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Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, … points over the limit. Surplus fund balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 million in the New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Lewis County – Purchase Cards (2024M-41)
… is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not have supporting … funds at unnecessary risk. Key Recommendations Approve online purchases prior to the purchases being made. Obtain …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… timely to the Internal Revenue Service (IRS) or the New York State Department of Taxation and Finance (NYSDTF), …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… not provide adequate oversight, segregate payroll duties or develop compensating controls or develop written policies and procedures for these duties. … $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure employees are paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … Book New York . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and … to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 919
… changes that are required to apply the proper taxation for employees who are receiving a retroactive military … Employees Employees receiving a retroactive pay increase for military stipend Effective Date(s) August 19, 2009 … and described how the FICA status would be updated for employees beginning or ending military stipend beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendState Agencies Bulletin No. 1674
… Purpose To provide agencies with the 2018 calendar year-end … Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements require …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsSUNY Bulletin No. SU-174
… Purpose To provide the State University of New York (SUNY) and the City University of New York (CUNY) … the employee’s FICA status is required. A new option of ER FICA Exmpt is now available in the FICA Status field on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-174-hiring-incentives-restore-employment-act-hire-actCUNY Bulletin No. CU-414
… Purpose To provide the State University of New York (SUNY) and the City University of New York (CUNY) … the employee’s FICA status is required. A new option of ER FICA Exmpt is now available in the FICA Status field on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actState Agencies Bulletin No. 1213
… to employee business expense reimbursements require withholding and Form W-2 reporting on any excess amounts … on the employee’s 2012 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated for any “Taxable … in a 2013 paycheck. Agency Actions To avoid under-withholding of income taxes for 2012 and subsequent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsSelected Aspects of the Pay for Success Program
… parolees) released to either the New York City or Rochester areas. Highrisk parolees are identified based on a … for release in New York City and the remaining 482 in Rochester. Key Findings We found that, for both the treatment …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programState Agencies Bulletin No. 1204
… Purpose To inform agencies of new functionality that allows agencies to reserve (i.e. pre-assign) a system assigned Empl ID in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionState Agencies Bulletin No. 1596
… agencies with the 2017 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel … by receipts. The 2017 maximum rate allowed by IRS for PCM is 53.5 cents per mile effective from January 1, 2017 … December 31, 2017. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1596-year-end-procedure-taxable-employee-expense-reimbursementsMohawk Valley Faces Challenges But Bright Spots Exist
… over the past couple of decades, but modest increases in food processing, electrical equipment and appliance … to 2017, due to growth in manufacturing subsectors such as food, electrical equipment and appliances, which have helped … grew slightly, but, since 2010, Census estimates show declines in each county. The Mohawk Valley's annual …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existState Agencies Bulletin No. 2104
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … and New York tax requirements for 2023. OSC continues to use the Percentage Method on an Annual payroll period for … criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023DiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… in Medicaid and other public health plans, according to two audits released today by State Comptroller Thomas P. … covered,” DiNapoli said. “As the DOH continues its efforts to ensure everyone gets the health coverage they’re entitled to, it has a chance to save hundreds of millions of dollars …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverState Agencies Bulletin No. 2001
… Purpose The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … and New York tax requirements for 2022. OSC continues to use the Percentage Method on an Annual payroll period for … the criteria outlined in this bulletin. Summary of Changes To date, the IRS has issued guidance on changes to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022Capital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority … and Heavy Industrial Parks. The assets operate in tandem to advance the Authority’s mission, which is to create sound …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenance