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State Agencies Bulletin No. 2207
… bulletin is to inform agencies of the content information for the 2023 Form 1042-S. Affected Employees: All … EIN This box is populated with the Employer Identification Number for the company for which the Form 1042-S is being … Not Applicable Box 12g: Foreign taxpayer identification number (TIN) (Withholding agent) Not Applicable Box …
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. 2245
… with information regarding the discontinuation of the Salary Withholding Program for certain employees. Affected Employees: Employees whose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesState Agencies Bulletin No. 2112
… bulletin is to inform agencies of the content information for the 2022 Form 1042-S. Affected Employees All Nonresident … EIN This box is populated with the Employer Identification Number for the company for which the Form 1042-S is being … Not Applicable Box 12g: Foreign taxpayer identification number (TIN) (Withholding agent) Not Applicable Box 12h-12i: …
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. 1900
… between their country and the U.S. with wages in tax year 2020 are affected. Background According to the IRS … Code (Recipient) This box should be populated with code “16” (Individual). Box 13g: Ch. 4 Status Code (Recipient) Not … that forms be delivered to employees on or before March 16, 2021. Agency Actions Distribute the Form 1042-S documents …
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. 2009
… bulletin is to inform agencies of the content information for the 2021 Form 1042-S. Affected Employees All Nonresident … are affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2021. Box 3: Chap. 3 This box should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingOpinion 94-32
… 90-57, supra ). However, a failure to renew the contract does not affect the village's responsibility to fund the program or … in the manner discussed above. The service award statute does not expressly address the effect of the dissolution of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (General Municipal Law § 6-p [3][b]); and (4) a retirement contribution reserve fund, subject to public … Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as outlined above with respect to transfers …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State 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)
… internal controls to address a lack of segregation in the Treasurer’s cash disbursement duties. The Board did …
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
… 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-increaseLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by an elected … fund 2014 budget totaled $726,490. Key Findings The Board does not conduct a comprehensive audit of each claim prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342State Agencies Bulletin No. 1584
… Purpose To inform agencies of a change in the Maine income tax withholding rate. Affected Employees Employees who live and work in the State … income greater than $200,000. Single Standard Deductions : Changed from $8,750 to $11,600 . Married Standard Deduction : …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1584-july-2017-maine-tax-withholding-rate-changeXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is the agency’s responsibility to correct any negative balance. All negative balances on appropriations and segregations due to lapse must be corrected no later than five business days …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsVillage of Ellicottville – Procurement (2016M-426)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … The procurement policy does not address the procedures to be followed for obtaining competitive pricing for … policy. Consider revising the procurement policy to prescribe the methods for soliciting competition for …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426South Otselic Fire District – Financial Activities (2022M-169)
… they could have ensured reporting requirements were in place. Key Recommendations File the required delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Fort Edward Union Free School District - Financial Condition (2019M-245)
… challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of approximately $1.8 million, the District has an unfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245State Police Bulletin No. SP-218
… Purpose The purpose of this bulletin is to notify agencies of an increase in dues for PBA of the NYS Troopers. Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesHoosick Falls Central School District - Financial Condition Management (2019M-159)
… Key Findings The Board authorized fiscal year-end interfund transfers totaling $1.2 million to be used for a … project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted fund balance ranged between 5.9 and 9.8 percent of ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementOversight of Public Water Systems (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Public Water … PWS compliance as well as system and procedural controls. In addition, there are emerging contaminants with known … the Department implemented both recommendations contained in our original audit report. … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… charges from an appropriation that is due to lapse so the appropriation authority can be used for other appropriate … expenses prior to lapsing. Agencies who wish to transfer the charge for their advances from an old fiscal year … year appropriation must submit an AP Journal Voucher. The Special Use Vendor ID, fund, program, and department …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rollover