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State Agencies Bulletin No. 2100
… bulletin is to inform agencies of the content information for the 2022 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2022 are affected. Background According to IRS Publication 15 (Circular E) for 2022, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2100-form-w-2-wage-and-tax-statement-tax-year-2022Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… $442,841, for 18 Medicaid-eligible students. Examine and seek Medicaid reimbursements, totaling $93,774, for 25 … Medicaid-eligible. Establish Medicaid claim policies and procedures or ensure that sufficient documentation was … officials generally agreed with our recommendations and have indicated they planned to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91State Agencies Bulletin No. 2112
… bulletin is to inform agencies of the content information for the 2022 Form 1042-S. Affected Employees All Nonresident … are affected Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2022. Box 3: Chap. 3 This box should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingAdministration of Non-Competitive and Limited-Competition Contracts
… Purpose To determine whether the Administration for Children's Services (ACS) properly awarded, extended, and … the Procurement Rules and document their justification for awarding certain non-competitive and limited-competition contracts. For 13 contracts (totaling about $20 million), there was …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsOpinion 95-16
… PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the apportionment required by section 1908 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16State Agencies Bulletin No. 433
… Purpose To inform Executive agencies of new procedures for processing Step 3 Out-of-Title Grievances and the new … Step 3 Grievance Awards in Executive agencies, call the Salary Determination Unit at OSC to verify receipt of award. … in time entry for each subsequent pay period. Processing Retroactive Promotions for Employees who Received S3G If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesOpinion 89-16
… how foreign fire insurance tax moneys are to be used for the benefit of the department or company. However, the … custody of these moneys should not permit expenditures for illegal or improper purposes. Should the members decide to use these moneys to pay for the publication of a fire department or company …
https://www.osc.ny.gov/legal-opinions/opinion-89-16State Agencies Bulletin No. 2198
… bulletin is to inform agencies of the content information for the 2023 Form W-2. Affected Employees: All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2023 are affected. Background: According to IRS Publication 15 (Circular E) for 2023, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2207
… bulletin is to inform agencies of the content information for the 2023 Form 1042-S. Affected Employees: All … affected. Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2023. Box 3: Chap. 3 This box should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingVillage of Deposit – Claims Auditing (2023M-173)
… Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card … without having support to show funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key Recommendation Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… years, with the pandemic exacerbating an existing downward trend. Some projections expect enrollment to continue …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesDiNapoli Statement on Proposed Federal Budget
… "The President’s budget blueprint threatens funding for vital services including housing assistance, … law." … The Presidents budget blueprint threatens funding for vital services including housing assistance environmental …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-statement-proposed-federal-budgetXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and … sales taxes and other taxes. The accounting treatment for recording and disclosing uncollected tax revenues is … lease contracts the State has entered into. The accounting for revenue leases is included in Section 4.O – Intangible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… This section informs Business Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement … Note: These procedures take effect June 17, 2013 and are retroactive to April 1, 2013 for purposes of classifying … Settlement Agreement, the State can be required to make salary payments, non-salary payments, or both type of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsDays Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees is a crucial …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… CMIA, interest liabilities will be calculated from the SFS and bank records. Agencies which “cash manage” their own … CMIA interest liabilities will be calculated from the SFS and bank records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationCopiague Fire District – Credit Card Purchases (2019M-98)
… and for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, … totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved … supported by sufficient supporting documentation which is attached to each credit card claim. Ensure that District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98IX.7.B Funds Distribution – IX. Federal Grants
… requires State funds be used for a specified percentage of a grants spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionIX.6.B OSC Draw Procedures – IX. Federal Grants
… For most grants, drawdowns on grants cash-managed by OSC BSAO are based on an award’s Accounts Receivable balance. OSC BSAO managed grants are associated with an “ACTIVE” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school … The governing board is also generally responsible for adopting broad policies that guide operations and protect assets. The responsibility for day-to-day operations, however, including implementing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible