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Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Purpose of Audit The purpose of our audit was to review internal controls over time and … 1, 2011, to September 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is … Develop and implement written procedures to address the maintenance of leave time records. Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Wyoming County Industrial Development Agency – Project Management (2015M-62)
… is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectState Agencies Bulletin No. 1864
… subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… approximately $2.9 million. Key Findings The Board did not develop policies or procedures for budgeting practices … in unused appropriated fund balance; fund balances were not actually reduced at the levels represented to taxpayers … the appropriation of fund balance only in amounts that are available and necessary to fund operations. Establish written …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Dansville - Board Oversight (2014M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Town assets and the … Key Findings The Board has not provided adequate oversight to safeguard Town assets. Specifically, the Board has not adopted adequate policies to ensure Town assets are safeguarded and used only for …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … the Camillus Volunteer Fire Department , Town of Lewis , Madison County Probation Department and the Orange County … an adequate system of internal control over the collection and disbursement of restitution. However, county …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Government-Wide Financial Data – 2021 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: … Statement of Activities This statement reports the change in net position, which is calculated by: Reducing the …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Agencies Bulletin No. 1956
… used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Benefit Eligibility Assessment Process
… that are reversed at hearings. Fair Hearings have become routine with the number of hearings and associated costs growing each year even though many of the associated issues to be addressed at the hearings … codes assigned to closed cases do not adequately describe how or why the cases were resolved. In fact, the codes are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processState Agencies Bulletin No. 2162
… for 2023. Affected Employees: Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee … are informed of the taxability upon enrollment in the program. Questions: Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023Government-Wide Financial Data – 2022 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … taxes and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataState Agencies Bulletin No. 2063
… on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee Paycheck/Advice Communication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2063-certification-licensure-and-exam-fee-reimbursement-clefr-2022State Agencies Bulletin No. 2278
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the taxable fringe benefit CLEFR for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2278-certification-licensure-and-exam-fee-reimbursement-clefr-2024-0Town of Alden – Town Supervisor (2024M-105)
… to help ensure funds are safeguarded and accounted for. Because the Board did not receive adequate financial … million or 134 percent of the 2023 budget appropriations for those funds. In addition, the Town contracted with an …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105SUNY Bulletin No. SU-321.1
… establishing temporary overtime rates for employees in certain titles represented by UUP working at a SUNY University Hospital. Affected Employees Employees in certain State University Professional Services Negotiating … SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary overtime rate up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3211-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321
… CTS Anesthesia Associate 004209 3744201 TH CTS Anesthesia Specialist 004210 3744202 TH CTS EEG Associate 004218 3744226 TH CTS EEG Specialist 004219 3744227 TH CTS Operating Room Associate … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321.2
… of a pilot program establishing temporary overtime rates for employees in certain titles represented by UUP working at … has created the following new Time Entry Earnings Codes to report overtime and overtime related payments for employees … Earn Code: Enter appropriate code Hours/Units/Amount: Number of Hours/Units/Amounts, as applicable Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3212-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321.3
… of a pilot program establishing temporary overtime rates for employees in certain titles represented by UUP working at … has created the following new Time Entry Earnings Codes to report overtime and overtime related payments for employees … Earn Code: Enter appropriate code Hours/Units/Amount: Number of Hours/Units/Amounts, as applicable Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3213-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 922
… (OSC) has begun populating employees’ county of residence in PayServ. OSC is using the postal code to confirm the … Affected Employees All employees who have a Home address in PayServ of New York City or the surrounding area Effective … has populated the county value for employees who reside in postal codes that fall entirely within the jurisdiction of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageCUNY Bulletin No. CU-571
… Purpose To inform agencies of raise eligibility and automatic processing and to provide agencies with the procedures for reporting certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increases