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State Agencies Bulletin No. 2276
… bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and … for Form W-2 require that the Retirement Plan checkbox in Box 13 be checked for every employee who is either: … plan; or An active participant for any part of 2024 in an annuity account described in IRC Section 403(b) – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024State Agencies Bulletin No. 2377
… or 403(b)) in the current tax year. Nearly all State of New York government positions, including part-time, hourly, … enter each employee’s Company, DeptID, and EmplID into the Excel Template and email it to the Tax and Compliance … 432 – ED TDA Copeland Additionally, agencies should update the NY Retiree indicator upon hire/concurrent hire of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025State Agencies Bulletin No. 2167
… contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, … eligible to take as an IRA deduction on their individual tax return based on their income and filing status. OSC … and EmplID into the Excel Template and email it to the Tax and Compliance mailbox containing the Department ID, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2084
… contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, … eligible to take as an IRA deduction on their individual tax return based on their income and filing status. OSC … and EmplID into the Excel Template and email it to the Tax and Compliance mailbox containing the Department ID, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022Reporting of Billboard Income (Follow-Up)
… Finance was not doing enough to identify and follow up on properties with billboards. Finance had not routinely … obtained and reviewed a Department of Buildings list of properties with billboards. We obtained such a listing showing 871 properties with billboards and noted that for 717 (82.3 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followCity of Olean – Budget Review (B1-13-2)
… and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Federal Balance of Payments – Federal Funding and New York
… and the federal government. This annual report calculates how much each state remits to the federal government via federal … for all states beginning in 2020; as federal pandemic aid began to wind down, some states reverted to being donor …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsBenefits Advisement Services for Individuals With Disabilities Seeking Employment
… OMH has not taken steps to assess the effectiveness of its email notification system. Active system customers may not be … may be eligible, as notifications are delivered only via email and less than half of the 40,000 WINR customers were …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentXV.16.B Sole Custody Reporting – XV. End of Year
… custody account balances will be available for agencies to use to report reconciled bank account information needed for the … Compliance with this requirement contributes immeasurably to accurate, complete and timely filing of required sole …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by Building Blocks Developmental Preschool …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualProtection of Child Performers (Follow-Up)
… facilitates compliance through the use of an electronic permit application system (System) and comprehensive permit requirements for child performers and certification of …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followSignal Maintenance, Inspection, and Testing (Follow-Up)
… of the 18 recommendations included in our initial audit report, Signal Maintenance, Inspection, and Testing (Report 2017-S-6 ). About the Program New York City Transit’s … to the PTSB for review and approval. Our initial audit report, issued on October 17, 2018, examined whether NYCT …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… of the due date. The agency’s response is included in the report. Global Report on School District Lead Testing Audit Series In 2025, DiNapoli released a series of audits examining school districts’ compliance with testing for lead in sources of drinking water. None of the 21 …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementNew Rochelle City School District – Information Technology (2021M-142)
… (District) officials established adequate controls over network and financial application user accounts to prevent … Officials did not establish adequate controls over network and financial application user accounts to prevent … officials, we found officials did not: Adequately manage network user accounts. 84 former employees/vendors had active …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… Thomas P. DiNapoli announced Kristina Hand was sentenced in federal court for stealing $34,000 from the Morris Central School District in Otsego County. Hand, 47, of Morris, pled guilty last … of community service. Hand was also ordered to pay $34,000 in restitution. “Ms. Hand took advantage of her position as …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsState Comptroller DiNapoli Releases Municipal Audits
… of Chautauqua County , Town of Chester , Hadley-Luzerne Joint Youth Commission , Town of Ossian , Town of Plainfield , Town of … exemptions that were not board approved. Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts … audits of Chautauqua County Town of Chester HadleyLuzerne Joint Youth Commission Town of Ossian Town of Plainfield Town …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… according to the terms of its contract with Long Island Health Network and, if not, whether Empire BlueCross made … December 31, 2017. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthState Agencies Bulletin No. 2350
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance for employees … The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA ASU WorkRelated Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racingState Agencies Bulletin No. 2403
… for the calendar year 2026 Background: Pursuant to IRS IR-2025-67, released on November 13, 2025: The regular yearly contributions amount for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2403-deferred-compensation-maximum-contributions-limits-calendar-year-2026Audit of the Tuition Assistance Program at Dowling College
… Audit of the Tuition Assistance Program at The New School (2010-T-5) State Education Department/Higher …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-college