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Lake Placid Central School District – Transportation State Aid (2023M-95)

… for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not … District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon State Education Department (SED) approval. In addition, if officials do not properly file the aid …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95

Village of Irvington – Selected Financial Activities (2015M-265)

… purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the period June 1, … any new amendments relating to the delinquent carrier and was unable, therefore, to determine the exact amount owed …

https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265

Village of Springville – Procurement (2016M-330)

… not always ensure that purchases were made in compliance with the requirements of the purchasing policy. Key …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330

State Agencies Bulletin No. 1255

… enter projected salaries for these employees in the NYSTRS portal. OSC has been advised SUNY administration will be … the projected salaries to be used to update the NYSTRS portal. There are currently no Education (11xxx) Tier 6 … After the projected salary has been saved in the NYSTRS portal, the rate for the fiscal year 2013-14 will appear. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1255-new-york-state-teachers-retirement-system-nystrs-tier-6-contribution

State Agencies Bulletin No. 1303

… Exemption code 2013 Form 1042-S will include earnings paid in paychecks dated: Administration: 1/02/13 through 12/31/13 … below: Box 1 Income Code The two digit code populated in this box identifies the type of income received. This code … the value of the withholding allowance(s) as claimed in the Federal Tax Data page. Box 4 Net Income This box is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1303-form-1042-s-foreign-persons-us-source-income-subject-withholding

State Agencies Bulletin No. 1231

… Form Content 2012 Form 1042-S will include earnings paid in paychecks dated: Administration: 1/4/12 through 12/19/12 … below: Box 1 Income Code The two digit code populated in this box identifies the type of income received. This code … the value of the withholding allowance(s) as claimed in the Federal Tax Data page. Box 4 Net Income This box is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1231-form-1042-s-foreign-persons-us-source-income-subject-withholding

Opinion 2008-3

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Law § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as … the source of the monies ( see e.g. 1970 Ops St Comp No. 70-174; compare General Municipal Law § 94 [authorizing …

https://www.osc.ny.gov/legal-opinions/opinion-2008-3

Opinion 94-32

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE PROTECTION AND PREVENTION -- Villages (continuation of service award program if fire department ceases to provide …

https://www.osc.ny.gov/legal-opinions/opinion-94-32

State Agencies Bulletin No. 2245

… to these bargaining units remain subject to the program. Police Benevolent Association of New York State Troopers, … Unit BU17 – State Police Commissioned/Non-commissioned Officers New York State Police Investigators Association BU62 … to the Salary Withholding Program, are placed on an unpaid leave of absence and are returned to the payroll before the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employees

State Agencies Bulletin No. 2112

… of a treaty between their country and the U.S. with wages in tax year 2022 are affected Background According to the IRS … Dates 2022 Form 1042-S will include earnings paid in paychecks dated: Institution 01/13/2022 through 12/29/2022 … below: Box 1 : Income Code The two-digit code populated in this box identifies the type of income received. This …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholding

State Agencies Bulletin No. 2009

… to be foreign) that are subject to withholding, even if no amount is deducted and withheld from the payment because … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 7b: Not Applicable Box 7c: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholding

State Agencies Bulletin No. 1900

… is to inform agencies of the content information for the 2020 Form 1042-S. Affected Employees All Nonresident Aliens … and withheld from the payment because of a Treaty or Exemption code. Effective Dates 2020 Form 1042-S will include … with “3” (Tax withheld under section 5000C) Box 3a: Exemption Code The exemption code identifies the authority …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholding

State Agencies Bulletin No. 2207

… advantage of a treaty between their country and the U.S. with wages in tax year 2023 are affected. Background: … year 2023. Box 3: Chap. 3 This box should be populated with “3” (Tax withheld under section 5000C) Box 3a: … (Not Applicable). Box 3b: Tax Rate This box is populated with the tax rate applied. Box 4a: Exemption Code Not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholding

State Agencies Bulletin No. 2317

… advantage of a treaty between their country and the U.S. with wages in tax year 2024 are affected. Background: … year 2024. Box 3: Chap. 3 This box should be populated with “3” (Tax withheld under section 5000C) Box 3a: Exemption … (Not Applicable). Box 3b: Tax Rate This box is populated with the tax rate applied. Box 4a: Exemption Code Not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholding

Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015m

CUNY Bulletin No. CU-640

… Purpose To notify agencies of an automatic dues increase Affected Employees Employees … 375 in Bargaining Units TG, TJ, TP and SJ Effective Date(s) Paychecks dated March 14, 2019 OSC Actions OSC will … the current amount as follows: Job Title Bargaining Unit New Biweekly Rate Assistant Chief Architect TG $36.01 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-640-district-council-37-dc37-local-375-dues-increase

Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)

… District is a district corporation of the State, distinct and separate from the Town of Hamburg, located in Erie … purchases. Ensure that original credit card receipts and statements are attached to the claims. … Lake View Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342

State Agencies Bulletin No. 1696

… Purpose To notify agencies of the 2019 maximum salary limit for members of ORP in Tiers 1 through 5 Background In … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under … (C), and 408 (k) (6) (D) (ii) will increase to $280,000 for the 2019 calendar year. Affected Employees Employee who …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1696-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1