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Opinion 91-25
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Disability Benefits (entitlement of paid firefighters to salary … the contrary holding in Smerek , supra . With respect to your questions regarding restrictions on employment, section …
https://www.osc.ny.gov/legal-opinions/opinion-91-25DiNapoli: MTA Financial Outlook Improved
… Because fares have soared in recent years, a time when many riders could least afford the hikes, the MTA should look … rose by 45 percent between 2007 and 2015, nearly three times faster than the inflation rate for the metropolitan … since 1991, subway ridership has grown by 77 percent and is expected to reach 1.77 billion riders in 2016, the highest …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedState Agencies Bulletin No. 1093
… from 1/1/11-6/30/11 and 55.5 cents per mile from 7/1/11-12/31/11. Current maximum Federal per diems for the … Central Accounting System (CAS) to PayServ at month end, January through November. For 2011, a special transfer from CAS to PayServ will be run on 12/09/11. This transfer will include vouchers with taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsErie Community College – Board Oversight and Management of College Resources (2015M-212)
… our audit was to assess Board oversight and management of College resources for the period September 1, 2013 through July 2, 2015. Background Erie Community College is located in Erie County and has three campuses, in …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) … with disabilities who are between three and five years of age. CSC is reimbursed for preschool special education … to CSC’s tuition reimbursement rates. Remind CSC officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… CFRs for two rate-based special education programs that it operated: Preschool Special Class – over 2.5 hours per day …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… either non-reimbursable, incorrectly reported on the CFR, or not properly documented. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualAmerican Academy of Pediatrics, District II
… Purpose In conjunction with our Investigations Unit, we examined … to determine whether the expenses were bona fide and made in accordance with the contracts. Background During the … Director of the AAP, was arrested and charged with one count of Grand Larceny in the Second Degree (a class C …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… compensation is excessive in any given year. If it is excessive (e.g., more than reasonable compensation paid …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43St. Anne Institute – Compliance With the Reimbursable Cost Manual
… for these services through rates set by SED. The reimbursement rates are based on financial information, … Anne reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM … costs reported on St. Anne’s CFR and to St. Anne’s tuition reimbursement rates. Remind St. Anne officials of the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… on financial information reported on the providers’ CFRs. For the three fiscal years ended June 30, 2011, Metro Therapy … in non-reimbursable costs. Among the costs we recommend for disallowance are: $357,063 in excessive allocations of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualTaxable Gross Calculations Additional Employee Information
Payroll Bulletin No.2300 - Attachment B
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/docs/agencies-bulletin-2300-attachment-b.docxState Agencies Bulletin No. 1031
… Central Accounting System (CAS) to PayServ at month end, January through November. For 2010, a special transfer from CAS to PayServ will be run on 12/10/10. This transfer will include vouchers with taxable … Expense” on Administration payroll checks dated 12/22/10 and Institution payroll checks dated 12/30/10. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 933
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … W-2 reporting on any excess amounts paid. "Excess amount” is the portion that is greater than the applicable Federal … XI, Section 8. CAS/PayServ Processing Taxable travel reimbursement data is transferred from the Central Accounting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. P-870/A-379
Reporting of Taxable Education Assistance Payments Made in 1995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-870-a379.pdfState Agencies Bulletin No. 1513
… for Social Security and Medicare tax deficiencies in 2017, Payroll Officers should work with their employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1513-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1434
… IRS requires employers to report and withhold income and employment taxes from meal allowances for non-overnight … to report travel reimbursements and withhold income and employment taxes if employment away from home at a single location is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1434-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1356
… for Social Security and Medicare tax deficiencies in 2015, Payroll Officers should work with their employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1282
… agencies with the 2013 calendar year-end procedures for taxable travel reimbursements. Background Taxable travel … the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements … on the employee’s 2013 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated for any “Taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1282-year-end-procedures-taxable-employee-expense-reimbursements