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State Agencies Bulletin No. 1575
… Background Supplemental Wage payments as well as income tax withholding methods to be applied to Supplemental Wages … in: IRS Publication 15, Section 17 - How To Use the Income Tax Withholding Tables 26 Code of Federal Regulations … document, as needed, and make it available to agencies. Tax Withholding Regular Wages Income tax withholding on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesOpinion 2005-2
… officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … act is applicable here. 2 This requirement, however, does not preclude a company from paying all or a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Town of Potsdam – Justice Court (2014M-014)
… 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a population of approximately … and civil fees. During 2012, the Court reported $167,497 in fines, fees and surcharges to the Justice Court Fund. Key … exceeded the Justices’ total available cash, resulting in a cash shortage of $117,120 during the audit period. Fines …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Review of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfSelected Travel Expenses
… policy includes the use of cash advances, because the LIRR does not issue travel corporate cards and many LIRR employees … travel status. Key Findings MTA’s travel policy directive does not clearly state all the requirements or procedures the …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Purpose of Audit The purpose of our audit was to examine selected Company financial operations for the … Background The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The … solicit competitive bids for this large building project, it cannot be assured it obtained the best price. Furthermore …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialContributing Toward Your Retirement – Regional State Park Police Plan
… covered by Article 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These contributions, plus the …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementTown of Caledonia – Financial Management (2013M-363)
… 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed by an elected Town Board … and expenditures, and appropriation of fund balance only in amounts that are available and necessary to fund … interim detailed budget-to-actual reports for their use in monitoring revenues and expenditures throughout the year. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363World Trade Center Presumption – New Career Plan
New Career Plan for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i World Trade Center Presumption
https://www.osc.ny.gov/retirement/publications/1515/world-trade-center-presumptionLowville Academy and Central School District - Claims Audit Process (2019M-154)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also the … purposes and were properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mAvailable Options – En-Con Police Officers Plan
… benefit. It provides for the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsCUNY Bulletin No. CU-475
… not processed automatically. Affected Employees Employees in Bargaining Units CB, GA, T8 and TC who meet the … Congress (PSC), yearly increments are to be processed in January for all eligible PSC employees. Effective Date(s) … will be sorted by agency code, then by employee name in alphabetical order. NHRP708 – Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-475-january-2014-city-university-new-york-cuny-incrementsSUNY Bulletin No. SU-372
… Employees designated Management or Confidential in SUNY (Bargaining Unit 13) who meet the eligibility … for all eligible SUNY M/C employees who are included in BU13. Payment of the increase is at the discretion of the … employee’s taxable gross, and reported on the employee’s Form W-2. The retroactive payments (Earnings Codes RXX) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-sunyBrushton-Moira Central School District – Tuition Billing (2023M-158)
… officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, as of … districts of origin for all eligible nonresident foster care students enrolled at the District. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Division of Housing and Community Renewal Bulletin No. DH-27
… of OSC’s automatic processing of the Merit Step payments and to provide instructions for payments not processed … which implemented the negotiated agreement between RRSU and the State of New York for 2003-2007 and a GOER side letter dated January 10, 2007 provide for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-27-october-2007-merit-step-payments-employees-representedCUNY Bulletin No. CU-234
… Information The Ratification Bonus Payment is included as salary for retirement purposes. Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-payments