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Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… provided adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not … provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not adequately follow up …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingState Agencies Bulletin No. 1769
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … reportable taxable income in box 1 on the employee’s 2019 Form W-2. Social Security/Medicare tax deficiency deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1769-year-end-procedure-taxable-employee-expense-reimbursementsCrown Point Fire District – Board Oversight (2024M-29)
… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29State Agencies Bulletin No. 2079
… to employee business expense reimbursements require withholding and Form W-2 reporting on any excess amounts … be added to the employee’s taxable gross wages for tax withholding purposes, and are subject to employment and … income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsYork Central School District – Financial Management (2022M-96)
… whether the York Central School District (District) Board of Education (Board) and District officials effectively … officials did not effectively manage fund balance. As of June 30, 2021: The recalculated surplus fund balance … whether the York Central School District District Board of Education Board and District officials effectively managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Sharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100State Agencies Bulletin No. 2077
… Service Employees Association (CSEA) and the Office of Employee Relations (OER) memorandum dated 10/24/2022 provide … the 2022 CSEA DMNA Uniform Maintenance Allowance if the employee: Has a Payroll Status of Active, Leave With Pay, or … and Has a Comp Rate Code of ANN, HRY, or BIW (only if the employee has a Payroll Status of Leave With Pay with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2077-2022-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2075
… Article 49.1 of the 2021-2026 OSU Agreement between the State of New York and the Civil Service Employees Association (CSEA) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2075-2022-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2074
… Article 49 of the 2021-2026 ASU Agreement between the State of New York and the Civil Service Employees Association and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2074-2022-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2064
… Purpose The purpose of this bulletin is to provide agencies with instructions for … Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an … program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2064-educational-assistance-benefits-2022Comptroller Authority to Audit Local Development Corporations (LDCs)
… Signed into law on December 20, 2019 as Chapter 710 of the Laws of 2019 – A.7476 (Magnarelli) / S.5445 (Skoufis) – Relates to audits by the State Comptroller of certain organizations controlled …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0About Statement No. 68 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement … pension plans to report their proportionate share of the collective Net Pension Liability in their financial … on Statement No. 68, visit the GASB website or read the Office of the State Comptroller’s Division of Local …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68XI-A.1.B Category Codes – XI-A. Purchasing
… category code value. Process and Transaction Preparation: Online Agencies Online agencies can select the category code on each line of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… must complete and maintain an Agency Interface Profile for each of their data systems (including financial … file formats (PeopleSoft or Legacy) that will be used for each interfacing agency system. The information stored in … of the Agency Interface Profile by the agency is critical for the processing of their transaction files by the SFS. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsState Agencies Bulletin No. 2283
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … reportable taxable income in box 1 on the employee’s 2024 Form W-2. Social Security/Medicare tax deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2277
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an … program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024State Agencies Bulletin No. 2289
… Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence … Code of ANN, HRY, or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … above but are on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2289-2024-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2292
… Purpose: The purpose of this bulletin is to provide agency instructions for … Affected Employees: All employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility … not receive a regular uniform service; and Is employed by the State at the time of the issuance of the allowance. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2291
… chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24114 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilCaledonia-Mumford Central School District – Financial Management (2024M-101)
… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101