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Town of Albion – Supervisor’s Records and Reports (2024M-111)
… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Cuddebackville Fire District – Board Oversight (2024M-94)
… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… [read complete report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to … spaces to accommodate wheelchairs in the courtroom seating area and at least one accessible restroom. 25 components at …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Opinion 97-17
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there …
https://www.osc.ny.gov/legal-opinions/opinion-97-17UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… 1, 2012 to August 31, 2013. Background The New York State Health Insurance Program (NYSHIP) provides health insurance … the NYSHIP program and contracts with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59State Agencies Bulletin No. 1034
… Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … page: Earnings Begin Date: Enter the last date of the pay period Earnings End Date: Enter the last date of the pay … prior to the processing of these payments. Advance notification will give employees time to prepare for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefitsState Agencies Bulletin No. 948
… who claim exempt from Federal withholding must file a new Form W-4 (Employee’s Withholding Allowance Certificate) … instructions for Form W-4 for additional information. The New York State Department of Taxation and Finance requires a new form IT-2104-E (Certificate of Exemption from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdingsState Agencies Bulletin No. 936
… assistance program is excluded from taxable wages. Amounts in excess or $5,250 are subject to Federal, State, Local, … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency … Enter the taxable amount (amount that exceeds $5,250) For Administration pay cycle agencies, these transactions must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsIndustrial Development Agency Board Governance (2017-MS-1)
… whose purpose is to promote, develop, encourage and assist in the acquiring, constructing, reconstructing, improving, … responsible for the IDA’s general management and control. In June 2016, new legislation became effective to increase … whether project owners are meeting the goals included in their agreements, such as job creation and retention …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1State Agencies Bulletin No. 857
… Purpose To provide agencies with instructions to apply the … Time Entry or reported through the agency Miscellaneous File. To report the taxable amount through Time Entry, use … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefitsCity of Lockport – Budget Review (B23-1-7)
… was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the … services including funding for the addition of four new firefighters. Officials plan to fund these services with … medical biller, the City has an outstanding receivable balance of $905,384, of which $266,154 is over 90 days past …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Agencies Bulletin No. 2012
… Payroll Check Reissues, Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. Affected … their financial institution for any reason, whose Direct Deposit is reversed due to an overpayment, who request a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOther Bulletin No. 53
… Employees promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be paid at the … during the 12-month period immediately preceding the promotion. Effective Date(s) The new procedure for … Agency Actions - Procedure for Calculating Salary Upon Promotion To calculate the salary of a SCF CSEA employee upon …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityII.3.D Evaluation – II. New York State Financial Accounting
… Throughout the fiscal year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial … within thirty days of the close of the quarter to which it shall pertain. These financial plan updates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationState Comptroller DiNapoli Releases Municipal Audits
… – Audit Follow-Up (2018M-236-F) Auditors issued a report in May 2019 identifying certain conditions and opportunities … the department on February 22, 2022 to review progress in implementing the recommendations. The follow-up review was … of certain documents related to the issues identified in our report. Based on the limited procedures, it appears …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… $181.8 million lower than the Division of the Budget’s (DOB) latest projections but $1.9 billion higher than April … accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). … Total state receipts …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportSelected Employee Travel Expenses
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesState Agencies Bulletin No. 1702
… employers and the plan year for New York City Retirement Systems. The amendment specifies The New York City Employee … regarding the calculation process can be directed to the Payroll Retirement mailbox. … To notify agencies that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsUnified Court System Bulletin No. UCS-112
… Lump Sum Payment Override LSK LSP Vacation UCS Annuals LT1 Lost Time LTO Lost Time Override OVP Overpayment Recovery RAC Retro Addtl … Pay Override RGS Regular Pay Salary Employee RL1 Retro Lost Time RLP Retro Location Pay RRS Retro Regular Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officers