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REACH Academy Charter School - Cash Disbursements (2019M-130)
… accounted for, supported and approved. Key Findings The Board has not appointed a claims auditor to audit claims … approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards … are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130State Agencies Bulletin No. 2009
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2021 … wages in tax year 2021 are affected. Background According to the IRS instructions for Form 1042-S, amounts subject to … 1042-S is being issued. City University of New York (CNY) State of New York (NYS) Box 12e: Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… the same time as other services, including heat therapy, massage therapy, electrical stimulation, and evaluation and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesState Agencies Bulletin No. 1985
… of processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2022. Affected Employees Employees who claimed exempt from Federal, State and/or Local tax withholding in … and employees who submit withholding certificates claiming exempt in 2022 are affected. Background According to IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and … trusts. The statement eliminates the designation of expendable and nonexpendable trust funds and creates new … special revenue fund or a permanent fund. Both of these funds will use the modified accrual basis of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsRoosevelt Union Free School District - Information Technology (2019M-193)
… provide employees and officials with IT security awareness training. Key Recommendations Consider appointing a Chief … Ensure that computer users receive IT security awareness training and follow up training when District IT policies are updated. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Caribbean Heritage Month Celebration
… American Heritage Month Since 2005, June has been recognized as Caribbean American Heritage Month in the United … each June to celebrate their history and culture through festivals, dancing, parades, and sharing traditional meals. …
https://www.osc.ny.gov/caribbean-heritage-month-2022Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … Malta Ridge Volunteer Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialVillage of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Unified Court System Bulletin No. UCS-266.4
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all … Updated Procedures for Initiating or Terminating Payroll Deductions for Union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… tenants, and supervision by DHCR. Mitchell-Lama housing is owned by private companies with independent authority to exit the Program … $65,730. At one development, management contracted with a construction company owned by its superintendent for services …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellTown of Dayton – Financial Condition (2013M-90)
… to review the Town’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Town of … for the Town’s four major funds for the 2012 fiscal year totaled approximately $615,000. Key Finding The Board … action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… of Audit The purpose of our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s information technology (IT) system for the period June 1, … or reviewed and updated, policies as required by law and sound business practices. The Board did not audit claims to …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of … Rockville Centre Union Free School District School Lunch Fund Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialState Agencies Bulletin No. 1664.1
… membership and dues transactions via electronic file submissions to OSC Affected Employees Employees who are … dues deductions must come from a union via electronic file submissions to OSC. Currently, certain unions submit … and dues deductions transactions via electronic file submissions directly into PayServ. Other unions do not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionOrdinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be unable to perform … service; and Be eligible for primary Social Security disability benefits. The Benefit If approved, this is a … date you first become eligible for primary Social Security disability benefits. The benefit is also subject to full …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background … School District (District) issued debt totaling $6 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Borrowing Against Your Contributions – Article 14 Benefits
… of the federal tax laws pertaining to Retirement System loans. Your loan will be taxable if: The loan amount exceeds … your loan to exceed the federal limits for nontaxable loans. Exceeding these limits could result in significant tax … if refinancing your current loan or carrying multiple loans would be better for you. Although the repayment amount …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsTier Status – Forest Rangers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: … July 1, 2009 through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5) …
https://www.osc.ny.gov/retirement/publications/1864/tier-status