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State Agencies Bulletin No. 1957
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1860
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsState Agencies Bulletin No. 2064
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2022. Affected Employees Employees … The purpose of this bulletin is to provide agencies with instructions for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2064-educational-assistance-benefits-2022State Agencies Bulletin No. 2277
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2024. Affected Employees: Employees … The purpose of this bulletin is to provide agencies with instructions for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Medicaid reimbursement for certain diagnostic and health support services provided to eligible students. The State’s … is generally 50 percent, which is collected by deducting this amount from a district’s future State aid payment. Audit … of each school year. An IEP identifies a student’s unique needs and how the school will strategically address those …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Unified Court System Bulletin No. UCS-266
… Payroll Bulletin USC-266.1 Purpose To inform agencies of updated procedures for processing union dues deductions in … To inform agencies of updated procedures for processing union dues deductions in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payrollHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s … unneeded network user accounts. These accounts had last log on dates ranging from March 2014 to November 2022. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… District (District) officials ensured the third-party administrator (administrator) returned forfeited funds from the Health … District officials were not aware that the FSA and DCAP administrator did not return forfeited funds totaling $25,701 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Franklinville – Procurement (2024M-56)
… to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed were … the Board did not perform adequate claims audits. As a result, Town officials cannot ensure that goods and …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Town of Ticonderoga – Capital Project Management (2023M-38)
… (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did … authorized budget. Maintain complete and adequate capital project accounting records or prepare monthly itemized capital project budget-to-actual reports for the Board. For example, …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38State Comptroller DiNapoli Releases School District Audits
… audits were issued. Arkport Central School District – Network Access Controls (Steuben County) District officials did not ensure that network access controls were secure and did not establish … accounts and permissions. The district had 92 unneeded network user accounts and nine user accounts with unnecessary …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsTown of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the … Town of Columbus Budget Development Practices 2012M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Ellicott – Fiscal Stress (2013M-269)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected … Set aside the financing for those future needs in formal reserves. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110State Comptroller DiNapoli Releases School District Audits
… did not always seek competition for professional services. Cherry Valley-Springfield Central School District – Financial …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsTown of Machias – Supervisor’s Financial Duties (2021M-98)
… and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Edinburg – Justice Court Operations (2014M-226)
… April 30, 2014. Background The Town of Edinburg is located in Saratoga County and has a population of approximately … ensure that traffic ticket fines and fees were collected in a timely manner. Key Recommendations Perform monthly … account. Maintain adequate documentation of case activity in the case files and court records. Reconcile the bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Indian River Central School District – Financial Condition (2016M-287)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $87.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection … is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, which require …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Gardiner Fire District – Length of Service Award Program (2013M-265)
… Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is governed … approximately $367,000. Key Findings The District’s LOSAP Point System is inconsistent with General Municipal Law. The … activities performed in accordance with the District’s Point System were prepared. Officials granted points for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265