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State Agencies Bulletin No. 1213
… The IRS requires employers to report and withhold income and employment taxes from meal allowances for … employers to report travel reimbursements and withhold income and employment taxes if employment away from home at a … 2012 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated for any “Taxable Expense” that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 347
… Dates Payroll deductions for the 2003 campaign will begin in checks dated January 9, 2003 (Institution) and January 15, … accuracy and legibility of Federated Fund Code, Amount of Deduction, Employee’s Agency Code, Social Security … Deduction is the amount to be deducted from each paycheck in the calendar year, not the total amount of the pledge. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaignState Agencies Bulletin No. 289
… the completeness, accuracy and legibility of Federated Fund Code, Amount of Deduction, Employee's Agency Code, … already has a deduction record for the specific Federated Fund No. on the authorization card by scrolling through the … outside scroll bar. -If a record with the same Federated Fund (SEFA) deduction code already exists , click on the top …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotUnified Court System Bulletin No. UCS-163
… Allowance Payments and Time Entry procedures. Affected Employees Eligible employees represented by Negotiating Units … on the payroll (including paid Leave of Absence), on Workers’ Compensation Disability Leave ( WDL ) or on paid or unpaid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Schenectady County. The District is governed by the Board of Education which comprises seven elected members. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19About Employer Contribution Rates – What Every Employer Should Know
… completed State fiscal year; and The employer contribution rates for the retirement plans and optional benefits the … responsible for determining required employer contribution rates. For more information, including how contribution rates are determined, visit our Employer Contributions and …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesAccounts Payable Advisory No. 61
… regarding expedite requests. In certain limited cases, an agency may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. In these limited situations, the agency must be able to demonstrate to BSE that expediting the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsMcLean Fire District - Financial Operations (2017M-296)
… a voucher system to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Pocantico Hills Central School District - Procurement (2018M-187)
… sought competition for goods and services not subject to competitive bidding. Noteworthy Achievements The District … Municipal Law and has established adequate procedures to procure goods and services not subject to competitive bidding. We reviewed the District's …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Clinton County - Separation Payments (2018M-44)
… four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s legal counsel to …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. New York’s 529 College Savings Program, an investment tool designed to help parents save for college, ranks among the best in the nation, and New York is …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… who are 3 and 4 years of age. During the 2017-18 school year, CCC served approximately 90 students in its … in fringe benefits claimed by the Executive Director and Principal. $504 in unsupported compensation, including $433 …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School officials did not ensure collections were properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… risk of unauthorized access to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) … inventory and limit access to shared network folders based on assigned job duties and responsibilities. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andV.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare given recent …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… reserve fund balance. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… did not review bills or approve disbursements prior to payment. Company officials did not maintain accurate records … are audited annually. Review and approve bills prior to payment and ensure that each bill has appropriate supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mResources for Local Officials
… and Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal …
https://www.osc.ny.gov/local-government/resources/resources-local-officials