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Albany City School District – Separation Payments and Information Technology (2012M-251)
… 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of Education which comprises seven … situations and that management and staff understand how it is to be executed. Finally, we found that all employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationOpinion 94-28
… wastewater treatment) COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning pursuant to General Municipal Law, §99-d may be paid, in the first instance, from … a county sewer agency to assemble data relating to the sewerage collection problems of the county). Further, as to …
https://www.osc.ny.gov/legal-opinions/opinion-94-28SUNY Bulletin No. SU-318
… changes to a location with a different minimum wage in effect, the agency must update the employee’s rate to reflect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateState Agencies Bulletin No. 2200
… for informational purposes only. Social Security & Medicare Wage Base and Tax Rate Information The Social … There is no limit on the amount of wages subject to Medicare tax. The Social Security tax rate of 6.2% and Medicare tax rate of 1.45% remain the same. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2416
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2026 and other tax related topics. Affected Employees: … The purpose of this bulletin is to inform agencies of the updated IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2416-summary-tax-related-changes-2026State Agencies Bulletin No. 2311
… (Internal Revenue Service) tax withholding requirements for 2025 and other tax related topics. Affected Employees: … has updated PayServ with the new Federal withholding rates for 2025. New York tax requirements for 2025 remain unchanged from 2024. OSC continues to use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025Continuity of Operations Planning
… for coordinating emergency management planning efforts in New York State. The Division encourages and supports State … Plans (COOPs), which each State agency is required to have in place for each of its facilities, and has developed a … agencies. Provide technical assistance to State agencies in developing a COOP risk assessment, business impact …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningAccounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial … the 2020 tax year to accommodate the creation of Form 1099-NEC. Payors now report non-employee compensation on Form 1099-NEC rather than Form 1099-MISC. Payors also report certain …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingClarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Rochester City School District – Payroll and Procurement (2016M-435)
… adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through … 25, 2016. Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Freeport Union Free School District – Financial Management (2024M-49)
… appropriations, it appeared the District needed to use appropriated fund balance and reserves to close projected budget gaps totaling $51.4 million for … in real property tax levies that are higher than needed to finance expenditures. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Montauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The District is governed by an elected … are inadequate, and it did not comply with the provisions in the existing policy. The Board did not review and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… contracts are monitored and Department heads obtain the best economic value for professional services. …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87CUNY Bulletin No. CU-276
… Purpose To explain processing of the Prepaid Legal Service Benefit … advice statement dated November 22, 2006 and who did not have the benefit applied in October 2006 Effective Date(s) … Council 37 SF, SJ, SK, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 $107.00 PL3 Note : For employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-407
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Program. Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice … Buy Out Payment is taxable income and will be included in the employee’s taxable gross wages and is subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-444
… on the employee’s paycheck stub or direct deposit advice. Tax Administration This payment is subject to all income and … status and withholding allowance(s) in the employee’s tax data record. Questions Questions about this Bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleOrdinary Disability – Article 14 Benefits
… disability benefit is awarded retroactively to a time when you were in active service. Active service is defined as: When you are on your employer’s payroll; or When you are on an authorized medical leave of absence for up …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityComptroller DiNapoli Releases Municipal Audits
… , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … making payment on the claims creates a deficiency in the district’s internal controls over claims processing. … The treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that interest is owed. To determine if the Agency owes interest, please see Chapter … of Taxation and Finance. This rate, however, is subject to change quarterly. Please refer to the Department of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interest