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Richburg-Wirt Fire District – Board Oversight (2025M-73)
… provide adequate oversight of financial operations? Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to review fiscal training … mandatory oversight training within the required time period. For example, one Board member, the Chairman, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Comptroller DiNapoli Releases Municipal Audits
… (Greene County) The highway department did not maintain perpetual fuel inventory records or take periodic physical … center director did not record all receipts or remit funds in a timely manner. Finally, $552,449 in purchases of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1692
… after the December 28, 2018 (Inst) or January 4, 2019 (Admin) deadline Effective Date(s) Immediately Background … received by December 28, 2018 (Inst) or January 4, 2019 (Admin) will be reflected in the employee’s 2018 Form W-2 and … after the December 28, 2018 (Inst) or January 4, 2019 (Admin) deadline, the employee is due a corrected wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instAccidental Death Benefit Extender
… the period of time to 5 years within which to file an application for an Accidental Death Benefit after the death … the period of time to 5 years within which to file an application for an Accidental Death Benefit after the death …
https://www.osc.ny.gov/legislation/accidental-death-benefit-extenderState Agencies Bulletin No. 1439
… Purpose To inform agencies of the process for handling the late … of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the employee’s 2015 Form W-2 … considers overpayments for 2015 that are returned in 2016 to be income in 2015 for reporting purposes because the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016State Agencies Bulletin No. 1617
… not be reduced. The exception to the constructive receipt rule is when the entire original check is returned. The IRS … and taxes will not be reduced. Only Social Security and Medicare wage taxes will be updated to reflect the return of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-instComptroller DiNapoli Releases Municipal Audits
… , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … making payment on the claims creates a deficiency in the district’s internal controls over claims processing. … The treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1047
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2010 … To inform agencies of the process for handling the late submission of Form AC230 Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1047-processing-2010-salary-refunds-received-osc-after-january-7-2011State Agencies Bulletin No. 1532
… of Check Return for Refund or Exchange) and the impact on the employee’s 2016 Form W-2 (Wage and Tax Statement) and … limitations for AC230s received after this date. Impact on Employee Form-W2 Reporting The IRS considers overpayments … have the income reported or subject to taxation. Impact on Recovery of Taxes OSC has a limited ability to recover …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Baldwinsville Public Library , City of Lockport , the Town of Saranac and … being spent appropriately and effectively.” Baldwinsville Public Library – Private Funds and Employee Leave Accruals … announced his office completed audits of the Baldwinsville Public Library City of Lockport the Town of Saranac and West …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1214
… Payroll Bulletin 908, (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was created as a tool for … OSC Receipt 1/7/13 - 2/13/13 YES YES YES YES YES NO OSC Receipt On/ After 2/13/13 YES NO* NO* NO* YES NO Personal, Bank or Agency Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013State Agencies Bulletin No. 1074
… are introduced, it has been determined that a statewide label, rather than an SFS specific label is in order. As such, the field will be labeled NYS EMPLID. In addition, changes have been made in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1074-new-york-state-employee-identifier-nys-emplidState Agencies Bulletin No. 1127
… Purpose To inform agencies of the process for handling the late … of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2011 Form W-2 (Wage … in the employee’s 2011 Form W-2 and be refunded in full to the agency appropriation. Unfortunately, there are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012State Agencies Bulletin No. 1100
… Purpose To inform agencies of the new Earnings Codes to be used by the NYS Department of Civil Service to process … To inform agencies of the new Earnings Codes to be used by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedState Agencies Bulletin No. 1365
… Payroll Bulletin 908, (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was created as a tool for … OSC Receipt 1/6/15 - 2/27/15 YES YES YES YES YES NO OSC Receipt On/ After 3/1/15 YES NO* NO* NO* YES YES Personal, Bank or Agency Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Agencies Bulletin No. 1140
… line is operational Monday thru Friday 9:00 am to 3:00 pm EST. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-paymentsState Agencies Bulletin No. 1288
… Purpose To inform agencies of the process for handling the late … of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the affected employee’s 2013 … considers overpayments for 2013 that are returned in 2014 to be income in 2013 for reporting purposes because the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1288-processing-2013-salary-refunds-received-osc-after-january-6-2014Opinion 92-52
… This opinion represents the views of the Office of the State Comptroller at the time it was … Water Authority of Great Neck North may not enter into a cooperative agreement for the joint investment of its funds … Whether the Water Authority of Great Neck North may participate in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 91-60
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 800[3], 801, 802: In connection with the State Comptroller's authority to … listing certain outside employment and business interests in order for the Comptroller to determine the possible …
https://www.osc.ny.gov/legal-opinions/opinion-91-60State Agencies Bulletin No. 1837.1
… agencies of the new Action Reason codes to place employees on a Paid Leave of Absence related to the COVID19 health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18371-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19