Search
State Agencies Bulletin No. 1674
… reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess amount” is the portion … employers to report and withhold income and employment taxes from meal allowances for non-overnight travel (day … and are subject to employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1596
… Purpose To provide agencies with the 2017 calendar year-end procedures for taxable travel reimbursement. … Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating … meal allowances for non-overnight travel (day trips). One-Year Rule The IRS requires employers to report travel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1596-year-end-procedure-taxable-employee-expense-reimbursementsState Comptroller DiNapoli Releases Municipal Audits
… Saratoga and the Vischer Ferry Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … annually, the board has not updated its procurement policy in almost 20 years and did not ensure that town officials and … Housing Authority – Board Oversight (Columbia County) During the audit period, the authority had cash receipts of …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1733
… after the automatic increase is applied. If any additional corrections are needed, agencies should submit transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1733-april-2019-civil-service-employees-association-csea-2-salary-increaseWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through … County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Chautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking transactions were … financial duties to properly monitor banking activities. Our analysis of electronic transfers to the payroll and …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Perry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… collections were adequately supported, recorded in the accounting records and deposited timely and intact, … whether Village employees received and used leave accruals in accordance with Village policies for the period June 1, … 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt … Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately 4,285. The Town is governed by an elected five-member Town Board. Water and sewer revenue … billed, collected and enforced. Customers were not billed in accordance with the Board-established rates, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Greenport Union Free School District – Financial Condition (2014M-203)
… March 31, 2014. Background The Greenport Union Free School District is located in the Village of Greenport in … five-member Board of Education. The District operates one school with approximately 645 students. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… $10,000 to $50,000. That is, refund transactions of less than $50,000 for a single federal program will no longer be … calculations. A “refund transaction” comprises one or more refunds dealt with in a single transaction, such as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsTown of Otsego – Financial Condition (2013M-307)
… August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of … been. While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used $350,672 (24 percent) …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. Key … report includes six recommendations to help the Board and District officials improve their practices over employee … officials properly calculated employees leave accruals and accurately paid employees separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67State Agencies Bulletin No. 1145
… Code Description BOT Marine Off Road Pay COM Command Payment EXD Expanded Duty Pay HZM Hazard Material Pay IPF … Pay LOM Location Pay – Other Amount MSP Military Stipend Payment RGH Regular Pay Hourly Employee RGO Regular Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1145-2012-2013-deficit-reduction-plan-employees-agency-police-services-unitOther Bulletin No. 14
… the pay period dates being processed and multiply the result by -.04167. Earnings Code Description FEE Fee FRC Fee … adjustment codes and monies paid retroactively or as the result of a correction, should be handled on a case by case …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-14-2011-2012-deficit-reduction-plan-state-universityState Agencies Bulletin No. 2340
… inform agencies of OSC’s automatic processing of the April 2025 Security Supervisors Unit Salary Increase and provide … year 2025-2026 and includes the April 1, 2025 Salary Schedule . Effective Dates: Pay Cycle/Pay Period Type 2025 … effective date based on the appropriate 04/01/2024 Salary Schedule If an employee appears on this report but is due a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… was also asked to consider innovative technologies and strategies for energy generation, including modeling the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergySUNY Bulletin No. SU-243
… Pay Basis Code = ANN, CYF, 21P, CYP, CAL, BIW, HRY, FEE Payroll Status = Active or Leave With Pay In addition, … gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The Earnings … YSD, ZSD) and the amount paid will be displayed on the Payroll Register. The Earnings Description SUNY UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-243-2016-discretionary-award-psnu-employees-represented-united