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State Agencies Bulletin No. 2385
… Purpose: The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2025 tax … Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2385-new-york-state-payroll-online-nyspo-electronic-delivery-2025-form-w-2State Agencies Bulletin No. 2083
… with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2022 tax year. Affected Employees … in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background In accordance … W-2 and W-3 (2022) ,employers may electronically furnish Form W-2, Wage and Tax Statements to employees if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2083-new-york-state-payroll-online-nyspo-electronic-delivery-2022-form-w-2State Agencies Bulletin No. 1819
… code identifies the authority for the exemption or tax rate. The only exemption codes that apply to the types of … under tax treaty) and 00 (Not Applicable). Box 3b Tax Rate This box is populated with the tax rate applied. Box 4a Exemption Code Not applicable Box 4b Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingGASB Statement 87, Leases
… payments; Variable payments that depend on an index or a rate (Consumer Price Index or market interest rate), initially measured using the index or rate at the end of the lease term; Variable payments fixed in …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 2038
… 2021, and April 2022. Because the employee’s compensation rate is used in the calculation of Administrative Maintenance … update the Annual Addl Earnings amount with the applicable rate as described below. If a row with an effective date … will be updated on the existing row with the applicable rate as described below provided the employee remains …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2038-agency-police-services-unit-apsu-retroactive-increases-command-paymentInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… to help New Yorkers who were impacted by Superstorm Sandy, Hurricane Irene, and/or Tropical Storm Lee to recover and rebuild. Sandy – recognized as one of the most destructive storms in … from these storms, including about $4.4 billion for Sandy, $71.6 million for Irene and Lee, and $35.8 million in …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Lawrence Union Free School … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2334
… which implemented the 2023-2026 Agreement between the State of New York and PEF, provides for payment of performance advances on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2334-april-2025-public-employees-federation-pef-performance-advancesUser Access Controls Over Selected System Applications
… Objective To determine whether access controls over select State … University (Upstate) system applications are effective to prevent unnecessary or inappropriate access to those … To determine whether access controls over select State …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. firehouses. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCity of Lockport -- Budget Review (B7-1-14)
… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the “Act”), authorized … City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … on the results of our review, except for matters described in this letter, the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately 293,000 residents. The Town is governed by the Town Board which comprises the Town Supervisor and six Board members. The cost of Town activities in 2012 were approximately $313 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Town of Ontario – Board Oversight and Information Technology (2013M-105)
… 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted … led to the accumulation of significant fund balances in the general and water funds and, conversely, dangerously …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105State Agencies Bulletin No. 2428
… inform agencies of OSC’s automatic processing of the April 2026 PEF Performance Advances and provide instructions for … 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and PEF, … Law Section 355-a (13). Effective Date(s): The April 2026 PEF Performance Advances will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2428-april-2026-public-employees-federation-pef-performance-advancesState Comptroller DiNapoli Releases School Audits
… . Avon Central School District – Information Technology (Livingston County) The board did not adopt policies for password … Dansville Central School District – Separation Payments (Livingston County) The district established authorizing …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly by the governing board. Having the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleOverview – When Employees Retire
… . Disability Retirement Benefits If an employee becomes permanently disabled and cannot perform their duties because …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewTown of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … audit BOCES Ontario Seneca Yates Cayuga Wayne …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget