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XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… the creation of an Office now Division of Minority and Womens Business Development to promote employment and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… Determine whether the Orange County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … Determine whether the Orange County County Department of Weights and Measures Department completed required testing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5State Agencies Bulletin No. 2267
… verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2024. Effective Dates: … limit. Please indicate “ Agency Return Address ” on the subject line and include your five-digit Department … 15, 2024 , to ensure the correct return address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Albion – Supervisor’s Records and Reports (2024M-111)
… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board … follow basic accounting practices by maintaining complete and accurate accounting records and financial reports. As a …
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)
… the Village Chief Fiscal Officer’s (CFO) financial records 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 … cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York State Village Law …
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)
… adequate oversight of the District’s financial operations and properly audited claims. Key Findings The Board did not … to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For … estimates that resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the …
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)
… report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 865 applicable physical accessibility components … proper height and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Electronic Reporting
… Complete your annual Report of Abandoned Property in the National Association of Unclaimed Property Administrators … accepted after our conversion to a new system August 11, 2025. If you upload your report, do not mail a separate … and Checklist. Manual Online Reporting – live August 11, 2025 Manual Online Reporting allows you to securely enter …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… Finance, resulting in incomplete and inaccurate financial records and significant control weaknesses: Monthly …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32State Agencies Bulletin No. 2362
… address to be displayed on Employee Form W-2 for Tax Year 2025. Effective Dates: This bulletin is effective … providing the correct address prior to November 17, 2025 . Changes to the agency name field must be within the … Agencies must submit corrections prior to November 17, 2025 , to ensure the correct return address is printed on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-taxOpinion 97-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … is expressly authorized to render advisory opinions on, among other things, the requirements of that section …
https://www.osc.ny.gov/legal-opinions/opinion-97-17UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… health benefits plan for NYSHIP. The State Department of Civil Service administers the NYSHIP program and contracts … with modifier 59. Key Findings For 13 (5.3 percent) of the 245 claims we tested, a distinct or independent … service was not provided despite the service’s designation of modifier 59. The overpayments on the 13 claims totaled …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59State Agencies Bulletin No. 1034
… 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/1034-educational-assistance-benefitsState Agencies Bulletin No. 948
… To instruct agencies how to perform an annual review of employees who claim to be exempt from Federal, State … Withholding Allowance Certificate) by February 15 of each year. Please see instructions for Form W-4 for additional information. The New York State Department of Taxation and Finance requires a new form IT-2104-E …
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 … pay cycle agencies, these transactions must be entered in PayServ no later than Pay Period 19 Lag (December 3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsIndustrial Development Agency Board Governance (2017-MS-1)
… provided effective oversight of the IDAs’ operations for the period January 1, 2014 through May 31, 2015. Background An IDA is an independent public benefit corporation whose purpose is … requirements during our audit period, they were considered good business practices and, therefore, included as a part of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1City of Lockport – Budget Review (B23-1-7)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. Officials … the amount of overtime incurred by the fire department in 2023, which we estimate will exceed the amount budgeted by …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Agencies Bulletin No. 2012
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct … The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOther Bulletin No. 53
… Purpose The purpose of this bulletin is to provide agencies with the new procedure for calculating … CSEA employees. Employees promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be … 04/01/2020. Eligibility Criteria This provision applies to any eligible SCF CSEA employee who is promoted to another …
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 plan … Throughout the fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluation