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Village of Schuylerville – Procurement (2014M-228)
… population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. Budgeted … for the procurement of goods and services as required by statute. A purchase awarded by the best value method, in which non-price factors can be …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… is located in the Town of Southampton in Suffolk County and has a population of approximately 3,100. The Village is … with the Point System. Key Recommendations Review and amend the Village’s Point System, as necessary, to ensure …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Garden City Union Free School District – Overtime (2016M-382)
… of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, 2016. … by an elected five-member Board of Education. Expenditures for the 2015-16 fiscal year were approximately $103.3 … request form and that addresses the approval of overtime for emergencies or unforeseen circumstances. … Garden City …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Lake Placid Central School District – Transportation State Aid (2023M-95)
… transportation State aid for new bus acquisitions. As a result, District’s taxpayers will not benefit from the … (SED) approval. In addition, if officials do not properly file the aid applications with SED, taxpayers will also not benefit from the remaining $45,034 officials can claim. Key Recommendations Ensure that transportation State …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Village of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash … calendar year, did not receive any new amendments relating to the delinquent carrier and was unable, therefore, to determine the exact amount owed to the Village. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Village of Springville – Procurement (2016M-330)
… The Village of Springville is located in Erie County and has a population of approximately 4,300. The Village is … addressing the procurement of professional services and prescribing methods for soliciting competition for such …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330State Agencies Bulletin No. 1303
… exemption codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … value of “0” if no taxes were withheld. Box 8 Withholding by Other Agents The State of New York does not withhold for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1303-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1231
… The amount is the gross sum of all payments made for the calendar year 2012. Box 3 Withholding Allowances This box … will create and mail Form 1042-S directly to agency payroll offices on or around March 1, 2013. Please note that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1231-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 2008-3
… of unexpended monies in a capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (authority of a fire district … years. General Municipal Law § 6-g governs capital reserve funds in fire districts. Subdivision 2 of General Municipal … transfer the unexpended balance to certain other reserve funds. Specifically, the remaining monies may be transferred …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 94-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program remains in effect until it is amended or abolished by the affirmative vote of at least sixty percent of the … the recruitment and retention of volunteer firefighters by the village fire department, through the payment of a form …
https://www.osc.ny.gov/legal-opinions/opinion-94-32State Agencies Bulletin No. 2245
… paragraph (c) of subdivision 2-a of Section 200 of the State Finance Law and provides for the discontinuation of the … Commission BU79 – Legislative Commissions BU98 – Temporary State Commissions District Council 37 BU67 – Rent Regulation … to the program. Police Benevolent Association of New York State Troopers, Inc. BU07 – State Police Troopers Unit BU17 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesState Agencies Bulletin No. 2112
… exemption codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … Applicable Box 7c: Not Applicable Box 8: Tax withheld by other agents Not Applicable Box 9: Tax Assumed by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2009
… exemption codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… sum of all payments made for the calendar year 2020. Box 3: Chap. 3 This box should be populated with “3” (Tax … Code Not applicable. Box 4b: Tax Rate Not Applicable. Box 5: Withholding Allowances This box contains the value of the … in the U.S. Questions Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2207
… exemption codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … Applicable Box 7c: Not Applicable Box 8: Tax withheld by other agents Not Applicable Box 9: Tax Assumed by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… Actions: Create and mail Form 1042-S directly to agency payroll offices on February 28, 2025. Please note that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingStony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… determine whether the Board provided adequate oversight of cash disbursements for the period January 1, 2013 through … establish policies or implement any procedures governing debit card use or review or approve any card-related transactions. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mCUNY Bulletin No. CU-640
… Purpose To notify agencies of an automatic dues increase Affected … Local 375 in Bargaining Units TG, TJ, TP and SJ Effective Date(s) Paychecks dated March 14, 2019 OSC Actions OSC will … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-640-district-council-37-dc37-local-375-dues-increaseLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… Lake View Fire District is a district corporation of the State, distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. The … disbursements totaling $139,303 were authorized by the Secretary instead of the Director as required. Credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342