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Oversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… Purpose To assess the extent that State agencies responsible for operating and regulating … available for use by residents and visitors of New York State. These agencies provide oversight to more than 7,000 pools, beaches, and spray grounds throughout the State, including those on the Atlantic Ocean and the Great …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsAccounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial … the 2020 tax year to accommodate the creation of Form 1099-NEC. Payors now report non-employee compensation on Form 1099-NEC rather than Form 1099-MISC. Payors also report certain …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingCourt Facilities Aid and Assistance Program
… and overseeing the administrative operations of all courts in the Unified Court System (UCS). UCS serves the State’s 62 … for municipalities and local justice courts that assist in the maintenance and improvement of court facilities. The … ending March 31, 2018, we identified a total of $301,000 in questionable expenses (out of $2.1 million reviewed) for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programState Agencies Bulletin No. 1694
… and to provide instructions for reporting transactions in Administration Pay Period 19C Affected Employees Members … NYS Legislature who are paid using the LEG Pay Basis Code in the following departments: 04210 NYS Senate Members 04220 … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1694-2018-year-end-adjustment-members-nys-legislatureUnified Court System Bulletin No. UCS-281
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees … salary based on the number of calendar days served in the calendar year for Judges who serve only part of the … applicable, an adjustment of regular earnings must be paid in the final paycheck of the calendar year. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtState Police Bulletin No. SP-262
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … for payroll checks dated January 14, 2026. OSC Actions: At the request of the NYSPIA, OSC will automatically increase … The purpose of this bulletin is to notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-262-new-york-state-police-investigators-association-nyspia-dues-increaseState Agencies Bulletin No. 1725
… and is not included in the calculation of overtime. Tax Information The 2018-2019 PEF OFPC Uniform Maintenance … and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1725-2018-2019-uniform-maintenance-allowance-employees-fire-protectionOperational Advisory No. 12
… definitions for Obligation, Accounting and Budget Dates in the Statewide Financial System (SFS) and guidance on date … and reference Obligation, Accounting and Budget Dates in order to provide guidance on the appropriate use of these dates in SFS. OSC will issue a monthly operational advisory …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesAccounts Payable Advisory No. 51
… 4.B.1 – Supporting Information Guidance : Title 2, Chapter I, Part 6.5 of the New York Codes, Rules and Regulations … employee is seeking payment; the types of information that can support the claim; where the reviewer can obtain supporting information; and how to evaluate the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationWest Seneca Fire District #6 – Financial Management (2013M-14)
… awarded to it by the Federal Emergency Management Agency (FEMA). Key Recommendations Limit the expenditure of District … reimbursements are submitted in a timely manner. Contact FEMA to determine if the District can submit reimbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Wantagh Fire District – Payroll (2013M-176)
… Audit The purpose of our audit was to examine the District’s internal controls over payroll for the period January 1, … of Fire Commissioners governs the District. The District’s 2012 expenditures were approximately $6.1 million. Key … risk that District employees could receive, use, or get paid for more leave than the amounts allowed in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
The purpose of our audit was to evaluate the Districts controls over financial operations for the period January 1 2011 to February 28 2013
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialOrange County Community College – Information Technology and Financial Activities (2017M-111)
… on policies, cybersecurity or the financial software application. The servers and server rooms were not adequately … to cybersecurity, IT policies and the financial software application. Improve server rooms’ physical security by … establish written procedures describing the frequency, location and scope of backups and the specific methods used …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialTown of Schroeppel – Cash Disbursements (2014M-296)
… 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. The Town is governed by … that payrolls are thoroughly reviewed and certified by a Town official independent of the payroll process. Annually …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Virgil – Board Oversight (2015M-40)
… The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer … The Board did not ensure that adequate controls were in place over the Town’s fuel use. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40State Agencies Bulletin No. 1442
… and to provide instructions for reporting transactions in Pay Period 20C. Affected Employees Members of the NYS Legislature who are paid using the LEG Pay Basis Code in the following departments: 04210 NYS Senate Members 04220 … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1442-2015-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1456
… who claim exempt from Federal, State and/or Local tax withholding in tax year 2016. Affected Employees Employees … Local tax withholdings in 2015 and employees who submit withholding allowance certificates claiming exempt in 2016 … 17, 2016 Background According to IRS Publication 505, (Tax Withholding and Estimated Tax) and IRS Instructions for Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1456-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2016State Agencies Bulletin No. 1633
… who claim exempt from Federal, State and/or Local tax withholding in tax year 2018. Affected Employees Employees … Local tax withholdings in 2017 and employees who submit withholding allowance certificates claiming exempt in 2018 … 15, 2018. Background According to IRS Publication 505 (Tax Withholding and Estimated Tax) and IRS Instructions for Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1633-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2018State Agencies Bulletin No. 1543
… who claim exempt from Federal, State and/or Local tax withholding in tax year 2017. Affected Employees Employees … Local tax withholdings in 2016 and employees who submit withholding allowance certificates claiming exempt in 2017 … 16, 2017 Background According to IRS Publication 505, (Tax Withholding and Estimated Tax) and IRS Instructions for Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1543-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2017