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Liberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, … were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25State Agencies Bulletin No. 2167
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be … in IRC Section 403(b) – applicable only to employees of SUNY, CUNY and the NYS Education Department. * IRS …
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
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be … in IRC Section 403(b) – applicable only to employees of SUNY, CUNY and the NYS Education Department. * IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… village in 2014 but had no basis for the budgeted amount or contract stipulating services to be covered by this … of other entities; Cease making commercial loans directly or through the FLDC using FIDA moneys; Seek reimbursement of … 2014 fiscal year, without a basis for the budgeted amount or a contract stipulating the services to be covered by this …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Agencies Bulletin No. 1961
… explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … either: Covered * by an employer provided retirement plan; or An active participant for any part of 2021 in an annuity … by the plan even if the individual elects not to join or does not contribute to the plan. IRS Regulations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 1862
… of SUNY, CUNY and the NYS Education Department. * IRS Publication 590-A - Individual Retirement Arrangements (IRAs) … contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020State Agencies Bulletin No. 2276
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most … Department ID, employee name, and the complete NYS EMPLID number of all employees for whom OSC should uncheck the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024United HealthCare – Overpayments for Services Provided by Dr. John Gomes
… covered the period January 1, 2011 through September 30, 2014. Background The New York State Health Insurance Program … During the period January 1, 2011 through September 30, 2014, United paid over $5 million for claims for services … for the period January 1, 2011 through September 30, 2014. Key Recommendations Recover from Dr. John Gomes …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… press-numbered duplicate receipts for any cash, checks or money orders received. The Board should establish …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesClymer Central School District – Payroll (2023M-168)
… compensation payments were not always accurate, approved or supported. District officials did not ensure pay rates were accurate or that compensation was paid in compliance with employment … totaling $28,500 because they used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Opinion 88-57
… that the town board shall have the power, with respect to a water district, to establish the water rates to be paid by consumers. In establishing such rates, a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-57DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… this chronic disease, a flare-up can mean missing work or school and too many late night emergency room visits. The …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingState Agencies Bulletin No. 1050
… Non-Resident Alien employees that have wages reportable on Form W-2. This change is due to the elimination of the Making …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1050-summary-tax-related-changes-tax-year-2011CUNY Bulletin No. CU-334
… paid the new salary rates. Any Maintenance Worker hired on or after April 28, 2006 will be paid a suppressed salary rate … explanation of the adjustment in the General Comments page or on a separate worksheet. If the agency uses a worksheet, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-334-retroactive-rate-increases-maintenance-workers-cunyMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… lacked proper prior approvals, statements of purpose, or other required supporting travel documentation (such as … established by the U.S. General Services Administration or the U.S. Department of State, and when unsuccessful in … to ensure that unsuccessful efforts to obtain GSA or DOS rates are adequately documented. Establish controls to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesBolton Central School District - Fund Balance Management (2018M-249)
… fund balance at the end of 2017-18 was $2.7 million or 29 percent of 2018-19 appropriations, exceeding the 4 … overestimated appropriations by more than $4.1 million or by almost 13 percent from 2015-16 through 2018-19. The … will be used to fund operations based on historical trends or other relevant information. Reduce unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249State Agencies Bulletin No. 2190
… The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family Leave Program rate decrease. Affected Employees: Employees eligible for the New York State Paid … Dates: Effective for all 2024 paychecks beginning January 3, 2024 (Administration cycle) and January 11, 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseService Retirement Benefit – State Police Plan
… birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are required to … exceed 70 percent of your FAE. If you reach mandatory retirement age before completing 20 years of service, your …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitOrdinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitSeneca County – Water and Sewer Operations (2017M-4)
… sewer service providers. The Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s operational needs. … Prepare a cost analysis to calculate the necessary sewer rates to be billed. … Seneca County Water and Sewer …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4