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Copiague Fire District– Mechanic Shop Operations (2021M-93)
… $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. The Board allows Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… that affect some levy components for counties and towns in 2015 and after. Data Description for 2015 and newer tax …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesState Agencies Bulletin No. P-970/A-428
Revised Year-End Processing of Taxable Travel Reimbursements
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-970-a-428.pdfWage Subsidy and Transitional Employment Programs (Follow-Up)
… 2015-S - 58 ). Background The federal Temporary Assistance for Needy Families (TANF) program provides assistance and … and has contracted with eligible public or private not-for-profit organizations (contractors) to employ eligible … the employer themselves. Contractors reimburse employers for their wage subsidy costs (i.e., cost of the wages and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an … New York State. In order to establish a chart of accounts for expenditures that is both usable and manageable, a list … requires that a minimum number of accounts be created for major expenditure classes. When the expenditure account …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewOpinion 91-25
… define the term "paid fireman" as "any paid officer or member of an organized fire company or fire department ..." …
https://www.osc.ny.gov/legal-opinions/opinion-91-25State Agencies Bulletin No. 1093
… procedures relating to taxable travel reimbursements in order for the State to comply with IRS reporting … Meal Allowances and One-Year Rule can be found in the Accounting Controls and Special Procedures Manual, … and distributed to agencies. The 12/30/11 report will list only taxable travel expenses paid by CAS from 12/10/11 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 1031
… procedures relating to taxable travel reimbursements in order for the State to comply with IRS reporting … Meal Allowances and One-Year Rule can be found in the Accounting Controls and Special Procedures Manual, … and distributed to agencies. The 12/31/10 report will list only taxable travel expenses paid by the CAS from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 933
… procedures relating to taxable travel reimbursements in order for the State to comply with IRS reporting … Meal Allowances and One-Year Rule can be found in the Accounting Controls and Special Procedures Manual , … and distributed to agencies. The 12/31/09 report will list only taxable travel expenses paid by the CAS from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 1434
… Federal per diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations, Chapter XIII, Section … 2015 through December 31, 2015 will be handled differently in PayServ. Taxable travel reimbursements are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1434-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1513
… Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII Section 4.E … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations Chapter XIII Section 4.E … 2016 through December 31, 2016 will be handled differently in PayServ. Taxable travel reimbursements are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1513-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1356
… Federal per diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations, Chapter XIII, Section … 2014 through December 31, 2014 will be handled differently in PayServ. Taxable travel reimbursements are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1282
… withholding and Form W-2 reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the … taxes from meal allowances for non-overnight travel (day trips). One-Year Rule The IRS requires employers to … did not have the proper amount of taxes withheld in 2013. Employees who paid the maximum amount of Social Security for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1282-year-end-procedures-taxable-employee-expense-reimbursementsDiNapoli: MTA Financial Outlook Improved
… budget has improved considerably over the past year thanks to the economic recovery as well as low energy costs and interest rates, according to a report released today by State Comptroller Thomas P. DiNapoli. “The MTA has used an unexpected windfall to invest in its capital program and increase services and …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedState Agencies Bulletin No. 2136
… a tax balance adjustment due to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: … dated January 4, 2023, reduced the employees taxable gross in error. To correct the employees taxable gross, a one-time … all employees who have had their taxable gross lowered in error in the paycheck dated January 4, 2023. That amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsState Agencies Bulletin No. 1213
… expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess amount” is … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2012 will occur on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsErie Community College – Board Oversight and Management of College Resources (2015M-212)
… assess Board oversight and management of College resources for the period September 1, 2013 through July 2, 2015. … and one elected student trustee. Budgeted appropriations for the 2014-15 fiscal year were $112 million. Key Findings … were one. The President assumed the Board’s responsibility for establishing salaries and authorizing benefits for senior …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Hear 2 Learn is a privately owned institution located in Syracuse, New York that provides preschool special … with learning disabilities from 15 school districts in two counties in central New York. Hear 2 Learn is reimbursed for SEIT …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… Background CSC, a not-for-profit organization located in Jericho, New York, is authorized by SED to provide … June 30, 2014, CSC reported approximately $5.9 million in reimbursable costs on its CFR for two rate-based preschool … fiscal year ended June 30, 2014, we identified $127,101 in ineligible costs that CSC reported on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… villages), then the Village may also have made a poor business decision in basing the compensation on the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43