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State Agencies Bulletin No. 1122
… to the GOER Memorandum dated 12/20/11, Article 49.2c of the 2011-16 CSEA Operational Services Unit (BU03) … Clothing Allowance The Work Related Clothing Allowance of $65.00 per year is to be paid either through the payroll … Clothing Allowance The Work Related Clothing Allowance of $58.00 is paid to eligible employees in Bargaining Unit 04 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1122-2011-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 919
… To describe changes that are required to apply the proper taxation for employees who are receiving a retroactive … and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) explained the regulation and … To describe changes that are required to apply the proper taxation for employees who are receiving a retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendTown of Lindley – Financial Management (2012M-226)
… reserve without documenting any planned use. We found no evidence that the capital reserve and the unemployment …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population … Town of Lincoln Financial Management 2013M245 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. … As a result, although the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Akron Fire Department – Financial Activities (2014M-196)
… approximately $625,000 and were funded primarily with grants, fire protection contracts and fundraising activities. … the disbursement of scholarship awards are made payable to an educational institution, as required by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The audit covered the period … “dual-eligibles.” In 1997, Congress established Medicare Part C, the Medicare managed care program also known as Medicare Advantage. Under Medicare Part C, private managed care companies administer Medicare …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersAm I Required to Have an Audit?
… government auditors. Sometimes confusion arises over the meaning and / or context in which the term "audit" is used. …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Agencies Bulletin No. 2411
… Process OSC will mail out employee’s 2025 W-2s Wage and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … for the mailing of their employees' 2025 Form W-2 Wage and Tax Statements. Agencies incur mailing costs based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2024 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… monthly reports. For example, $4,045 for fundraising and soda sales was deposited on July 26, 2013, but not included …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… own established bylaws. The bylaws establish the governing body with the following positions responsible for Department … required to be maintained and reported to the governing body. Department officials had not audited the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lakeland Fire District – Travel and Conference Costs (2013M-145)
… could have saved over $12,000 on the five out-of-state conferences in 2012. Key Recommendations Approve only travel to attend conferences for official District business. Update the travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145City of Yonkers – Budget Review (B6-15-16)
… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … year 2015-16 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $14 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the … expenditures in the Board adopted budgets by a total of more than $1.7 million. Although the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268State Agencies Bulletin No. 1363
… agency instructions for processing the 2014 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees … the Laws of 2011 provides an appropriation for a Uniform Cleaning and Maintenance Allowance to eligible M/C employees. … the 2014 payment. Effective Date(s) The 2014 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1363-2014-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1027
… the following procedures. The agency where the employee was employed on 10/1/10 must enter the payment. 2010 - Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1027-2010-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1513
… with the 2016 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel reimbursements include: Excess Personal Car Mileage … employment taxes from meal allowances for non-overnight travel (day trips). One-Year Rule The IRS requires employers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1513-year-end-procedure-taxable-employee-expense-reimbursementsFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s general fund expenditures for fiscal year 2012-13 were approximately $24.9 million. Key … used $2.5 million (24 percent) of unexpended surplus funds for District operations. The consistent overestimation of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementFarmingdale Union Free School District – Financial Condition (2016M-235)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were approximately $157.4 million. Key Findings The Board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235