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Protection of Child Performers (Follow-Up) (2018-F-24)
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Child Performers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f24.pdfProtection of Child Performers (Follow-Up) (2018-F-24) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Child Performers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f24-response.pdfRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the … No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fCUNY Bulletin No. CU-338
… Automatic Processing After payroll processing is complete for Pay Period 7C, OSC will automatically apply Increments to … salaried employees in grade 980 who are Active or on a Paid Leave of Absence based on the following increment … revised Increment Code chart to determine increment codes when submitting pay changes, position changes and transfers. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008DiNapoli: NYC Sales Tax Collections Strong Due to Tourism and Commuter Return, Fueling Statewide Strength
… taxable sales grew by 18.1% in the first three quarters of the latest sales tax year (STY, March 2022 to February … “The decline in visitors and commuters at the onset of the COVID-19 pandemic resulted in a drop in sales tax … years in a row for the city,” DiNapoli said. “The return of travelers and office workers helped drive New York City’s …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-nyc-sales-tax-collections-strong-due-tourism-and-commuter-return-fueling-statewide-strengthState Agencies Bulletin No. 948
… year’s exemption must be retained in the employee’s agency payroll office for four (4) years. OSC Actions OSC has … Navigate to Home > Compensate Employees > Maintain Payroll Data (US) > Use > Employee Tax Data. Select the … Navigate to Home > Compensate Employees > Maintain Payroll Data (US) > Use > Employee Tax Data. Select the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdingsCUNY Bulletin No. CU-345
… 30% rate (or lower rate as determined by a tax treaty) of withholding for Federal income tax. Nonresident aliens who … Form 1042-S (Foreign Persons U.S. Source Income Subject to Withholding). This form is issued through PayServ. … alien independent contractor using the Special Tax Withholding Status of “Non-Resident Alien: Tax Treaty/NR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingAccounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfNew York's Tax Check-Off Funds - Good Intentions on Hold, January 2014
Tax “check-off” programs provide a means for taxpayers to make voluntary contributions for various causes as part of their federal and State income tax filings.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2014.pdfThe Rising Cost of Student Loans: As Student Debt in the Empire State Nears $70 Billion, Congress Could Avert Debt Increase for 422,000 New Yorkers, June 2012
On July 1, 2012, the interest rate on subsidized Direct Federal Loans for college students is set to revert to 6.8 percent for new loans.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-loan-debt-2012.pdfCrossroads Center for Children - Compliance With the Reimbursable Cost Manual (2015-S-87), 90-Day Response
We conducted an audit of the expenses submitted by Crossroads Center for Children (Crossroads) to the State Education Department (SED) for purposes of establis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s87-response_0.pdfLeading the Way on Climate Investment
… risk, please see the 2024 Progress Report on the New York State Common Retirement Fund’s Climate Action Plan. … to net zero greenhouse gas emissions by 2040. As the world increasingly moves toward net zero emissions targets by … Climate Action Plan Decarbonization Advisory Panel Report New York State Pension Fund Sets 2040 Net Zero Carbon …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… insurer will collect and remit FFI tax proceeds to the New York State Department of Financial Services, which distributes the proceeds to the proper recipients. Pursuant to Insurance Law and relevant case law, when a fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsTown of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsCUNY Bulletin No. CU-659
… inform CUNY payroll staff of new PayServ codes to be used for employee Imputed Income. Affected Employees Active CUNY … bargaining unit AJ or GA and who cover a domestic partner for health insurance benefits will be affected. Employees in … and subject to Federal, State, Local, Social Security and Medicare taxes. The taxable value of the Imputed Income will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeCapital Program Revenue and Expenses
… Association, Inc. received the appropriate amount of Video Lottery Terminal (VLT) revenues for its capital program … Racing Association Inc received the appropriate amount of Video Lottery Terminal revenues for its capital program as …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… insurance premium tax funds from out-of-state insurers with OSC, as required by March 1 each year. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110