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State Agencies Bulletin No. 887
… income of $75,000 or less, employees who claim married and have a gross income of $150,000 or less, and nonresident alien employees who earn wages that are … DiNapoli’s message with employees. Please utilize your agency Intranet site or other electronic distribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/887-changes-federal-tax-withholding-tablesKillawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111State Agencies Bulletin No. 999
… Background Chapter 105 of the Laws of 2010 authorized a two track Retirement Incentive Program intended to achieve … savings. The Retirement Incentive Program includes a Targeted Retirement Incentive and a “55/25 No Penalty” … program, OSC has created two new Reason Codes to be used by agencies to report retirement transactions in PayServ that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesCity of Yonkers – Budget Review (B6-15-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Irvington Union Free School District – Information Technology (2016M-266)
… $57.7 million. Key Findings The acceptable use policy does not address computer users who do not use the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266William Floyd Union Free School District – Payroll (2016M-165)
… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165SUNY Bulletin No. SU-155
… (Teachers Insurance and Annuity Association – College Retirement Equities Fund) has requested the elimination of Deduction Code 405 and … Bulletin No. 866 (Instructions for Entering Supplemental Retirement Annuity and Tax Deferred Annuity Deductions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityOrdinary Death Benefit – Career Plan
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were … or Within 12 months of the last date you were receiving salary, on an authorized medical leave of absence or …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… cannot demonstrate that taxpayer dollars were expended in the most prudent and economical manner. Key … Include a list of other desired items as alternates in original project plans and bid specifications. Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Newark Valley Central School District – Procurement (2022M-60)
… Valley Central School District (District) officials used a competitive process to procure goods and services not … District officials did not always seek competition for the purchase of goods and services not subject to … goods and services. Key Recommendations Seek competition when procuring goods and services. Compare billed prices to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The … compensation agreements with former sanitation supervisors for which it had no legal authority to do so, and the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage … Directors, entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… In the event that a lien, offset, or payment assignment does exist, OSC will redirect the appropriate payment amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … not file required annual financial reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 … records. The Board did not adopt realistic budgets based on historic trends. The District ended 2019 with $345,000 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Village of Richmondville – Disbursements (2012M-178)
… audit. There is a lack of segregation of duties within the payroll and disbursement processes and only limited oversight … and Second Deputy do not have full control over the payroll process or establish mitigating controls. Ensure that someone outside of the payroll process verifies that all employees are paid at …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55College at Brockport – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1.5 … use of competitive methods, such as using a request for proposal process, when obtaining professional services. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … in Sullivan. The District provides fire protection to over 15,300. The District is governed by an elected … The Board adopted unrealistic budgets that contributed to the growth of total fund balance by 21 percent between …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Agencies Bulletin No. 1855
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … along with the correct agency name/return address in the email. NOTE: Changes made to the agency return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-tax