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State Agencies Bulletin No. 1920
… Note: If an employee was previously in BU31, will need to have their OT adjusted, and is currently in a different … factor of .00072 in the calculation when submitting any payments using override Earnings Codes such as OTT and … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeState Comptroller DiNapoli Releases Municipal Audits
… The board and officials also did not properly monitor to ensure the annual report filed with the New York State … Office of the State Comptroller was accurate with respect to job performance, sales tax exemptions and payment in lieu … accrued and accounted for. As a result, officials do not have adequate assurance that all comp time is appropriately …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Recent Trends and Impact of COVID-19 February 2021 Watch a discussion of the challenges facing the industry with …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19State Agencies Bulletin No. 1271
… Effective Date(s) Immediately. Background Pursuant to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and nonresident alien employees. To ensure this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1271-verification-employee-social-security-numbers-and-names-be-reportedState Agencies Bulletin No. 1091
… Report) Effective Date(s) Immediately Background Pursuant to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and nonresident alien employees. To ensure this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1091-verification-employee-social-security-numbers-and-names-be-reportedOpinion 94-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … by local law, may provide that unpaid user fees imposed to finance the cost of recycling services, including any … a refuse hauler. It is clear that cities are authorized to enter into contracts to provide for a system of collection …
https://www.osc.ny.gov/legal-opinions/opinion-94-17State Comptroller DiNapoli Releases Municipal & School Audits
… did not establish adequate controls over user accounts to help prevent unauthorized use, access and loss nor did … Neither the board, nor the treasurer, provided oversight to compensate for these incompatible duties. As a result, 61 … funds. The town paid additional costs of $51,400 to have the accounting records created, the annual financial …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… (WCHA) Jan Hoffman for allegedly stealing over $48,000 in WCHA funds, and Katherine (Katie) Pais, Hoffman’s mother and former WCHA consultant, for allegedly aiding in and concealing the scheme. “Jan Hoffman and Katherine Pais … allegedly took advantage of their positions and residents in need in a scheme that allowed Hoffman to steal over …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedCity of Yonkers – Budget Review (B6-15-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… that only legitimate refunds are paid.” DiNapoli’s office audits New York state personal income tax refunds prior to …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… $38,000 in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not … or the total net proceeds the Company Treasurer should have received. Key Recommendations Monitor the Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mVendor File Advisory No. 2
… information in the Statewide Vendor File Reference: Guide to Financial Operations, Chapter X Section 3 - Vendor Registration or access SFS Secure to find job aids Consistent Formatting: In order to ensure consistency of vendor information and allow …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationReal Property Tax Exemptions Administration (2017-MR-4)
… , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was to determine whether town assessors were … Real property tax exemptions are granted on the basis of many different criteria, including the use to which the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Withdrawing Your Contributions and/or Your Membership – State Police Plan
… also apply by mail by submitting a Withdrawal Application (RS5014) . 1 Once you have ten or more years of service …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterBeacon City School District – Claims Auditing (2016M-20)
… which to review claims. Ensure that all claims with an OPO have sufficient funds available before approving the claim …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the … has consistently been used for operations and officials have consistently overestimated budgeted appropriations and … without documentation, causing lunch participation figures to be inflated and the claiming of reimbursements to which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Officials did not adopt adequate … needed, which created additional entry points for someone to inappropriately access the School’s network. Two of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsLong Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Stamford Central School District – Fund Balance Management (2022M-199)
… not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers, and the … The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199