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Avon Central School District – Financial Management (2024M-75)
… the District’s reserve for unemployment expenditures will cover annual expenditures for 344 years and the debt reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to other reserves established and maintained in compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mState Agencies Bulletin No. 894
… The following procedures must be used by the agency when submitting transactions for Pay Period 1: For … message, “Requested salary rate must be at the hiring rate when Action of PAY and Reason of NEW is used,” will appear as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civilVillage of Lisle - Board Oversight (2018M-124)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… for. Key Findings The Board did not designate a property control manager. None of the 39 fixed assets valued at … valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a property control manager. Ensure all fixed assets with values that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185For-Profit Construction Questionnaire (CCA-2)
… extra time printing, filling out, and mailing a paper form. Use our free online service to file or update your questionnaire form right away. Benefits of filing online Complete only one … spend extra time printing filling out and mailing a paper form Use our free online service to file or update your …
https://www.osc.ny.gov/state-vendors/vendrep/profit-construction-questionnaire-cca-2Not-for-Profit Construction Questionnaire
… extra time printing, filling out, and mailing a paper form. Use our free online service to file or update your questionnaire form right away. Benefits of filing online Complete only one … spend extra time printing filling out and mailing a paper form Use our free online service to file or update your …
https://www.osc.ny.gov/state-vendors/vendrep/not-profit-construction-questionnaireState Police Bulletin No. SP-162
… processing of the 2015 State Police Holiday Bonus Payment and to provide agency instructions for payments not … (NYSPIA), provides for an annual holiday compensation payment. Effective Date(s) The 2015 State Police Holiday Bonus Payment will be processed in a separate check in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-162-2015-state-police-holiday-bonus-paymentState Police Bulletin No. SP-158
… of OSC’s automatic processing of the 2014 State Police Holiday Bonus Payment and to provide agency instructions for … Investigators Association (NYSPIA), provides for an annual holiday compensation payment. Effective Date(s) The 2014 State Police Holiday Bonus Payment will be processed in a separate check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-158-2014-state-police-holiday-bonus-paymentUnified Court System Bulletin No. UCS-225
… Salary Increase for Judges, Justices and New York City County Clerks of the UCS. Affected Employees Judges, Justices and New York City County Clerks in Bargaining Unit 86 who meet the eligibility … year being paid. Chapter 491 of the Laws of 2009 provides County Clerks in the counties comprising the City of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-225-april-2016-salary-increase-judges-justices-and-new-york-cityState Agencies Bulletin No. 914
… inform agencies of new procedures regarding withholding of Social Security and Medicare taxes for employees receiving a … that income paid as a military stipend is exempt from Social Security and Medicare taxes and must be reported on a … as wages, subject to income tax withholdings but not Social Security or Medicare taxes. This regulation impacts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… alteration, repair or improvement of any state building, whether constructed or to be constructed must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityState Agencies Bulletin No. 2275
… name and Social Security Number on their employees’ Form W-2. This requirement applies to resident and … the right to pass along any penalties imposed by the IRS to any State Agency that is responsible for the … (4) calendar years in the event of an OSC review and/or IRS audit. If an agency determines the employee has recently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 88-64
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and … and dental benefits to its employees by participating in a self-insured plan operated jointly by the city for which the authority was established and the county in which the city is located. The question arises because of …
https://www.osc.ny.gov/legal-opinions/opinion-88-64XI.4 Overview – XI. Procurement and Contract Management
… Although grant contracts are not specifically defined in legislation, they are typically referred to as “program” … Although grant contracts are not specifically defined in legislation they are typically referred to as program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewState Agencies Bulletin No. 1857
… appear on the Control-D Report NPAY752 (Social Security Number Verification Report) are affected. Background Pursuant … changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for … and submission to the SSA. Verify that the Social Security card presented by the employee is the most recent card issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with its Bylaws which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialAgency Financial Reporting Package
… is the internet based reporting system used by the Office of the State Comptroller (OSC) to gather data-in-process … been entered into the Statewide Financial System (SFS) as of the closing date specified in each area. The State's … and financial reporting system under the control of OSC provides for the collection, summarization and …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageLiberty Central School District – Budget Review (B4-14-6)
… the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law requires … of our review, except for certain matters related to the food service fund, we found that the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected