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City of Middletown - Information Technology (2018M-235)
… logon to the network more than nine years ago. Financial application users had excessive permissions. In addition, … periodically reviewing user access. Limit financial application access to ensure City users cannot control all …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… related to job creation and capital investment. Four companies received sales tax exemptions that exceeded … verified and supported. Develop procedures to monitor that companies’ actual capital investments are consistent with … to compare the actual sales tax exemptions claimed by companies with the amounts authorized by the Board. Recapture …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… deliberate and thorough audits are conducted and that each claim approved is properly supported by original invoices, … is approved by the officer whose action gave rise to the claim. Ensure that all officials and employees are familiar …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the period January 1, 2012 through April 25, … The purpose of our audit was to review the Justices records …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Russia – Financial Management (2014M-212)
… 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately … affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key Findings The … needs and formulate a plan for the use of excess funds in a manner that benefits taxpayers. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Putnam Central School District – Fund Balance Management (2020M-27)
… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not … plan for actual operating results. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27How to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a direct impact on their … NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedOpinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 89-36
… of probable usefulness of five years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive referendum … permissive referendum requirements of General Municipal Law, §6-c are applicable to the establishment of a capital … has been prescribed by the legislature (see Local Finance Law, §11.00). You ask the same question with respect to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… in 1955 by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to … of 269 State-supervised developments with over 105,000 apartments were built under the Program. In exchange for … in counties outside of New York City: Barker Terrace (Westchester), Executive House (Albany), Seneca Towers …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Agencies Bulletin No. 1952
… (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has … service providers (Providers) and devices subject to the Public Safety Communications Surcharge (Surcharge) are … if Providers are billing, collecting, and remitting the appropriate amount of Surcharges to which the State is …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeState Agencies Bulletin No. 2317
… bulletin is to inform agencies of the content information for the 2024 Form 1042-S. Affected Employees: All … affected. Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2024. Box 3: Chap. 3 This box should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2207
… bulletin is to inform agencies of the content information for the 2023 Form 1042-S. Affected Employees: All … affected. Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2023. Box 3: Chap. 3 This box should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2009
… agent Not Applicable Box 12a: Withholding Agent’s EIN This box is populated with the Employer Identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2112
… bulletin is to inform agencies of the content information for the 2022 Form 1042-S. Affected Employees All Nonresident … are affected Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2022. Box 3: Chap. 3 This box should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… the amount in box 7a. Box 11: Tax Paid by Withholding Agent Not Applicable Box 12a: Withholding Agent’s EIN This box is populated with the Employer … NYS 14-6013200 Box 12b: Ch. 3 Status Code (Withholding Agent) This box should be populated with code “19” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2031
… Purpose: The purpose of this bulletin is to inform agencies of the revision made to the Federal Tax Data page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. Affected … The purpose of this bulletin is to inform agencies of the revision made …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsState Agencies Bulletin No. 1861
… Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt out of receiving a … State Agencies Bulletin No 1861 New York State Payroll Online NYSPO Electronic Delivery of 2020 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2