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State Agencies Bulletin No. 2079
… on the employee’s 2022 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated in early 2023 for … Employees who paid the maximum amount of Social Security tax ($9,114.00 ) for 2022 will only have a deduction for the Medicare tax deficiency in a 2023 paycheck. Tax Information Taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2170
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … Guide to Financial Operations Chapter XIII, Section 4.C - Travel Mileage Rates . Current maximum Federal per … 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/2170-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1960
… agencies with the 2021 calendar year-end procedures for taxable travel reimbursement. Background Taxable Travel … by receipts. The 2021 maximum rate allowed by IRS for PCM is 56.0 cents per mile effective from January 1, … December 31, 2021. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1863
… Purpose The purpose of this bulletin is to provide agencies with the 2020 … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … Security and Medicare tax deficiencies in 2021, Payroll Officers should work with their employees to accelerate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Community Renewal’s oversight and monitoring of certain New York City Housing Authority projects funded through the … was January 1, 2010 through February 25, 2015. Background New York State Homes and Community Renewal (HCR) is an … of affordable low- and moderate-income housing in New York State. HTFC provides loans and grants to finance the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingIX.6.D HHS Payment Management System – IX. Federal Grants
… corresponding disbursements to the appropriate account(s) in PMS. In order to receive funds through PMS, each agency is … based on the project’s accounts receivable balance in SFS. For those state agencies that must receive permission …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemState Agencies Bulletin No. 2283
… purpose of this bulletin is to provide agencies with the 2024 calendar year-end procedures for taxable travel … Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … 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/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2292
… Maintenance Allowance. Affected Employees: All employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 18L, paychecks dated 12/18/2024. Eligibility Criteria: Employees in Bargaining Unit 47 on 10/01/2024 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andNorth Warren Central School District – Financial Condition Management (2017M-197)
… North Warren Central School District is located in Warren and Essex counties. The District has approximately 520 … statutory limit by 13 percentage points. Tax certiorari and unemployment insurance reserves are overfunded. Key … Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mTown of Bradford – Financial Management (2015M-239)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2014 through August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Germantown Fire District – Board Oversight (2014M-166)
… March 4, 2014. Background The Germantown Fire District is a district corporation of the State, distinct and separate … properly award a contract for cleaning services for $4,800 when it renewed its contract with a Commissioner’s spouse in 2013. The District does not have policies and procedures for key financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Village of Margaretville - Fiscal Management (2018M-78)
… (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased … a fund balance policy. District officials generally agreed with our recommendations and indicated they planned to … the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Unified Court System Bulletin No. UCS-23
… Purpose To explain the use of deduction code 303, Long Term Care … Press the F7 (insert row key) and enter code 303. Tab to the effective date and enter the first day of the pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtSmithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital … Board did not have a capital asset policy and procedures to be followed for constructing and reconstructing capital … a written capital asset policy containing the procedures to be followed when authorizing capital asset construction. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… ensure that the Company’s financial activity was recorded and reported accurately for the period January 1, 2013 … Inc. is a not-for-profit corporation that contracts with the Town of Johnstown, Fulton County, to provide fire … and expenses. Perform monthly bank reconciliations in a timely manner and present them and bank statements to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims … The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124State Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks submitted via AC230. Affected Employees … employees as a form of payment for overpayments. Uncashed payroll checks, certified checks, bank checks, money orders … of acceptable forms of payment. If the agency chooses to accept a personal check from the employee, it should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677. Key Findings … were properly authorized and approved or that claims were for proper Village purposes. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Cohocton – Cash Receipts (2015M-63)
… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Hempstead – Compensatory Time (2021M-64)
… Town of Hempstead (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town … did not ensure comp time hours were accurately accrued and accounted for. As a result, officials do not have … all comp time is appropriately earned, accurately recorded and properly monitored. Town officials did not: Establish a …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64