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XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation When a Business … prior tax years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox … an adjustment to a prior tax year. Additionally, the body of the email should include at a minimum: The tax year for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsCohoes Public Library – Governance and Operations (2015M-259)
… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board … not audit and approve claims prior to them being processed for payment by the City. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … services that have no current bid documentation in place. Identify all sole source vendors and obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… for the 2014-15 fiscal year were approximately $27 million. Key Findings District officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. … Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie … operates three schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of … computers with a purchase cost totaling approximately $2,000 could not be located, and five capital assets with a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryDiNapoli: School District Tax Levy Cap at 2%
… and 10 cities will remain capped at 2% for the fourth year in a row, according to data released today by State … governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of … a June 30, 2026, fiscal year end. “For the fourth year in a row, the property tax levy for school districts and 10 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentState Agencies Bulletin No. 1527
… agencies with the steps required to calculate breaks in service for TIAA members (Plan Type 7Z) that appear on the … Date are missing from the TIAA/CREF Suspense/NRI panel in PayServ. The missing completion date(s) could impact TIAA … timely when the suspense period has been completed. Breaks in service could also impact the seven year date, when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1527-calculating-correct-projected-366-day-completion-date-andor-projected-7Sign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… Former Tupper Lake Volunteer Fire Department (VFD) Treasurer Timothy J. Brown pleaded … report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/firedists/2016/tupperlake.pdf Since …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… office as abandoned property after five years of dormancy. In State Fiscal Year 2013-2014, $5.8 million … encouraged New Yorkers to use gift cards within a year of purchase to avoid inactivity fees. While some gift card … purchasing a gift card. Under the Federal Credit Card Act of 2009, many types of retail cards sold after August 22, …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonState Agencies Bulletin No. 1586
… that position pools in PayServ may require updates for SFS lapsing Overview Certain chart of accounts strings in … in PayServ are lapsing and will no longer be available for use in PayServ. OSC has provided a spreadsheet of all … string effective the beginning of the pay period for the following check dates (Administration – 09/20/2017 & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1586-sfs-chartfield-strings-payserv-09152017-09292017-lapse-datesMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as … (Department). The Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status … versus outpatient – affects Medicaid’s reimbursement for services provided. Inpatient care generally requires …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsSelected Travel Expenses
… (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and documented for MTA business purposes. The audit covers … 2013. Background The MTA is a public benefit corporation and a component unit of the State of New York, whose mission …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… Objective To determine whether Medicaid managed care organizations (MCOs) made inappropriate payments to hospitals that failed to properly report correct patient … and recover overpayments for inpatient claims that have a high risk of incorrect discharge codes. … To determine …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesState Agencies Bulletin No. 755
… and collaborative efforts between OSC and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State payroll system with Social Security Administration (SSA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/755-verification-social-security-numbers-and-names-2007-w-2-reportingState Agencies Bulletin No. 818
… efforts between OSC and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State … OSC Actions OSC sent the 2007 employee W-2 file to SSA for comparison with SSA’s database using the SSA Enumeration … a copy of each letter and any responses from the employee for four (4) calendar years. If the Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsComptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… Hall. DiNapoli said there is $88,208,650 owed to residents in the city of Buffalo. There is over $265 million owed to residents in Western New York. "My office is trying to return more than $88 million in lost money to people who live in Buffalo. It only takes …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyState Comptroller DiNapoli Statement on New York City Financial Plan
… not yet identified. Bonuses in the sector should also help offset weaker aggregate wages in other sectors, such as …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planRestitution Payments (2021-MS-2)
… cannot identify the source of all the money on deposit in their restitution accounts. As a result, some victims will … payments from the undisbursed restitution account to the crime victims whose restitution orders have remained unsatisfied for the longest period in a timely manner. … Determine whether County Probation …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2State Comptroller Releases School District Audits
… (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, district officials were …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-audits