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Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly … separation from service, represent a significant portion of a village’s annual budget. To properly control and account …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123Opinion 90-37
… to the sale of unneeded village real property. In the Ross case, a school district sought to sell real property at … proposed use of the property. The court in the New City , case, summarized the opinion in Ross as follows: In Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37New York’s Paid Family Leave Program
… New York State recently began providing 12 weeks of fully … the share of private workers eligible for the benefit in New York to at least 88 percent in 2021 — compared to 23 … Paid Family Leave Program Spurs Large Boost in Coverage New York’s Paid Family Leave (PFL) provides paid time off for …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programState Agencies Bulletin No. 2207
… instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 7b: Not Applicable Box 7c: Not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2112
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2022 … wages in tax year 2022 are affected Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2418
… instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 7b: Not Applicable Box 7c: Not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 7b: Not Applicable Box 7c: Not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingCheektowaga Central School District - Capital Project Management (2022M-90)
… ensure change orders were submitted timely to the New York State Education Department (SED) for approval. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90CUNY Bulletin No. CU-626
… Purpose To provide agency instructions for processing the CUNY Rate Increase for Elevator Mechanics Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent … has been entered and filed on December 14, 2017 between the Comptroller of the City of New York and the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-626-cuny-rate-increases-elevator-mechanicsState Comptroller DiNapoli Releases State Audits
… oversight of the SFA that helps ensure early intervention (EI) claims are paid in a timely manner and the SFA fulfills …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-656
… Purpose To provide agency instructions for processing the CUNY Rate Increase for Elevator Mechanics Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent … has been entered and filed on December 14, 2017 between the Comptroller of the City of New York and the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-656-cuny-2019-rate-increases-elevator-mechanicsState Agencies Bulletin No. 837
… Rules and Regulations, when an employee repays an employer for wages received in error in a prior year, those wages remain subject to Federal income tax for that year.* A Form W-2c for the prior year must be issued but the amount of Wages, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/837-change-processing-form-w-2c-corrected-wage-and-tax-statement-andMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… reimbursement for medically necessary transportation of Medicaid recipients is available to lawfully authorized … furnished and payments received from Medicaid for a period of six years from the date the care, services, or supplies … for authorized officials for audit purposes. If any of the required information is incomplete, or deemed …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… The audit objective was to determine if the Department of Health (Department) had taken sufficient steps to safeguard … dangerous prescriptions if Treatment Programs did not check I-STOP and, where authorized, coordinate care with … – auditors noted 493 of the 18,786 recipients required medical care as a result of opioid or narcotic overdoses that …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Town of … New York State Comptroller Thomas P DiNapoli today announced the following audits were issued …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsScarborough Fire District – Board Oversight (2025M-117)
… 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual Financial Report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Controls Over Capital Improvements at City-Owned Homeless Shelters
… the period from July 1, 2013 through December 16, 2019. About the Program DHS, an administrative unit of the New York … to be finished in December 2022. At Park Slope, a 100-bed women’s shelter also in Brooklyn, the roof replacement …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersXI-A.1.B Category Codes – XI-A. Purchasing
… New York State (NYS) uses the United Nations Standard Products and Services Code® (UNSPSC®) set as the category … and/or purchase order in the SFS from a condensed list of code values most appropriate to NYS purchases. If the category code is not on the condensed list or the agency wants to select a more detailed category …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesSelected Safety and Security Equipment at Subway Stations
… and monitored. This audit covers the period January 1, 2014 to July 29, 2017. Background Transit’s Electronic … malfunction. However, we determined that from January 1, 2014 to September 30, 2016, not all of the security … and recording devices reported to EMD from January 1, 2014 to September 30, 2016, 2,367 (26 percent) took longer …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsCUNY Bulletin No. CU-161
… income level per agreements between certain countries and the US. The income code for each employee will determine … begin with Y--. Earns codes for Income Code 19, Studying and Training, begin with Z. For example, if the employee is an hourly employee and has worked regular hours, RGH, and his Income code is 18, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-161-new-earns-codes-employees-non-resident-alien-tax-status