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Opinion 90-27
… opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire … the Town Law and the Village Law to provide authority for the establishment of joint fire districts without …
https://www.osc.ny.gov/legal-opinions/opinion-90-27State Agencies Bulletin No. 948
… an annual review of employees who claim to be exempt from Federal, State and/or Local tax withholdings and to … Affected Employees Employees who claimed exempt from Federal, State and/or Local tax withholdings for tax … to IRS Publication 15, employees who claim exempt from Federal withholding must file a new Form W-4 (Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdingsDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… theft of more than $20,000 in cash paid by residents from 2012 to 2016 for village sewer, water and taxes, … funds to pay for her personal utility bills and purchases from QVC, Dollar General, Walmart, Amazon and Pampered Chef. … an investigation. Gilbert was the village treasurer from June 2007 until August 2016. On April 22, 2022, the …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Opinion 88-29
… -- Purchases and Sales (mayor's purchase of real property from village IDA) -- Industrial Development Agency (mayor's purchase of real property from village IDA) GENERAL MUNICIPAL LAW, §§800[4], 856: … conflict of interest in a purchase of real property from the village industrial development agency, consideration …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Elevator Safety
… inspector, while noting the issue, did not have the required tool (gauge) to measure the diameters of the hoist … evidence that non-DOB inspectors performed 8,087 of 62,166 required elevator inspections in 2015 and 6,741 of the required 63,314 elevator inspections in 2016. In many …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… 9 percent of the State’s agricultural receipts came from crops grown for animal feed in 2020. 1 According to the … for farm workers went into effect. These standards required payment of overtime for hours worked over 60 hours … per week, and lowered the threshold at which farmers are required to provide unemployment insurance coverage for their …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesSUNY Bulletin No. SU-260
… to the deduction for union dues, because OSC is not a party to the relationship between the unions and its members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-260-updated-procedures-initiating-or-terminating-payrollMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followState Comptroller DiNapoli Releases Municipal Audits
… spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1458
… employee address information. New Functionality Addresses Required for All Employees Agencies must enter an address for … If an agency hires an employee with a foreign address from a country that is not on the list, please enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payservControls Over Cash Advance Accounts
… not reconcile the discrepancies or report them to OSC as required by State law. Parks’ Petty Cash Account, which had … use. Discontinue the practice of allowing payroll advances from the Petty Cash Account. Close the inactive Travel …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsState Agencies Bulletin No. 818
… must retain a copy of each letter and any responses from the employee for four (4) calendar years. If the Social … Mismatched Social Security Numbers on reported W-2s are required to be corrected to avoid potential penalties that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsUnderstanding the Audit Process
… and improve operations. In performing our audits, we are required by State Executive Law to adhere to the generally … require corrective action by the auditee. Any differences from this process for engagements that are not audits will be …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… benefits; $16,578 in overstated expenses that resulted from Elmcrest understating revenue that should have been … related-party transactions with two vendors on its CFR, as required. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualLaSalle School – Compliance With the Reimbursable Cost Manual
… SED should review the disallowances resulting from our audit and make the appropriate adjustments to costs … and that professional employees have the certifications required for the positions they hold. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualDo Not Call Enforcement Efforts (Follow-Up)
… all were implemented. The Department is not required to respond to this follow-up report. However, we allow 30 days from the date this report is issued for officials to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followState Comptroller DiNapoli Releases Municipal Audits
… In addition, the board did not ensure that the district’s required annual financial reports were filed in a timely … balanced because both budgets include subsidies from other funds to finance their operations. City officials …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the end of the fiscal year, as required. For 2016-2020, officials budgeted for debt payments …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1984
… for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by … paid in 2021. The following information is excluded from Boxes 1, 3, and 5 and do not appear on Form W-2: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021State Agencies Bulletin No. 2198
… for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by … paid in 2023. The following information is excluded from Boxes 1, 3, and 5 and do not appear on Form W-2: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023