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Valley Stream Central High School District – Payroll (2016M-19)
… Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and Valley Stream UFSD Thirty. The District, which operates … have effectively ensured the accuracy of salaries and wages paid to employees. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… We reviewed payments totaling $270,000 that were paid to 14 employees and found District officials accurately … retirees. These errors were reported in submissions to the New York State Local Retirement System. Although these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Northern Adirondack Central School District – Leave Accruals (2020M-50)
Determine whether the District accurately maintains employee leave records
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50City of Elmira – Audit Follow-Up (2017M-90-F)
… [ read complete report - pdf ] | [ read complete 2017 report - pdf ] Purpose of Audit The purpose of our … our recommendations in the audit report released in August 2017. Background The City of Elmira (City) is located in … City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fAccounts Payable Advisory No. 69
… Information Related to all State Credit Cards Guidance : Guide to Financial Operations Chapter XIV.10.A – Required … (Citibank) or driver profile (WEX Bank). Update : Guide to Financial Operations Chapter XIV.10.A – Required … number (or N number) in the proper format. Reference : Guide to Financial Operations , Chapter XIV.10.A – Required …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsTown of Warrensburg - Procurement (2014M-96)
… in Warren County, has a population of approximately 4,100 and is governed by an elected five-member Board. Budgeted … Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as required by …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Village of Schuylerville – Procurement (2014M-228)
… services as required by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … accordance with statute. Provide guidance relating to the best value method as an alternative for awarding purchase …
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 … Town Town Assessor Assessor properly administered select real property tax exemptions …
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)
… are properly authorized. Key Recommendation The Board and District officials should establish an overtime policy or … procedures that requires employees use the request form and that addresses the approval of overtime for emergencies …
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)
… Ensure that transportation State aid is applied for and received. File the appropriate State aid applications for … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
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 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-265Village of Springville – Procurement (2016M-330)
… services and prescribing methods for soliciting competition for such services. Require strict adherence to …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330State Agencies Bulletin No. 1303
… 3. Box 5 Tax Rate This box is populated with the tax rate applied to the amount in box 2 or box 4. Box 6 Exemption Code … that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax treaty) and 00 …
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
… 3. Box 5 Tax Rate This box is populated with the tax rate applied to the amount in box 2 or box 4. Box 6 Exemption Code … that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax treaty) and 00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1231-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 2008-3
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (authority to make cash refunds of unexpended monies in a capital reserve fund) -- Powers and Duties (authority to make cash refunds of unexpended monies in a capital …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 94-32
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Villages (continuation of service award … the event that the village dissolved its fire department; and (3) the village could dissolve its fire department on the … that an independent fire company agree to take over and administer the program. As a general proposition, once a …
https://www.osc.ny.gov/legal-opinions/opinion-94-32State Agencies Bulletin No. 2245
… Purpose: The purpose of this bulletin is to provide agencies with information regarding the … date (from a position assigned to a bargaining unit not previously subject to the Salary Withholding Program to a … unions representing the following bargaining units have signed a Memorandum of Understanding and the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesState Agencies Bulletin No. 2112
… on the Form 1042-S Statement is described below: Box 1 : Income Code The two-digit code populated in this box … code (Recipient) This box should be populated with code “16” (Individual). Box 13g: Ch. 4 status code (Recipient) Not …
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
… or taking advantage of a treaty between their country and the U.S. with wages in tax year 2021 are affected. … are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or … New York are Exemption Code 04 (Exempt under tax treaty) and 00 (Not Applicable). Box 3b: Tax Rate This box is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholding