properly used. For example: One club advisor …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Lincoln - Town Clerk (2023M-31)
… of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did not properly account for, deposit, report or remit collections. When receipts are … do not have assurance that all collections are accounted for, and money could be lost or misappropriated. For example, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31State Agencies Bulletin No. 2198
… NYS and CUNY, will receive a Form W-2 for each company. Attachment A provides a detailed breakdown of the information … full Social Security number. Taxable Gross Calculations: Attachment B (Taxable Gross Calculations) shows the … not opt out of receiving a 2023 paper form W-2, OSC will mail Form W-2 to employee’s mailing address currently listed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2207
… the authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made … the Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount in box 5. Box 7a: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingVillage of Deposit – Claims Auditing (2023M-173)
… of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit period, the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… for numerous entities that are legally separate but can impact its budget. Today, State Comptroller Thomas P. … for numerous entities that are legally separate but can impact its budget …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesState Agencies Bulletin No. 2143
… Purpose: The purpose of this bulletin is to provide agency instructions for … Services Unit (BU03) employed at the Department of Transportation, the Division of State Police, and the Office of Parks, Recreation, and … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentCUNY Bulletin No. CU-764
… purpose of this bulletin is to provide agency instructions for processing the June 2023 Uniform Allowance Payment. Affected Employees: Employees … Brotherhood of Teamsters, Local 237, provides for a uniform allowance payment to eligible employees. In … purpose of this bulletin is to provide agency instructions for processing the June 2023 Uniform Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-764-cuny-june-2023-uniform-allowance-paymentSUNY Bulletin No. SU-344
… each pay period using the Earnings Code SUM – Summer Service – SUNY on the Time Entry page. If a summer payment … amount being reported in Time Entry exceeds OSC’s audit max and the agency has not provided the proper documentation … on the Rehire page and assign a Summer Session position number. Summer Session Worked in a Different Agency: If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsState Agencies Bulletin No. 2100
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2022 Form W-2. Affected … in the same company during the year, for example, State of New York (NYS) or City University of New York (CUNY), will … The purpose of this bulletin is to inform agencies of the content …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2100-form-w-2-wage-and-tax-statement-tax-year-2022Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… The District did not claim any Medicaid reimbursements to which it was entitled, because District officials believed it was not cost-effective to file Medicaid claims. However, they could not provide a current cost-benefit analysis to support their position. As a result, District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91State Agencies Bulletin No. 2411
… and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … for Direct Mailed W-2s were made available on January 16, 2026, in Control-D for agency review. To reimburse OSC for … W-2 postage charges, please enter a journal voucher in the General Ledger from your account to the following OSC Postage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackCopiague Fire District – Credit Card Purchases (2019M-98)
… $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the … by sufficient supporting documentation which is attached to each credit card claim. Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98IX.7.B Funds Distribution – IX. Federal Grants
… Many federal grants contain a match requirement that requires State funds be used for a specified percentage of a grants spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionIX.6.B OSC Draw Procedures – IX. Federal Grants
… For most grants, drawdowns on grants cash-managed by OSC BSAO are based on an award’s Accounts Receivable balance. OSC BSAO managed … whether transactions flow into the SFS billing process. On a daily basis, the SFS runs an interface process that … For most grants drawdowns on grants cashmanaged by OSC BSAO are based on an awards …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… and bank records. Agencies which “cash manage” their own grant awards will be responsible for supplying information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… Tools - Query provides agency financial system users with the flexibility to create and/or execute custom queries … of information will vary depending on network load. For example, if a voucher was paid within the SFS, the … to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingState Agencies Bulletin No. 2112
… the authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made … Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount in box 5. Box 7a: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingDepartment of Transportation Bulletin No. DOT-41
The purpose of this bulletin is to provide agency instructions for processing the 2022 Shift Lump Sum Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-41-2022-shift-lump-sum-payment-winter-maintenance-seasonWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible