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State Agencies Bulletin No. 761
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and/or State … W-4 by February 15 each year. New York State Department of Taxation and Finance regulations require individuals … mailbox. … To explain the procedure for the annual review of employees who claim to be exempt from Federal andor State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingContract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, “e-Documents,” that enables the Comptroller’s … submitted to OSC for audit and approval from the New York State Grants Gateway system (Gateway). The e-Documents …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Agencies Bulletin No. 982
… Purpose To inform agencies of the automatic correction of Form W-2s for employees who received Military Stipend … taxes withheld and reported in the original Form W-2.Employees will be refunded their overpaid taxes once the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/982-social-security-and-medicare-tax-refunds-and-corresponding-correctedOrdinary Death Benefit – New Career Plan
… insurance, which is currently exempt from federal income tax. Your accumulated contributions (if any) are also payable …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
Determine whether Dobbs Ferry Union Free School District District officials properly approved and monitored the Facilities Departments overtime costs
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeState Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and maximum Social Security Tax. … checks dated January 10, 2002. Tax Tables The value of a withholding allowance has been increased to $57.69 weekly, … Deductions mailbox. … To advise agencies of changes in withholding allowances and maximum Social Security Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… / Accounts Receivable Receipts of this Guide for further information on AR adjustments. The type of adjustment that is … profile. Transaction Documentation Complete explanations supporting the reason for all GLJE and APJV transactions must … long description field and made available upon request. Supporting documentation must be attached to each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Voucher Entry screens, with the total dollar amount added to the printout, to DTF Treasury who will deposit the funds … Therefore, agencies must have proper control activities in place to mitigate the risk. Checks and documents must be … Limit fasteners such as paperclips, staples, rubber bands, etc. Best practice is to either use a single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsMandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member … (called deficiencies) are usually incurred for service after a member’s date of membership for which no (or …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsMaking Adjustments to Earnings and Days Worked – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsNewstead Fire Company –Internal Controls (2014M-92)
… was to assess the adequacy of Company financial controls for the period January 1, 2012 through February 18, 2014. … hall rentals, donations, and foreign fire insurance. For the 2013 fiscal year, the Company’s revenues totaled … and sold; prizes purchased and awarded; and the number of attendees at the event. … Newstead Fire Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… monthly financial reports to the Board, the informal bank reconciliations prepared by the Treasurer were not a … Reconcile the District’s accounting records to the bank statements monthly, follow up on any differences, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … organization which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… and reported and that District moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $114,800 for the 2013 fiscal year. Key Findings District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… with the policy. The civil clerk performed virtually all financial duties without sufficient oversight or other … press-numbered receipts are issued in sequence for all bail payments that are received at the jail and all civil office payments that are received in person at the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… Citizens Hose Company (Company) provides fire protection and emergency rescue services for the Village of Shortsville (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The Company is a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… 30, 2012. Background The Town of Coeymans is located in Albany County and has a population of approximately 7,400 … reported an unrestricted fund balance deficit of $230,368 in the sewer district fund. If the necessary adjustments were … Town would have reported a positive fund balance of $451 in the sewer district fund. The payroll clerk’s duties are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Newark School District Public Library – Board Oversight (2014M-54)
… claims processing and auditing, credit cards, payroll processing, accounting records and reports and IT. The Board allowed the payroll vendor contracted by the Library to disburse payroll … payroll taxes, health insurance premium, and fees for its services. Key Recommendations Adhere to and enforce all …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Pittsfield – Disbursements (2013M-82)
… did not provide for a detailed audit of the Supervisor’s records for the 2011 fiscal year. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82