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State Agencies Bulletin No. 1018
… through October 31, 2010 as income on the employee’s 2010 Form W-2 Statement. Agency Actions Reporting Taxable Fringe … 1, 2009 through October 31, 2010. Agencies must review the form to determine if it is acceptable and in compliance with IRS regulations. Agencies must retain the form for four (4) years so that it is available in the event …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1018-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 99-2
… projects funded by Consolidation Local Highway Assistance Program [CHIPs] moneys allocated for local highway projects …
https://www.osc.ny.gov/legal-opinions/opinion-99-2State Agencies Bulletin No. 1921
… 2021, which implements the 2015-2019 Agreement between the State of New York and the Police Benevolent Association of … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Comptroller DiNapoli Releases Audits
… Insurance Program – EmblemHealth Plan, Inc. – Overpayments for Services Requiring Coordination of Benefits (2022-S-27) … New York City Department of Education – Compliance With School Safety Planning Requirements (Follow-Up) (2022-F-32) … example, the New York City Department of Education’s (DOE) District Safety Team must develop a comprehensive …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the appropriate late payment interest charge. You state that thereafter the taxpayer tendered payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-61English Language Learners Programs
… To determine whether the State Education Department is adequately overseeing whether school districts are … According to the U.S. Department of Education, there is a well-documented achievement gap between students … … To determine whether the State Education Department is adequately overseeing whether school districts are …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, … from foreign fire insurance, fundraising activities and donations, and also reported approximately $14,600 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andTown of Evans – Board Oversight (2016M-2)
The purpose of our audit was to review managements response to independent and external auditor reports for the period January 1 2012 through September 29 20
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Comptroller DiNapoli Releases Municipal Audits
… They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the agency’s written … inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0State Police Bulletin No. SP-150
… Purpose To notify the agency of the modification to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insuranceHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… The purpose of our audit was to determine whether the County accurately distributed sales tax to municipalities and … 1, 2016 through January 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 … and remit the balances due to the State and County. … Herkimer County Sales Tax Distributions and Bank …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is governed by an elected five-member Board of Trustees. … and accountabilities monthly and investigate and resolve why the Justice’s cash exceeds known liabilities. Maintain a …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206State Agencies Bulletin No. 1299
… Purpose To inform State agencies of the new procedure that must be communicated … Security Law, and sections 242 and 243 of the New York State Military Law, employees may be entitled to service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… students in cooperation with the Jewish Board of Family and Children Services, is governed by an appointed … policies addressing electronic banking transactions and District officials have not developed written procedures … Although the District has an agreement with each bank and all three banks offer various security controls such as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overOxford Academy and Central School District – Financial Management (2016M-6)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6City of Lockport - Budget Review (B1-16-16)
… City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2017. The Common Council will have to adopt a local law to …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16PUC Achieve Charter School – Board Oversight (2016M-316)
… through March 30, 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State and federal resources that is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Stamford Central School District – Fund Balances (2016M-106)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2014 through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mLyons Central School District – Payroll 2022M-71
… – pdf] Audit Objective Determine whether Lyons Central School District (District) officials ensured the District accurately … take corrective action. … Determine whether Lyons Central School District District officials ensured the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71