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XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… Weaknesses” or “Unsatisfactory.” Agencies hosted by the Business Services Center (BSC) or another entity are required … audit, the agency should perform a risk assessment of its business processes and select another area for audit. Audit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processState Agencies Bulletin No. 1729
… of a treaty between their country and the U.S. with wages in tax year 2018 Background According to the IRS instructions … Withholding Agent – Other). Box 12d Withholding Agent’s Name This box is populated with the name of the Company the Form 1042-S is being issued under. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholdingTown of Wright – Financial Operations (2014M-277)
… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and financial management for the period … budgets, resulting in an increase in general fund balance while raising taxes. The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Medicaid Program – Provider Compliance With the Electronic Visit Verification Program
… location, and begin and end times. For example, caregivers can use an application on their mobile phone to submit this …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programLyndonville Central School District – Financial Condition (2016M-143)
… The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more … since July 1, 2012. District officials appropriated reserves annually towards the ensuing year’s budget, none … with statutory requirements. Use debt reserve money to pay related debt service expenditures in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143State Police Bulletin No. SP-229
… Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit and Additional Pay Amount. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-229-april-2022-implementation-location-pay-certain-counties-and-increasesAbout the Academy
… Monitoring System and administration of the Property Tax Cap and Tax Freeze Programs. Janet has spent her entire career in … companies as well as corporate, partnership and individual tax returns. Leslie graduated from Siena College with a …
https://www.osc.ny.gov/local-government/academy/about-academyComptroller DiNapoli Releases School District Audits
… over the last three years despite having sufficient funds to finance the district’s increased costs. Homer … direct access to a district bank account to disburse funds. Officials also allowed payment of utilities totaling …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Mount Markham Central School District – Financial Management (2020M-39)
… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Review of the Financial Plan of the City of New York - July 2010
The recession has been less severe in New York City than in the nation and in other parts of New York State, but the impact has been painful nonetheless.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2011.pdfIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… award expenditures during the non-Federal entity’s fiscal year. Non-Federal entities receiving less than $750,000 are exempt from the Single Audit for that year, except as noted in Section 200.503. Audits generally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: Restaurant Industry Critical to New York City's Economy
… by 71 percent during March, April and May compared to a year earlier. “New York City’s bars and restaurants are the … the industry. The city’s decision to extend outdoor dining year-round to help keep restaurants afloat is a step in the … in 2018, compared to 45 percent across all occupations. In 16 neighborhoods, the share of restaurant workers that were …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… businesses with fewer than five employees grew over 10% in New York City during the COVID-19 pandemic, according to a … Thomas P. DiNapoli. The report details the growth in New York City’s small businesses, the industries that were … pandemic took a toll on the city’s economy, but resilient New Yorkers fueled small business growth. Changes to how …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityTown of Locke – Financial Condition (2020M-111)
… fund balances as of December 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 percent to 536 percent of actual …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to … These unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Mill Neck – Financial Management (2014M-358)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… when compared to the potential costs which could be paid from the reserve. Key Recommendations Maintain unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andDivision of Housing and Community Renewal Bulletin No. DH-132
… Sum Payment is effective on 04/24/2024, end dated on 03/26/2025, and will be paid in the Administration Lag Pay Period … who return to the payroll on or before 03/26/2025. Employees who meet the Eligibility Criteria but whose … $3,000 and round to the nearest cent. Submitting Payment Increase To adjust a previously paid Non-Pensionable Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lumpState Agencies Bulletin No. 1575
… codes classified as Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected … but are not limited to, bonuses, overtime pay, payments for accumulated sick leave, severance pay, awards, back pay, retroactive pay increases, and payments for nondeductible moving expenses. Supplemental wages include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… communications system that would allow photos, voice and video calls and text messaging to be rerouted to other county … communications system that would allow photos voice and video calls and text messaging to be rerouted to other county …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911