Search

XII.6.I Paying a Non-State Employee – XII. Expenditures

… Statement: State agencies must appropriately classify workers as either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s … circumstances that apply to a group of similarly situated workers, then Business Units may make and document one worker …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employee

State Agencies Bulletin No. 1383

To provide agency instructions for processing the 2015 Special Assignment to Duty Pay

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1383-2015-special-assignment-duty-pay-calendar-year-2014

State Agencies Bulletin No. 1373

… To inform agencies of the content information for the 2014 Form W-2. Background According to IRS Publication 15, Circular E for 2014, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by February 2, 2015. 2014 Form W-2 Content 2014 Form …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1373-form-w-2-wage-and-tax-statement-calendar-year-2014

State Agencies Bulletin No. 1629

… To inform agencies of the content information for the 2017 Form W-2. Background According to IRS Publication 15, Circular for 2017, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2018. 2017 Form W-2 Content 2017 Form …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1629-form-w-2-wage-and-tax-statement-calendar-year-2017

State Agencies Bulletin No. 1541

… To inform agencies of the content information for the 2016 Form W-2. Background According to IRS Publication 15, Circular for 2016, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2017. 2016 Form W-2 Content 2016 Form …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1541-form-w-2-wage-and-tax-statement-calendar-year-2016

State Agencies Bulletin No. 1454

… To inform agencies of the content information for the 2015 Form W-2. Background According to IRS Publication 15, Circular for 2015, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by February 1, 2016. 2015 Form W-2 Content 2015 Form …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1454-form-w-2-wage-and-tax-statement-calendar-year-2015

State Agencies Bulletin No. 1295

… To inform agencies of the content information for the 2013 Form W-2. Background According to IRS Publication 15, Circular E for 2013, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2014. 2013 Form W-2 Content 2013 Form …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1295-form-w-2-wage-and-tax-statement-calendar-year-2013

Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)

… was to examine the County’s internal controls over inmate healthcare for the period January 1, 2011, through December … The Sheriff’s Office is responsible for administering healthcare services for County jail inmates. Certain costs … Findings During 2011, the County paid $230,686 for inmate healthcare services for inpatient and outpatient care. We …

https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123

Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014

… Compensation Board (Board) has adequate procedures in place to accurately report its assessable expenses related to … State. Key Findings The Board has adequate procedures in place to ensure that it accurately identifies and reports its … Compensation Board Board has adequate procedures in place to accurately report its …

https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014

Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)

… off-track pari-mutuel wagering on thoroughbred and harness horse races held at various racetracks in the State, as well …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014

Length of Service Award Programs (2014-MS-1)

… system that complies with New York State General Municipal Law (GML). The point system specifies how points toward LOSAP …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1

Northport-East Northport Union Free School District – Financial Condition (2014M-164)

… The Northport-East Northport Union Free School District is located in the Town of Huntington, Suffolk County. The … 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-condition

Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)

… audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2012 through … $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory limit for unrestricted … officials transferred moneys to the District’s reserves and repeatedly appropriated fund balance to reduce the tax …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013m

Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual

… community centers. Pursuant to State Education Law, special education providers (including Metro Therapy) …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manual

New York State Comptroller DiNapoli Statement on MTA Finances

… In 2023, the MTA estimates that 17.9% of revenue will go towards servicing debt, even as it has pushed out payments …

https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-finances

Cayuga County – County Bridge Maintenance (S9-13-4)

… The County’s budgeted expenditures totaled $134 million in 2012. The County Highway Department is responsible for the … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does not have a … of deficient bridges is generally higher for the years in which assessments took place). We examined all 48 flags …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4

Adequacy of 2021 Budgets - City of Rome (S9-21-3)

… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …

https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3

Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)

… review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background … counties, cities, towns and villages across the State. The City of Canandaigua (City) is one of the local governments included in our review. The City is located in Ontario County. Key Finding Our review found that officials …

https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18