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XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… agency has not properly designated an employee’s official station, the employee will, as outlined below, likely incur … tax implications associated with an employee’s official station designation, (ii) understanding the consequences of … of his or her “tax home,” and (iii) monitoring official station designations to prevent employees from unexpectedly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationTown of Hempstead – Compensatory Time (2021M-64)
… whether Town of Hempstead (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time … Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64City of Hudson - Payroll and Accrued Leave (2020-14)
… ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were … Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … ensured employees salaries and the amounts withheld for benefits were accurate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… preapproval of all purchases by using a purchase request form. Ensure that all credit card claims are adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Audit of the Tuition Assistance Program at Dowling College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Dowling College (Dowling) is an … were paid to the school for 2,152 students. We reviewed a sample of 125 randomly selected TAP awards paid to 123 students as well as other awards to these students through spring 2012. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeState Agencies Bulletin No. 283
… Purpose To explain the procedure for the annual review of employees … Income Credit (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2002. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditReporting on Foreclosure of Real Property Funds – Kings County
… 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for directing and … The referee schedules the sale, appears in court on the appointed date and time and sells the property at auction, … (Part 36 Eligible Fiduciary List). The court verifies the eligibility of the referee before appointment. A judge can …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyState Agencies Bulletin No. 344
… Credit to file a new W-5 "Earned Income Credit Advance" certificate each year. The federal government provides a … to employees who earn low or modest wages if they meet eligibility requirements relating to their annual income and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditSUNY Bulletin No. SU-352
… Lump Sum Payments. Affected Employees: Active employees in Bargaining Unit 08 with the following Comp Rate Codes: … Effective Dates: Payments that include both the Fall and Spring semesters may be made beginning in Administration Pay … sum payment of $485.88. Employees employed for the Fall or Spring semester only, are due a lump sum payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-352-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2023Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… Central School District (District) officials claimed State aid for nonresident homeless students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident homeless students … was not aware that the District could claim this aid. As a result, District taxpayers will not benefit from …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidOpinion 88-73
… district) GENERAL MUNICIPAL LAW, §6-c(3)(a); TOWN LAW, §55-a: A town other than a suburban town may not establish a … You note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general … that, absent special legislation (see, e.g., L 1974, ch 642), towns other than suburban towns may not establish …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… whether Village officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … recorded and reported accurately and timely. Key Findings The Village had 6,776 unpaid parking tickets totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … administrative fees and utilities), direct access to a District bank account to disburse these funds. Payment of … fees totaling $1,144 without audit and approval by the claims auditor. Key Recommendations Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mSUNY Bulletin No. SU-284
… Payments. Effective Date(s) Payments that include both the Fall and Spring semesters may be made beginning in … Period 18L, paychecks dated 12/24/2019. Payments for the Fall semester only may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-284-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2019Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal … for SFS are complete, SFS will send a communication to agencies notifying them that access to the Production environment has been restored. The first …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeChart of Accounts Query
… … Presents the account codes that are valid for Annual Financial Report AFR reporting by year …
https://www.osc.ny.gov/local-government/required-reporting/chart-accounts-queryRetirement Benefit Summary Tier 6 ERS
… A summary of membership benefits for Tier 6 New York State and Local Employees Retirement …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ersMedicaid – Federal Funding and New York
… OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY 2026 Human Resources Adm $ 249.9 $ 247.2 Dept of Education … the New York State Department of Health. In FY 2025 and FY 2026, HRA anticipates receiving about $205 million in federal …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycLegal and Regulatory Authority To Do Business
… York as Disadvantaged Business Enterprises (DBE) New York State Unified Certification Program Certified in New York as Minority Business Enterprises (MBE) or Women Owned Business Enterprises (WBE) Department of Economic Development Certified in New York as …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessCity of Long Beach – Budget Review (B24-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/long-beach-city-b24-7-4.pdf