Search
State Agencies Bulletin No. 1385
… Purpose To inform agencies of the content information for the 2014 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … 01/09/14 through 12/25/14 2014 Form Content See Attachment for a sample 1042-S Form. The information which will appear …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingComptroller DiNapoli Releases Municipal Audits
… Public Library , Hornby Fire Company , Town of Mooers and the Town of Murray . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring professional services. Also, the purchasing … BOCES reported district-based staff who were not eligible for aid reimbursement from SED. As a result, BOCES claimed …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School District Audits
… to ensure that cash receipts were properly accounted for due to internal control weaknesses. Hamburg Central … technology (IT) cybersecurity awareness training for individuals who used district IT assets. In addition, … Auditors analyzed the budget-to-actual expenditures for 2013-14 through 2017-18 and found that the board and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … have audited these claims. The treasurer paid 18 claims for health insurance reimbursements and credit card purchases … determined were not needed or establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Champlain Joint Youth Program , Town of Colden , City of Corning , … auto part purchases. The board also did not adopt a fleet management policy, and the superintendent did not keep … $277,744 was improperly allocated to the town-wide general fund causing taxpayer inequities to occur. Sullivan County – …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … a standard leave request form or other formal procedure for employees to request leave time. The process for monitoring, requesting and approving leave is not …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Industrial Development Agency (DCIDA) management practices for the period January 1, 2012 to May 31, 2013. Background … properly bill, collect and distribute the PILOT amounts for three of seven projects that required that DCIDA control …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementComptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in … systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… board did not ensure that adequate cost-benefit analyses for proposed projects were developed before project approval. … found that town officials did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found … Fire District – Financial Condition and Price Quotations for Purchases (Suffolk County) The board overestimated …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. The district did not submit any claims for reimbursement from 2011-12 through 2014-15 or submit claims for all eligible services provided from 2015-16 through …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … deficits from 2012 through 2014 totaling $266,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mState Agencies Bulletin No. 1729
… Purpose To inform agencies of the content information for the 2018 Form 1042-S Affected Employees All Nonresident … tax year 2018 Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2018. Box 3 Chap. 3 This box should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1819
… bulletin is to inform agencies of the content information for the 2019 Form 1042-S. Affected Employees All Nonresident … are affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2019. Box 3 Chap. 3 This box should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … employees a Christmas bonus in addition to their fixed salary. These bonuses, which constitute an unauthorized gift … of work) or authorize additional funding to address cost increases. Further, the board did not establish a plan to …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Town of Greece – Information Technology (2017M-145)
… evaluate the Town’s Information Technology (IT) controls for the period January 1, 2016 through June 30, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $56.7 million. Key Findings … Town’s acceptable use policy did not include provisions for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145