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State Agencies Bulletin No. 1014
… agencies of new functionality in PayServ that allows for the selection of a 30% tax rate for nonresident aliens that … Date(s) Immediately Background In accordance with the 2010 IRS Instructions for Form 1042-S, nonresident alien … a federal tax withholding rate of zero or 14% depending if the country of origin has a treaty with the United States and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … who agree to accept payments, at rates established by United, to furnish medical services to Empire Plan … the claim. Our audit focused on claims submitted to United by Hudson Valley Bone and Joint Surgeons, LLP (Hudson …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpState Agencies Bulletin No. 919
… taxes. Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) explained the regulation and described … same paycheck, different tax treatment for these two types of earnings is required. This may occur when an employee is on a Paid Leave of Absence and receives a military stipend, and a retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendResponsiveness to Noise Complaints Related to New York City Nightlife Establishments
… assess the effectiveness of actions taken to mitigate persistent noise problems. To the SLA: Develop a formal …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsLivonia Central School District – Conflict of Interest (2024M-89)
… in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of … occurs when an official has an interest in a contract with the school district which they have a power or duty to … under the contract; or appoint an officer or employee with those powers or duties. The Board member’s physical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Hyde Park Fire and Water District – Procurement (2025M-31)
… the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured capital assets, goods and … the Hyde Park Fire and Water District District Board of Trustees Board procured capital assets goods and services …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … of reimbursing employees for their commuting costs. Work with the Comptroller's Division of Payroll, Accounting and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesSelected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … was expended to replenish E-ZPass accounts, while $11,059 was expended for car rental and other charges. Most of the Fleet Manager's …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesSelected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … of three State Education Department (Department) employees with outliers in the areas of train fare and fuel expense. We …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … travel practices the Department had identified associated with this employee. Key Findings Travel expenses totaling …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesSelected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … coach and using State funds to pay for her travel with him and the team to local and national track events. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… fees were accurately calculated and paid in accordance with written agreements. Key Findings The Board entered … into written staff services agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation … and corrected these errors. Key Recommendations Consult with legal counsel regarding the overpayments to the …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Low Income Home Energy Assistance Program – Federal Funding and New York
… eligible households with their heating or utility costs. In Federal Fiscal Year (FFY) 2024, 1.8 million beneficiaries were authorized in New York State, totaling $398.2 million in benefits with an … for administration. Eligibility and benefits are based on income, household size, the primary heating source of the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programCUNY Bulletin No. CU-825
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by UBCJA in Bargaining Units T6 and … The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by UBCJA in Bargaining Units T6 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-825-united-brotherhood-carpenters-and-joiners-america-ubcjaCUNY Bulletin No. CU-820
… Dates: Effective in employees’ paychecks dated April 3, 2025. OSC Actions: At the request of IUPAT, Local 1969, OSC … increase the current dues (deduction code 271) rate as follows: Current Biweekly Rate New Biweekly Rate $52.74 $56.70 Agency Actions: Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-820-international-union-painters-and-allied-trades-iupat-localCity of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 463 applicable physical accessibility components … City officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Opinion 2005-9
… school district (see Decision No. 13,534, 35 Ed Dept Rep 257). 3 Although the term of office of the individual in … District , 136 NYS2d 598; Decision No. 13,534, 35 Ed Dept Rep 257; Education Law §§1906, 1914, 1917, 1917-a[2]). 3 … central high school board (Decision No. 13,534, 35 Ed Dept Rep 257, supra ). The Commissioner further decided, however, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-915-Day Prompt Payments for Small Businesses
… under this legislation you must: (1) have a primary place of business in New York State; (2) have a significant … field; and (5) employ 200 employees or fewer at the time of the payment. To certify: Log in to the Vendor … starting March 31 according to the policies and procedures of the accounting and financial management system of New York …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesState Agencies Bulletin No. 1347
… To explain why the Retirement Plan check box in Box 13 of Form W-2, must be checked for most employees and left … retirement plan or An active participant for any part of 2014 in an annuity account described in IRC Section 403(b) – applicable only to employees of SUNY, CUNY and the NYS Education Department. *IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1347-retirement-plan-check-box-form-w-2-wage-and-tax-statement-calendar-year