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State Agencies Bulletin No. 1513
… with the 2016 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel reimbursements include: Excess Personal Car Mileage … employment taxes from meal allowances for non-overnight travel (day trips). One-Year Rule The IRS requires employers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1513-year-end-procedure-taxable-employee-expense-reimbursementsVillage of Victory – Records and Reports (2025M-94)
… [read complete report – pdf] Audit Objective Did the Village of Victory (Village) Clerk-Treasurer maintain … Audit Period June 1, 2023 – February 28, 2025. We expanded the audit period back to May 31, 2019, and forward to September 10, 2025, to review the Annual Financial Report (AFR) filing status. …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Agencies Bulletin No. 914
… regarding withholding of Social Security and Medicare taxes for employees receiving a military stipend. Affected … stipend is exempt from Social Security and Medicare taxes and must be reported on a Form 1099. The regulation was … employees, it was concluded that OSC must withhold these taxes as usual. IRS has recently issued new regulations on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsPark Accessibility for People With Disabilities
… Objective To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period … potential barriers identified in this report to determine if they present accessibility issues, and begin addressing …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesState Agencies Bulletin No. 1434
… with the 2015 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel reimbursements include: Excess Personal Car Mileage … employment taxes from meal allowances for non-overnight travel (day trips). One-Year Rule The IRS requires employers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1434-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1356
… Purpose To provide agencies with the 2014 calendar year-end procedures for taxable travel … To provide agencies with the 2014 calendar yearend procedures for taxable travel reimbursement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursementsUnclaimed Property Relating to Brokers and Dealers
If the broker or dealer is incorporated in New York State, overpayment amounts and securities held for unknown owners are also subject to the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/brokers-dealers.pdfOpinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Member & Retiree E-News Archive — 2026
… news and information, subscribe to E-News . March 2026 Save Time with Retirement Online Retirees NYSLRS 1099-R Tax Forms Mailed and Available Online February 2026 Pension Fund Operates at Highest Ethical and …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2026State Agencies Bulletin No. 1679
… agency instructions for processing the 2018 SSU Uniform Cleaning and Maintenance Allowance Affected Employees … the 2018 payment. Effective Date(s) The 2018 SSU Uniform Cleaning and Maintenance Allowance should be processed in … Appendix D are eligible to receive the 2018 SSU Uniform Cleaning and Maintenance Allowance. Employees who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1679-2018-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1130
… Financial System, OSC and SFS are working together to test the transmission and processing of all files necessary … the earnings charges submitted to SFS for the FDR1. The results of FDR1 will be available in SFS or on the agencies … M161 will display a Transaction Code of 'JEL’ , a Batch Number prefixed with ‘PAY’ (Positions 33-38), a Document …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalDiNapoli: Better Oversight Needed for Youth Jobs Programs
… Youth Jobs Program’s goal is to encourage companies to hire young people in need of employment, but better oversight … exist to benefit businesses and the young people they hire and should only go to those who meet the program’s … lack clarity. During the audit period, employers could claim $500 a month per full-time employee and $250 a month …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsTown of Lincoln - Town Clerk (2023M-31)
… Town. In February 2024, she pled guilty to the theft, paid full restitution of $3,869 and received a one-year …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31New NY Broadband Program
… Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its overall goals. The audit covered … Development ESD has effectively monitored and managed the New NY Broadband Program and whether the Program has …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programHealth, Safety, and Accessibility in District 75 Schools
… with wheelchairs. District 75 schools and students lacking full or similar access to equipment, programs, and areas as … DOE general education school buildings to ensure they have full access to all programs, facilities, and equipment …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsPreston Fire District – Board Oversight (2025M-87)
… Audit Area The board of fire commissioners is responsible for managing and controlling the fire district’s financial … in a timely manner. The District’s budgeted appropriations for 2025 were $57,300 and disbursements totaled $151,873 from … percent interest, and the average daily balance available for investment from this account was $208,626. Audit Summary …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network (2017-S-43) 180-Day Response
To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network and, if not ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s43-response.pdfEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network (2017-S-43)
To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network and, if not...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s43.pdfState Agencies Bulletin No. 1778
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2019 SSU … Pay Period 17L, paychecks dated 12/11/2019. The payment is made in a separate check and there will be no direct … The 2019 SSU Uniform Cleaning and Maintenance Allowance is not pensionable and is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1778-2019-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1828.1
… using the Earnings Code AMS (Adjust Military Stipend). Deduction Information All general deductions for employees … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … taxable gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-non