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State Agencies Bulletin No. 2277
… times on Control D report NPAY758, the agency must combine all amounts related to the employee and then calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024State Agencies Bulletin No. 2283
… Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business … 2024, and will include all reimbursements paid by SFS from November 22, 2024 through December 12, 2024. The … tax deficiency deductions will be initiated in early 2025 for any “Taxable Expense” that did not have taxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… Purpose The objective of this performance audit was to assess the accuracy of the Workers’ Compensation Board’s … expenses and compliance with relevant statutes related to the administration of Sections 50(5) and 151 of the … To assess the accuracy of the Workers Compensation Boards …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31Medicaid Program – Managed Long Term Care Premium Rate Setting
To determine whether managed care organizations provided the Department of Health with complete and accurate Medicaid cost information and
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingSelected Aspects of Discretionary Spending
… potentially questionable discretionary spending, including definitions of costs and necessary justifications, dollar …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Selected Aspects of Discretionary Spending
… Operating Corporation of the State of New York (RIOC) is a public benefit corporation and a political subdivision … increases the risk that not all discretionary spending is necessary and appropriate for the mission of the … discretionary spending and discontinue any spending that is not consistent with RIOC’s mission. Establish written …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Selected Aspects of Discretionary Spending
… Purpose To determine whether the Niagara Frontier Transportation … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … by an Act of the New York State Legislature in 1967 to promote the development and improvement of transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingAdministration of Mitchell-Lama Waiting Lists
… Housing Program units are assigned to eligible tenants in compliance with properly established waiting lists. Our … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative housing … Program developments with approximately 68,000 apartments. In exchange for low-interest mortgage loans and real property …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsUse of Vendor-Supported Technology
… to secure and protect the confidentiality, integrity, and availability of information. This includes requirements for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyMaintenance and Inspection of Event Recorder Units
… through to February 7, 2018. About the Program Transit is the largest public transportation agency in North America … the industry standard for memory capacities for ERUs is 48 hours. Model R142 cars, which comprise a significant … However, for this car class, the ERU’s memory capacity is not up to industry standards. This makes it challenging …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsState Agencies Bulletin No. 2379
… for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … that exceed the $5,250 exclusion limit for calendar year 2025 are affected. Per IRS Publication 15-B, Employer’s Tax … 15-B for further information. Note: As of July 2025, two new earnings codes have been created to allow the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025State Agencies Bulletin No. 2384
… Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: … tax deficiency deductions will be initiated in early 2026 for any “Taxable Expense” that did not have taxes … 0.50% for Yonkers non-residents. Agency Actions: To avoid under-withholding of income taxes for 2025 and subsequent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1169
… Board notifying agencies when the Control-D NPAY752 Report is available for review. Agency Actions Agencies must review … soon as possible. ( A sample letter which agencies may use is provided .) Agency payroll offices should retain a copy of … that the Social Security card presented by the employee is the most recent card issued by the SSA. If the information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesState Agencies Bulletin No. 2046
… mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment report to … be submitted to SSA after the close of the 2021 tax year. It is important that agencies ensure the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2046-june-2022-lifeguard-salary-increase-state-university-professionalState Agencies Bulletin No. 247
… day (Wednesday) of the previous payroll period. Due to holidays and special processing (e.g. raise processing), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/247-schedule-agency-payroll-submission-and-availability-reports-and-filesTown of Cohocton – Procurement (2025M-13)
… goods and services are acquired in a cost-effective manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of seeking competition is to foster honest competition to obtain quality commodities …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… and disbursements and performed her duties in accordance with statutes. Key Finding The Board engaged the services of … accounts as required. Village officials generally agreed with our recommendations and indicated they planned to … and disbursements and performed her duties in accordance with statutes …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Canton - Compensation and Benefits (2018M-159)
… accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The Supervisor … salaries paid to officers and employees totaling $145,671 or certain health insurance benefits provided by the Town. … to permissive referendum requirements. Set the salary or hourly wage of all officers and employees. Implement …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Rockland County - Sale of Estate Real Property (2019M-233)
… Estate real properties were sold without third-party appraisal. Key Recommendation Engage a professional appraisal service prior to listing estate real property for …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233State Agencies Bulletin No. 1138
… For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period (Wednesday). … agencies paid on a current basis, the submission deadline is generally the last day of the previous payroll period … deadline, unless the effective date of the action(s) is within or subsequent to the following pay period. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1138-schedule-agency-payroll-submission-and-availability-reports-and-files