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DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as … DiNapoli found. “ESD has to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate accounting of its real estate portfolio and better disclosure explaining the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowOpinion 89-33
… Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE LAW, §§5-524(2), (4), … Whether budgeted compensation for appointive village officers and employees may be paid without prior …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Agencies Bulletin No. 1364
… inform agencies of the new procedure to record receipt of Form AC3206 from employees who are receiving a prior year … require employers to obtain a completed and signed consent form from each affected employee to file a claim for refund … portion of Social Security and/or Medicare taxes. This form also certifies that the employee has not, and will not, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxState Comptroller DiNapoli Releases Municipal & School Audits
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology control … needed. Twenty-two of these accounts have not been used in more than five years. Town of German – Supervisor’s … did not maintain the town’s accounting records and reports in a complete, accurate and up-to-date manner. As a result, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2013
… (Enter 04/07/2022 Lag or 04/21/2022 Current) The Reason code Z12 (Agency Update of Position Data) will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023IX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and … letter on DOB letterhead authorizing the transfer. Project Child Budget Critical ChartFields for the project child … – should the agency need a new activity code set up under a project they should establish the new activity via …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureState Agencies Bulletin No. 2127
… (Enter 04/06/2023 Lag or 04/20/2023 Current) The Reason code Z12 (Agency Update of Position Data) will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024Payroll Improvement Project Bulletin No. PIP-018
… Max* Limit Description Limit Period Limit Type V01 RTR Memo CompLmt PAFBT3/ERSBEF 285,000.00 NYSLRS (ERS & PAF) … Tiers 1-4 Calendar Year IRS 401(a)(17) Limit V02 RTR Memo CompLmt ERSBT5 285,000.00 NYSERS Pensionable Earnings … Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 RTR Memo OT Lmt ERSBT5 20,763.51 NYSERS Overtime Earnings Tier 5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservState Agencies Bulletin No. 1906
… (Enter 04/01/2021 Lag or 04/15/2021 Current) The Reason code Z12 (Agency Update of Position Data) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022Opinion 90-34
… We have previously concluded that since section 209-b only authorizes emergency rescue and first aid squads to be …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 89-36
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has a period of probable usefulness of … permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Oversight of Disability Services
… has adequately provided access to campuses, programs, and services to students with disabilities. The audit covered the … may not deny the benefits of its programs, activities, and services to individuals with disabilities because its … provides support to the Campus Coordinators of Disability Services (Coordinators) on all campuses. The Coordinators …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesState Agencies Bulletin No. 1952
… Agreement between the State of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance … determine the payment amount. The applicable work percent for each date is determined based on the employee’s Payroll … be included in the employee’s taxable gross subject to all employment and income taxes. Federal, State, and New York …
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
… the authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made … the Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount in box 5. Box 7a: …
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
… the authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made … the Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount in box 5. Box 7a: …
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
… the authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made … the Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount in box 5. Box 7a: …
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
… the authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made … Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount in box 5. Box 7a: …
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 authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made … the Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount in box 5. Box 7a: …
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
… 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 … who have a Federal Form Version W-4 – 2020 or later and for whom an IRS Lock-in Letter, Lock-in Adjustment Letter, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fields