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State Agencies Bulletin No. 1956

… on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee Paycheck/Advice Communication …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021

Holley Central School District – Financial Condition (2013M-342

… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July … through October 21, 2013. Background The Holley Central School District is located in the Town of Murray in Orleans …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342

Selected Aspects of Discretionary Spending

… York. RIOC was created by the New York State Legislature in 1984 to take responsibility, pursuant to a General … 147 acres comprising the former Welfare Island, located in New York City’s East River. RIOC assumed the role of the … $1.7 million of RIOC spending that was discretionary in nature. Each public authority should have formal policies …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3

Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … generated more than $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory … unrestricted funds, District officials transferred moneys to the District’s reserves and repeatedly appropriated fund …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013m

Introduction to IT Governance – Information Technology Governance

… amount of resources into their information technology (IT) systems including, but not limited to, costs for computers and related hardware equipment, … inappropriate and wasteful use. Protecting IT assets is especially important given the ongoing and escalating …

https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governance

State Agencies Bulletin No. 2161

… to help them identify employees who require a new Form W-4, Employee’s Withholding Certificate. Affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employees

DiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft

… Alexandria Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26,285 in public funds. Peck pocketed cash paid … by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. “For years, Ms. Peck …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theft

Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act

… appropriately allocating, billing, and collecting nearly all the expenses related to administering the Acts. However, … Take steps to bill insurance carriers for, and collect, all assessable expenses under the Acts. … To determine if the …

https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-security

Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up)

… extent of implementation of the three recommendations made in our initial audit report, Medicaid Payments to Medicare … Many of the State’s Medicaid recipients are also enrolled in Medicare, the federal health insurance program for people … specific needs of beneficiaries. For individuals enrolled in Medicaid and Medicare, providers bill Medicaid for the …

https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-follow

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

Delaware County – Assigned Counsel (2016M-384)

… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were amended in April 2017 and now require counties to implement OILS …

https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… are to advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax … Board. The Agency reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key Findings The Board did not develop an adequate …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Cost-Saving Ideas: School District Auditing – External Auditor

… statement that the individual or firm is independent of the district as defined by Generally Accepted Government … firm or individual whose hiring would result in a conflict of interest (see Avoiding conflict of interest ) Resources "External Audit Guidance for School …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor

State Police Bulletin No. SP-132

… Purpose To notify the agency of the separation of Deduction Code 309 … paycheck stubs and advice statements. PBA requested OSC to provide a separate deduction code for each of their four …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insurance

State Police Bulletin No. SP-147

… Purpose To explain OSC’s automatic processing of State Police Expertise Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-pay

State Police Bulletin No. SP-143

… Purpose To explain OSC’s automatic processing of State Police … Laws of 2009 provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-pay

State Police Bulletin No. SP-138

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-pay

Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)

… Purpose of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial activity is properly recorded and … audit, but did not do so. The Company has not filed Form 990 with the IRS since 2008. The Treasurer does not …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financial