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FC2021 - Payroll - Know Your W-2 Wage and Tax Statement - Handouts
FC2021 - Payroll - Know Your W-2 Wage and Tax Statement - Handouts
https://www.osc.ny.gov/files/state-agencies/payroll/2021/pdf/Know-Your-W2-Wage-Tax-Statement-Handout.pdfLocal Sales Tax Collections, First Half 2013 to First Half 2014
Local Sales Tax Collections, First Half 2013 to First Half 2014
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollectionstable0714.pdfReporting Member Contributions – Enhanced Reporting
… returning overpaid contributions after one year. Federal Tax Treatment of Member Contributions For tax purposes, member contributions are treated as employer … 414(h) of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred until they are …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsOpinion 89-54
… added] It is clear, from the above-quoted provision, that, with the exception of capital reserve funds established on …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… systems, however, most likely due to increased overtime as employee availability dropped. In addition, while New York …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialNew York Mills Union Free School District – Financial Management (2016M-107)
… The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one school … appropriated an average of approximately $1.4 million in fund balance annually, which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled $25 million. Key Findings District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardMonticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, … Mamakating and Thompson in Sullivan County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Village of Hempstead – Budget Review (B17-7-6)
… for the next succeeding fiscal year. Key Findings Based on the results of our review, we found that the significant … projections in the proposed budget are reasonable. Based on the 2017-18 proposed budget, the Village will have … of its taxing authority. The Village's ability to rely on real property taxes as an increased revenue source in the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Wilson Central School District - Financial Management (2022M-22)
… can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Albion Central School District – Financial Management (2021M-200)
… participated in the budgeting process or identify what reports the Committee receives or how they are reviewed. The District’s budgeting practice of … the accumulation of surplus fund balance in excess of the statutory limit by $17.3 million or 47 percentage points. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Village of Fleischmanns – Water Fund (2013M-151)
… The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village of Mount Morris – Treasurer’s Office (2013M-65)
… our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background … and an elected Mayor. The Village’s adopted budget for the 2012-13 fiscal year totaled more than $3 million for the general, water and sewer funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Richmondville – Administration of Grant Moneys (2013M-374)
… Purpose of Audit The purpose of our audit was to review the Board’s administration of grant fund moneys for … a population of approximately 2,600 residents. A project to redevelop commercial property in the Town cost … The facility opened in October 2012 but was forced to close 11 months later because utilities were turned off …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Hyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Border City Fire District – Board Oversight (2024M-137)
… he inappropriately deposited and withdrew District money. In addition, the Board did not ensure all goods and services were procured in compliance with New York State General Municipal Law (GML), District policies or in the best interest of taxpayers. The Board also did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… in public health threats, property damage or inconvenience for residents and businesses. New York needs to significantly … are the latest signs of the need to spend more on water delivery systems. The Executive Budget for State Fiscal Year … 2030. The state Department of Health, meanwhile, puts the estimate much higher and concluded the state will need as …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli Identifies Problems With Low-Cost Power Program
… The New York Power Authority (NYPA) made errors and overrode applicant scores when it distributed low-cost power to companies, according to … Thomas P. DiNapoli. Auditors found NYPA overstated the number of jobs retained under the ReCharge NY program by … The New York Power Authority NYPA made errors and overrode …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits