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Town of Coldspring – Town Clerk Operations (2013M-137)
… The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period … The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an … five-member Town Board comprised of the Town Supervisor and four councilpersons. The Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change … with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar … at the time of transaction submittal or posting in SFS (i.e. bulkload transactions). In addition, agencies are …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background The Village of Depew is … in the sewer fund does not allow for capital activity to be appropriately monitored against project authorizations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… Findings The Board and District officials did not properly plan and manage the renovation project . Officials: Borrowed … generally agreed with our findings and indicated they plan to take corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Windsor – Financial Management (2025M-24)
… million in the highway fund TOV and overestimated employer retirement contributions by approximately $298,100 in the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24State Agencies Bulletin No. 1194
… Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages.This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business … to be for personal use, and the value must be included in the employee’s income. Personal use of an employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that efforts are … (Thruway), a 570-mile superhighway that connects the State’s principal cities, rural areas, and tourist destinations. … Niagara Section, Berkshire Section, New England Section, Garden State Parkway Connector, and the Cross Westchester …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsUnified Court System Bulletin No. UCS-318
… OSC’s automatic processing of the April 2022 Unified Court System (UCS) Retroactive Judicial Longevity Payment (JLP) … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 682 VDC Before Tax Arrears 685 VDC … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-318-april-2022-unified-court-system-ucs-retroactive-judicialState Agencies Bulletin No. 1284
… Allowance payments. Affected Employees Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay Period 17L paychecks dated 12/12/13 (Institution) and … To be eligible for the payment, the employee must be in an eligible title on 10/01/13 and in Active status as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1284-2013-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1122
… Allowance payments. Affected Employees Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay Period 20L, paychecks dated 1/26/12 (Institution) and … To be eligible for the payment, the employee must be in an eligible title on 10/1/11 and in Active status as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1122-2011-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1208
… Allowance payments. Affected Employees Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay Period 17L, paychecks dated 12/05/12 (Administration) … To be eligible for the payment, the employee must be in an eligible title on 10/01/12 and in Active status as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1208-2012-csea-work-related-clothing-allowance-bargaining-units-03-and-04Passenger Vehicle Fleet Management
… fleet, and to determine whether agencies have controls in place that ensure vehicles are used in the most economical and efficient manner and that risks … 1, 2012 to March 3, 2015. Background Public employees in many agencies are routinely required to travel for various …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementState Agencies Bulletin No. 2175
… purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA ISU Uniform Maintenance … upon the return from leave. Agency Actions: Employee Reimbursement Distribution Method If an employee provides … to individual employees and submit one journal entry reimbursement for all affected employees using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenanceDiNapoli: State Pension Fund Calls on Corporations to Address Environmental and Climate Risks
… flooding and other climate change impacts. Alphabet’s San Francisco Bay Area headquarters, for example, is reportedly …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risksState Agencies Bulletin No. 1871
… 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. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingState Comptroller DiNapoli Releases Municipal Audits
… in the general fund, highway fund, water district and two sewer districts. When adopting the budget, officials did … cost savings would be realized nor did they develop a cost savings plan. This is not an appropriate budgeting method. As a result, the board adopted an out of balance budget. Other …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1800.1
… to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to the PayServ … Existing employees who wish to change their Federal tax withholding Background The IRS has released the new Form W-4, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federalState Agencies Bulletin No. 1966
… 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. Yonkers Flat Rate Withholding is 2.30815% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceState Agencies Bulletin No. 2073
… purpose of this bulletin is to provide agency instructions for processing the 2022 CSEA ISU Uniform Maintenance … upon the return from leave. Agency Actions Employee Reimbursement Distribution Method If an employee provides … to individual employees and submit one journal entry reimbursement for all affected employees using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2073-2022-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceState Police Bulletin No. SP-247
… of State Police with instructions for processing the 2025 Education Payment. Affected Employees: Employees of the … if there is no successor agreement. Effective Dates: The 2025 State Police Education Payment is effective beginning … Administration Pay Period 4L/5C, paychecks dated 06/04/2025. Eligibility Criteria: Annual salaried employees of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-247-2025-state-police-education-payment