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Travel Advisory No. 3
… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel Manual. The key updates are as follows: Effective 2/22/2024 … of travel expenses in accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCity of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal … 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The City’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207State Agencies Bulletin No. 1514
… is not correct, agencies must send an email to the Tax and Compliance mailbox providing the correct address prior to … indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID number(s) along … return address is printed on Employee Form W-2 (Wage and Tax Statement) for 2016. OSC Actions OSC will update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1514-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1432
… is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct address prior to … indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID number(s) along … return address is printed on employee Form W-2 Wage and Tax Statements for 2015. OSC Actions OSC will update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1432-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1274
… is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct address prior to … indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID number(s) along … return address is printed on employee Form W-2 Wage and Tax Statements for 2013. OSC Actions OSC will update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1274-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1351
… Purpose To request verification of the agency address that will be displayed on employee Form … the Tax and Compliance mailbox. … To request verification of the agency addressthat will be displayed on employee Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1351-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Union – Financial Condition (2016M-192)
… Purpose of Audit The objective of our audit was to evaluate the Town’s financial condition … 1, 2014 through December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialCity of Batavia – Business Improvement District (2017M-283)
… 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 … nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is imposed upon benefited properties for …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283State Agencies Bulletin No. 761
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and/or State … W-4 by February 15 each year. New York State Department of Taxation and Finance regulations require individuals … mailbox. … To explain the procedure for the annual review of employees who claim to be exempt from Federal andor State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… included in our initial audit report, Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Report … the Department review the improper payments we identified and recover overpayments as appropriate. We also recommended …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followDivorce – New Career Plan
… The New York State Court of Appeals has determined that … has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion … The Survivor Benefit beneficiary designations made by retirees who chose the Single Life Allowance option or …
https://www.osc.ny.gov/retirement/publications/1515/divorceMontauk Union Free School District – Financial Condition (2016M-168)
… plans. The District has not developed long-term financial and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and reduce property taxes. Ensure that the District’s … balance that will not be used to fund operations. Create and adopt a formal plan that defines objectives for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the … did not have proper documentation for establishing and using two of the District’s four reserve funds. Key … based on historical trends or other identified analyses, and discontinue the practice of appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mVillage of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2014 through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the … The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the period July 1, 2010 … Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Village of Suffern – Budget Review (B23-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed … sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common … reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is … vendors for construction work not certified as completed by your architect or engineer Unusual delays in providing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags