Search
XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did … value, resulting in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … an elected five-member Town Board. Operating expenditures for 2013 totaled approximately $2.1 million. Key Findings The … reports that include cash receipts and disbursements for the month and cash balances at month end. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169City of Little Falls – Financial Condition (2021M-54)
… budgets, properly monitor the City’s financial operations or take appropriate actions to maintain the City’s fiscal … adopted a fund balance policy, multiyear financial plan or capital plan. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54State Comptroller DiNapoli Releases Municipal Audits
… access and loss. The board also did not adopt required or sufficient IT policies, provide users with IT security awareness training, or develop a disaster recovery plan. Officials were unaware …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… to assist in reconciling daily fine and fee collections or to review the waived transactions. The librarians, opening … daily. Restrict access to the Library safe to management or a limited number of authorized employees. … Seymour Public …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… which employees were authorized to collect cash receipts or the processes for determining accountability over cash receipts recorded in the system or the cash register and stated that one employee was …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Personal Income Tax and Property Tax
… Findings We returned to the Department 19,049 questionable or inappropriate refunds resulting in a savings of $34.9 … one credit to the same individual on multiple properties, or paid credits to multiple individuals on the same property …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Administrator performed all payroll functions with little or no supervision. There is inadequate oversight of the … pay rates for part-time employees in either a policy or by resolution. Key Recommendations Segregate duties …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373State Comptroller DiNapoli Releases School District Audits
… sought competition through requests for proposals or quotes for professional services totaling approximately … not develop and manage a comprehensive investment program or comply with the district’s investment policy. Had …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Rensselaer City School District – Financial Condition (2016M-286)
… appropriate support. The Board did not receive adequate or sufficient information to effectively perform its fiscal … for a three- to five-year period that address any economic or environmental factors which could affect the plans. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… almost 8 percent of the subsequent year’s appropriations, or almost twice the legal limit of 4 percent. District … the District’s operating needs based on historical trends or other identified analyses, and discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mFonda-Fultonville Central School District – Payroll (2015M-118)
… District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118OnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: Adequately manage … Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). As a result, there is an …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… were at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) … with our recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150SUNY Bulletin No. SU-356
… 403(b) deductions, OSC has created a new automated process with SUNY’s Multi-Vendor Coordinator (MVC) to submit all … process files provided by SUNY’s MVC and provide the MVC with any records rejected by PayServ. Agency Actions: SUNY … Plans should be directed to TIAA SUNY Client Service Team at 1-866-271-0960 or www.TIAA.org/sunyvsp . … The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… not sufficiently itemized to clearly identify the quantity or cost of items purchased. These errors and discrepancies … our recommendations and indicated that they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136DiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by … or $9.1 million, compared to the same time last year. County and city collections in the rest of the state totaled …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julySeneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2DiNapoli: Local Sales Tax Collections Up 3.8% in August
… collections totaled $793 million, an increase of 4.4%, or $33 million, compared to the same time last year. County … quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-august