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Controls Over Transportation Services and Transportation-Related Expenses

… agency expenses, and also affect the safety of persons in the care of the State. Outside New York City, nine … license has been revoked or suspended, OPWDD has processes in place that, if properly followed, reasonably ensure the … OPWDD vehicles. However, OPWDD does not have controls in place to educate or improve driving skills for employees …

https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expenses

State Agencies Bulletin No. 947

… Purpose To ensure compliance with the IRS rules regarding Form W-5, … provides either a paycheck credit or an income tax refund to employees who earn low or modest wages, provided … Earned Income Tax Credit payments for 2010 Effective Date(s) All Form W-5s expire on December 31, 2009 OSC Actions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/947-agency-instructions-employees-who-claim-advance-earned-income-tax-credit

Accounts Payable Advisory No. 29

… over the Agency’s Payment Process  Reference : Guide to Financial Operations: Chapter XII, Section 4.B - … Rules and Regulations requires the head of an agency to certify to the Comptroller annually, or at any time there is a new …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certification

Oversight of Nurse Hiring and Retention

… Purpose To determine whether the New York City Health and Hospitals … they were hired and had policies and procedures in place to ensure that nurses are routinely monitored once hired. Our …

https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retention

Opinion 97-20

… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law 1 . These sections provide that the … moneys to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper, even if …

https://www.osc.ny.gov/legal-opinions/opinion-97-20

State Agencies Bulletin No. 879

… is reached with UUP. Effective Dates The bargaining unit change will be processed effective January 29, 2009; … 2009 (Institution) Earnings Information There will be no change in the employee’s salary or any other earnings. OSC … Unit Code: 68 Benefit Program: 68U Action: Position Change Action Reason: Z11 (Update of Position Data) Earning …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codes

Opinion 95-14

… Uses (personal computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, … companies, the members of each company, may determine to use foreign fire insurance tax moneys to purchase a … companies, the members of each company, must determine how these moneys are to be used for the benefit of the …

https://www.osc.ny.gov/legal-opinions/opinion-95-14

Comptroller DiNapoli Releases School Audits

… School District and the Onteora Central School District . “In an era of limited resources and increased accountability, … period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to $9.8 …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits

SUNY Bulletin No. SU-155

… should review Control-D report NBEN749 as described in Payroll Bulletin No. 866 (Instructions for Entering … Code 405. If an employee has chosen to not participate in the Supplemental Retirement Annuity Program (Code 404), …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuity

Ordinary Death Benefit – Career Plan

… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …

https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefit

Comptroller DiNapoli Releases School Audits

… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

City 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-b6-15-15

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. … Smithfield Fire District Controls Over …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Audit the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

Generic PINs

… Purpose The objective of our examination was to determine whether DEC’s use of fuel cards complied with … and DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC officials … our Office’s report 2006-BSE-11-006 issued on May 16, 2008 to assign unique PINs to individual employees, consistent …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins

State Agencies Bulletin No. 887

… income subject to Federal taxes could see an increase in their Federal withholdings.  The amount added to a … of Federal taxes. The new withholding rates appear in IRS  Publication 15-T  at  www.irs.gov . Agency Actions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/887-changes-federal-tax-withholding-tables

State Agencies Bulletin No. 999

… of the Retirement Incentive Program is 7/1/10-9/28/10. In order to track and monitor the program, OSC has created … to be used by agencies to report retirement transactions in PayServ that fall under the program. For additional …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codes

Real Property Tax Exemptions Administration (2017-MR-4)

… [read complete report] We also issued 10 letter reports to the following Towns: Callicoon , Carlisle , Chenango , … . Purpose of Audit The purpose of our audit was to determine whether town assessors were properly … 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4

Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …

https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefit

Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … pension benefit.The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …

https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefit