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State Agencies Bulletin No. 858
… to employees’ reportable taxable income and withholdings for 2008 Legal Reference Pursuant to Internal Revenue Code … Section 61, certain fringe benefits are considered income for tax purposes Affected Employees Employees who participate in the PEF, CSEA or M/C Certification and Licensure Exam Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008Protection 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 Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) The board did not adopt policies and procedures for cash receipts and disbursements, processing of user … a breach notification policy or a disaster recovery plan. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsSelected Controls Over the Property Tax Assessment Process
… New York City Department of Finance (DOF) is responsible for assessing all real property throughout the City – … of the property determines how property value is assessed. For Tax Class (TC) 2 properties, which include rentals, … property on a daily basis such as fuel, insurance) data for most rental and other income producing properties through …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDisposal of Electronic Devices
… Purpose To determine if surplus electronic devices approved for sale by New York State Division of Housing and Community … the Office of General Services (OGS) provides this service for many State agencies, including the Division. Agencies are … had already been removed from computers and were scheduled for shredding. The Division had no record of what information …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesXIII.2 Overview – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY Agencies are responsible for ensuring employees adhere to all employee expense … identification number through the payroll system. Requests for reimbursement by non-employees, such as non-paid … and Board Members, will be requested using the Claim for Payment ( AC 3253-S ) or the Claim for Travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… since May 2020 when its UI fund initially ran out of funds for paying benefits. The loan balance reached as high as … through September 6, 2021. Interest due from New York for the remainder of federal fiscal year (FFY) 2021 (which … the prior year; combined with employment growth, these increases have bolstered tax collections by more than 54 …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… account may need to be opened and maintained by an agency for revenue collections, cash advances, or other authorized … Operations Cash Management Unit (BSAO CMU) will arrange for payment of banking services and collateralization of … the program needs of each department as well as provide for the maximum utilization of the state's cash. It is also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewState Agencies Bulletin No. 2171
… purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees: … at the straight time rate based on the employee’s salary on the Effective Date. Agency Actions: To pay the 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2171-2023-csea-and-pef-over40-comp-time-ii-cash-outCity of Newburgh – Budget Review (B23-6-9)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $24,770 of fund balance for the water fund. However, the water fund already has a … corresponding expenditures in their 2024 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES … working a partial day. Had employees only charged leave for the hours not worked, the overtime payments may have been …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeState Agencies Bulletin No. 268
… check and/or advices. This is privacy protection for the employee. Affected Employees All Effective Date(s) … employees check andor advices This is privacy protection for the emplo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/268-removing-employee-social-security-number-and-employee-identificationCapital One Bank Accounts
… governed by a 23-member Board of Directors, whose members are nominated by the Governor and confirmed by the State … for opening bank accounts, including instructions that are to be followed by consultants and contractors who handle …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsState Agencies Bulletin No. 2048.1
… the outreach and escheatment of uncashed payroll checks for calendar year 2021. Affected Employees Employees with one … were returned to OSC were treated as a written request for reissuance of a payroll check. Responses received prior … Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll checks issued between January 1, 2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20481-outreach-and-escheatment-2021-uncashed-payroll-checksNational Directory of New Hires Data Security
… Purpose To determine whether the Office of Temporary and Disability Assistance has met Federal requirements for securing National Directory of New Hires data. The audit covers the period April 11, 2016 … Directory data. Every four years, the Office must submit a copy of an independent security assessment to Child Support …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityState Agencies Bulletin No. 872
… Purpose To inform agencies of the new process for checking the Retirement Plan checkbox in Box 13 of the … Retirement Arrangements (IRAs),” and Instructions for Form W-2, the Retirement Plan checkbox in Box 13 of the Form W-2 must be checked for all employees who are eligible for a retirement plan, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and 2013-14. … Learning Center (Just Kids) is a Suffolk County-based for-profit organization that is authorized by SED to provide, … programs based on clinical evaluations. The counties pay for the preschool special education services using rates …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualManagement of Selected Special Revenue Funds
… revenue funds to ensure the funds are spent timely and for their intended purposes. Our audit covered the period … revenue and are legally restricted to disbursement for specified purposes. Over a decade ago, the State created … in support of the specific causes. More recently, the fund for organ donation (the Life Pass It On Trust Fund) has also …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsState Agencies Bulletin No. 886
… Purpose To inform agencies of the process for reporting line number changes and to describe how account … page, insert a row and enter the effective date (3/26/09 for Institution or 4/2/09 for Administration). Enter the appropriate line number. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/886-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2009State Agencies Bulletin No. 1038
… Publication 525, the recovery of wages in the current year for an overpayment occurring in a previous year cannot reduce the employee’s tax liability for the current year. In order to comply with this … the existing earnings codes used to collect overpayments. For further information regarding the withholding and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recovering