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Lyndonville Central School District – Financial Condition (2016M-143)
… The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more … since July 1, 2012. District officials appropriated reserves annually towards the ensuing year’s budget, none … used because of consistent year-end surpluses. Most of the reserves with balances as of June 30, 2015 totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … financial plan, which would allow District officials to identify developing revenue and expenditure trends, set … and take appropriate action, in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226State Agencies Bulletin No. 1223
… Purpose To inform agencies of the tax related withholding … Tax The Social Security wage base limit will increase to $113,700 for 2013. The temporary reduction in Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013State Agencies Bulletin No. 906
… Purpose To inform agencies of the personal income tax brackets and rates added to the New York State and … couples with higher combined incomes should review their NYS State and Yonkers withholding allowances to ensure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/906-changes-new-york-state-and-yonkers-tax-withholding-tablesSole Custody Reporting
… Fall Conference Reporting on Bank Accounts Presentation: Video (mp4) Presentation (PDF) User Manual Training …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… with NYS Public Health Law and DOH regulations. This final report includes five recommendations to that effect. A …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mState Agencies Bulletin No. 1718
… Purpose To advise agencies of the proper treatment of qualified parking benefits provided to employees during any given year Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsSecurity Over Critical Systems (Follow-Up)
… audit report, Security Over Critical Systems (Report 2023-S-24 ). About the Program The Hudson River–Black River … required by public welfare, including public health and safety. HRBRRD must adhere to the Office of Information … Lake. The objective of our initial audit, issued January 3, 2024, was to determine whether security over HRBRRD’s …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followState Comptroller DiNapoli Releases Audits
… Transit: Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2021-S-27) Flooding … that will be provided to help achieve that goal, and how progress will be measured. A prior audit, issued in March … and that SED did not require school districts to submit any documentation indicating compliance with the Law. …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Department of Small Business Services – Selected Programs to Assist Businesses in New York City (2022-N-1) The New … Preparedness and Resiliency Program, and a program to assist small businesses by providing the services of … Small Business Advocates, each offer a different service to provide small businesses with support across the business …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… workers, $63,039 in excessive compensation to a SEIT teacher who had an ownership interest in CTN, and $103 in …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. (Life Skills) on its Consolidated … these programs are based on fixed fees. During the 2017-18 school year, Life Skills served approximately 279 students. … in the incorrect reporting period, including $111,213 in accounting expenses, $5,996 in information technology …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costOversight of Critical Foster Care Program Requirements
… Identify and implement strategies to improve county and VA compliance with requirements for the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsState Agencies Bulletin No. 845
… Purpose To provide guidelines and procedures for determining if a … or as a template to create a worker status determination form specific to your agency’s needs. Attachment C Excerpt … your agency exercises the requisite degree of control over how the individual performs the services. In addition, there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerState Agencies Bulletin No. 2167
… contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, … eligible to take as an IRA deduction on their individual tax return based on their income and filing status. OSC … and EmplID into the Excel Template and email it to the Tax and Compliance mailbox containing the Department ID, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2084
… contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, … eligible to take as an IRA deduction on their individual tax return based on their income and filing status. OSC … and EmplID into the Excel Template and email it to the Tax and Compliance mailbox containing the Department ID, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 1961
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021DiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… At least 20 percent of the publicly owned sewer systems in New York state were not reporting overflow events or … that tracks those events, potentially putting the public at risk, according to an audit of the Department of … DiNapoli’s auditors tested a sample of 113 events reported in NY-Alert to determine if publicly owned sewer and water …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsState Agencies Bulletin No. 1862
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020State Agencies Bulletin No. 2276
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024