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City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectOpinion 97 - 12
… before the board) GENERAL MUNICIPAL LAW, §§801, 805-a: An arrangement whereby the recording secretary of the town … however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … or employee is an employee (General Municipal Law, §800[3][b],[c]). An interest in a contract is prohibited if the …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Comptroller DiNapoli Releases Municipal Audits
… Village of Quogue and the Shelby Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … have full access rights to record financial transactions in the accounting system with no oversight. Facility … The significant revenue and expenditure projections in the proposed budget appear reasonable. The proposed …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0NY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… investors holding $2,000 of company stock for at least one year to file a shareholder proposal. The Act would raise the …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsState Agencies Bulletin No. 1632
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2018 and other tax related … Number (ITIN) - Renewal/Expiration Tax Changes Federal Tax Changes IRS Notice 1036 provides an early release … use in 2018, which has not yet been released by the IRS. Federal Tax Withholding Rates Due to late issuance of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018CUNY Bulletin No. CU-406
… prior to the submission of the payment. Any changes made after the initial award is established must be submitted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-406-2010-cuny-research-foundation-grant-payments-summerState Agencies Bulletin No. 2164
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2024. Outreach to employees with uncashed … for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC-230 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksEstablishing the Standard Work Day – Legacy Reporting
… establish a SWD for each employee title (e.g., clerks, bus drivers, etc.), even if you only have part-time employees …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… inpatient and outpatient services. A recipient’s status in a hospital – inpatient versus outpatient – affects … care generally requires recipients to stay overnight in the hospital and be monitored by the health care team at … services are medical procedures that can be performed in the same day. Medicaid uses the All Patient Refined …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsState Comptroller DiNapoli Releases Municipal & School Audits
… solicit interest rate quotes that may have resulted in higher investment earnings. As a result of the audit, the board subsequently approved an investment policy in March 2023 and invested $653,000. Depew Union Free School … apply for all applicable transportation state aid for new bus acquisitions. As a result, the district’s taxpayers will …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Industrial Development Agency Information
… New York ABO Public Authority Data Other Resources OSC Publications and Research Reports OSC IDA Audit Reports Other …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… continues to have high levels of foreclosure activity with new foreclosure filings remaining significantly higher … cases that have become stalled, to monitor properties with delinquent mortgages and to return vacant abandoned … continues to have high levels of foreclosure activity with new foreclosure filings remaining significantly higher …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsCUNY Bulletin No. CU-648
… Purpose To provide agency instructions for processing the June 2019 … Local 237, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-648-cuny-june-2019-uniform-allowance-paymentXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… periods to be open simultaneously. The Office of the State Comptroller (OSC) issues monthly operational advisories … goods were received or services were completed and the State incurred a liability (accounts payable) or the date … maintenance, contracts, and rent are generally made based on contractual or other types of agreements. The obligation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesState Agencies Bulletin No. 2104
… Social Security Wage Base Limit Contribution Limits on Pension/Retirement Plans Qualified Transportation and Parking … and is paid only by employees. Contribution Limits on Pension/Retirement Plans: 403(b) and 457 Deferred … Pre-Tax Benefits: Qualified Parking Benefits The maximum exclusion from gross income for qualified parking benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023State Agencies Bulletin No. 2001
… Employees Employees meeting the criteria as explained in this bulletin are affected. Effective Dates Effective … must notify employees who meet the criteria outlined in this bulletin. Summary of Changes To date, the IRS has … 2020 or later. If the NRA employee was first paid wages in 2020 or later or has submitted a new Form W-4 for 2020 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022Wage Theft Investigations
… of more than 12,700 employees. Key Findings The Division does not complete wage theft investigations timely. As of … The Division's Workforce Protection Management system does not provide management with accurate or useful case … to guide eligibility or payment terms. The Division does not maintain a centralized record of all payment plans …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsCUNY Bulletin No. CU-643
… Jr. memorandum dated February 25, 2019. Effective Date(s) The retroactive increases may be submitted in Pay Period … taxable gross and will be reported on the employee’s Form W-2. Adjustment codes AJR, PLB, and LSL are supplemental … returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… no cost to physicians and public health clinics enrolled in the VFC Program. Because the federal government purchases … fee for administering the vaccines. For children enrolled in Medicaid, the Medicaid program pays the vaccine … fee. Key Findings Auditors identified $32.7 million in improper Medicaid payments for costs related to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures proper internal controls are in … of fewer than 1,500 students as of April 1, 2013. If your district meets one of the above conditions, you must … contractor a BOCES employee – only if the BOCES does not provide significant and material services to the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditor