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Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… of our audit was to examine the former Clerk’s records and financial practices for the period January 1, 2012 … 31, 2013 that was not deposited into a Town bank account and could not be accounted for. The former Clerk did not properly record all cash receipts and did not deposit all moneys received intact and in a …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159State Agencies Bulletin No. 1614
… of the income code field on the Federal Tax Data page in PayServ for Non Resident Aliens (NRAs) Affected Employees Non-Resident Aliens (NRAs) working in the U.S who have income subject to withholding Background Non-Resident Aliens (NRA) working in the U.S are taxed based on tax treaties and types of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payservState Agencies Bulletin No. 872
… employees who earned wages in 2008 and also received a public pension from a position for which the individual … prior to 2008. These employees cannot contribute to a public pension program. The Retirement Plan checkbox on these … be checked. PayServ does not contain information for all public pensions (i.e. local government) so OSC is unable to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2Medicaid Program – Optimizing Medicaid Drug Rebates
… accounted for $86.4 million (of the $95.1 million) in unclaimed rebates. The Department did not adequately oversee …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesDairy Inspections
… and ensuring an adequate supply of milk for the public. Key Findings The Unit performed approximately 6,000 …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … organization which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls … Secretary-Treasurer’s financial records, bank statements, and canceled checks two or three times throughout the year … accounting records for each reserve fund as required. From January 1, 2010, to August 31, 2012, the Board financed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228State Agencies Bulletin No. 1659
… or reimbursed through the Statewide Financial System (SFS) in 2018 Background Under the previous tax law, qualified … a result, the cost of moving expenses must now be included in the employee federal taxable gross and applicable taxes … to be used for taxing moving expenses paid or reimbursed by New York State through SFS. OSC will insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018Opinion 93-24
… (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of … therefrom (Town Law, §176[21]; 1992 Opns St Comp Nos. 92-4, p 9 and 92-41, supra ; see also 1982 Opns St Comp No. … the district is located (see General Municipal Law, §72-h), and the town could provide the facilities (see, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 2001-7
… charge "entry fee" to properties within an extension to a public parking district) -- Extensions (authority to charge "entry fee" to properties within an extension to a public parking district) -- Public Parking Districts (authority to charge "entry fee" to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Protection of Child Performers
… of Labor (Department) is charged with protecting workers in New York State. Part 186 of the New York Codes, Rules and … that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the Estates, Powers … 15 percent of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersState Agencies Bulletin No. 967
… the late submission of AC230s and the impact on employee’s Form W-2 and agency appropriations. Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010Opinion 2002-4
… and the cost of the work is charged to the town's general fund. You ask whether a town may expend current tax … the gift and loan prohibition in article VIII, § 1 of the New York State Constitution. Article VIII, §1 prohibits …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… is performed to certain employees performing work on a public works contract. Janitorial workers are included in the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawOpinion 96-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … FUNDS -- Capital Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by … district board of commissioners may determine to include in the annual fire district budget an amount to be paid into …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… complete report - pdf] Audit Objective Determine whether the Palmyra-Macedon Central School District (District) used … the average wireless Internet download speed was 232 Mbps, and the average ethernet cable Internet download speed was … Internet connectivity. No recommendations resulted from this audit. … Determine whether the PalmyraMacedon …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… Audit Objective Determine whether the Bethlehem Central School District (District) used resources to ensure the … the ability to burst to a total of 1 Gbps for its high school primary Internet Service. Overall, of 35 teachers …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Lump Sum Payments – Enhanced Reporting
… Lump sum payments should be reported in the month they were earned. Report any lump sum payments … Online to fill out the Statement of Accrued Payments and Leave Credits Form (RS6221) after a member has filed for … members of most tiers and plans, a lump sum payment for up to 30 unused vacation days can be included in the pension …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsCUNY Bulletin No. CU-742
… Purpose The purpose of this bulletin is to provide the City University of New York instructions for … of the City University of New York who are eligible to participate in the Health Benefits Buy-Out Waiver Program … Agency Actions A listing of employees who elect to participate in the Health Benefits Buy-Out Waiver Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-742-city-university-new-york-cuny-health-benefits-buy-out