Search
State Agencies Bulletin No. 1017
… Purpose To explain why the Retirement Plan Checkbox in Box 13 must be checked for most employees. Affected Employees All employees receiving a 2010 Form W-2 Effective Date(s) Immediately Background IRS … for Form W-2 require that the Retirement Plan Check box in Box 13 be checked for all employees who are either covered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1017-retirement-plan-check-box-form-w-2Flanders Fire District – Disbursements (2014M-199)
… State, distinct and separate from the Town of Southampton in Suffolk County. The District, which is governed by an … claims prior to payment. Key Recommendation Compare all claim vouchers with a list of checks to be approved before …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Lake Placid Central School District – Transportation State Aid (2023M-95)
… Ensure that transportation State aid is applied for and received. File the appropriate State aid applications for … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… bond issuance in which new bonds are sold at a lower rate than outstanding ones. The proceeds are then invested, … security for another to change the maturity or interest rate of bonds. 36332 SWAP Termination Ineffective Proceeds … security for another to change the maturity or interest rate of bonds. 36431 Premiums on Bonds Issued Premium (bond …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… program appropriations and recorded using an expenditure account code in SFS. Every effort has been made to provide expenditure account codes that are specific enough to provide accurate …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewMedicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … birth claims; $1.4 million was paid for an inpatient claim that was billed at a higher level of care than what was …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018Comptroller DiNapoli Releases Municipal Audits
… Water District , Otsego County and Sullivan County . “In today’s fiscal climate, budget transparency and … Cash Receipts (Dutchess County) Cash collection duties in the town recreation department were not properly … audited and approved. The clerk-treasurer assembled claim packages, prepared abstracts and presented claims and …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… required. • The Method of Award was an Invitation for Bid (IFB). • The procurement was advertised in the Contract … been the low bidder, was disqualified or withdrew. • No bid, which otherwise would have been the low bid, was rejected. • Prior to submission to OSC, ensure that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentCortlandville Fire District – Credit Cards (2020M-57)
… whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The … The District incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations Adhere to the credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57State Agencies Bulletin No. 1462
… To inform agencies of the content information for the 2015 Form 1042-S. Background According to the IRS instructions for … code. 2015 Form 1042-S will include earnings paid in paychecks dated: Institution: 01/07/15 through 12/24/15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1729
… To inform agencies of the content information for the 2018 Form 1042-S Affected Employees All Nonresident Aliens … of a treaty between their country and the U.S. with wages in tax year 2018 Background According to the IRS instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholdingMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… Medicare data). In these situations, the claims bypass the payment controls enforced by the crossover system. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyTown of Marathon – Claims Audit Process (2022M-124)
… [read complete report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims prior to payment. Key Findings The Board was not … competitive bidding requirements or the Town’s procurement policy. Town officials may have saved $7,559 in fuel costs if …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124State Agencies Bulletin No. 1681
… Purpose To explain why the Retirement Plan check box in Box 13 of Form W-2 must be checked for most employees and left …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1681-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2018State Agencies Bulletin No. 1606
… Purpose To explain why the Retirement Plan check box in Box 13 of Form W-2 must be checked for most employees and left …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1606-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearOpinion 91-8
… under such circumstances is a ministerial function (see 1986 Opns St Comp No. 86-7, p 11; 1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-91-8State Agencies Bulletin No. 1680
… with NYSPO access can opt out of receiving a paper Form W-2 statement Affected Employees Employees participating … or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2State Agencies Bulletin No. 2083
… Purpose The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2022 tax … W-3 (2022) ,employers may electronically furnish Form W-2, Wage and Tax Statements to employees if the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2083-new-york-state-payroll-online-nyspo-electronic-delivery-2022-form-w-2State Agencies Bulletin No. 2181
… Purpose: The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2023 tax … W-3 (2023) ,employers may electronically furnish Form W-2, Wage and Tax Statements to employees if the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2