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State Agencies Bulletin No. 766
… in IRS section 415(c)(3) (roughly, taxable compensation plus elective deferrals) and the fair market value of … personal driving services to the particular employee plus the hours spent by the chauffeur in “personal on-call … trucks with seating for the driver only, or the driver plus a folding jump seat. A passenger bus with a capacity of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/766-reporting-taxable-value-personal-use-employer-provided-vehicles-andTown of Butler – Financial Management (2024M-119)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s … fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… a result, the Board was not transparent with taxpayers and fund balance declined despite the Board increasing the tax … process. Maintain reasonable, sufficient unrestricted fund balance and reserves, and adopt realistic budgets that …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Special 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
… (Return to Top) VO1875 (Rev. 7/11) © 2011, New York State and Local Retirement System This publication provides a … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific … 1 and Tier 2 investigators assigned to the office of a district attorney …
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dmArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… the sector, such as live performances, are not subject to tax. For those subsectors that do collect sales tax, taxable sales declined by 76 percent between March and …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19George Junior Republic Union Free School District – Website Transparency (2021M-212)
Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/george-junior-republic-2021-212.pdfState Contract and Payment Actions in December
… joints on the east and west arterial roadways at the Empire State Plaza in Albany County. $2.4 million with … Health LLC to provide pharmacy benefit services for the Empire, Excelsior, and Student Employee Health plans. $33.4 … to Carelon Behavioral Health for the administration of the Empire Plan’s Mental Health and Substance Use Disorder …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberUnited HealthCare – Empire Plan Drug Rebates
… drug manufacturers. The audit covered the period January 1, 2011 through December 31, 2013 and included a review of … for rebates, discounts, and other considerations and pass 100 percent of the value of the agreements on to the … Claims Submitted by Davis Ethical Pharmacy (2012-S-10) United HealthCare: New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… for the amount of pension benefits that she was overpaid. “Ms. Gabriel, as tax collector, was responsible for overseeing … York State Police, she has been convicted and repaid the money she stole.” District Attorney Hoovler thanked the New … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelEligibility Requirements – World Trade Center Presumption
… you must have been employed by a participating employer of NYSLRS or another New York public retirement system on September 11, 2001, and: Participated in the World Trade Center rescue, recovery or cleanup operations for any period of time within the first 48 hours after the first airplane …
https://www.osc.ny.gov/retirement/publications/world-trade-center/eligibility-requirementsDiNapoli: Special Education Providers Shortchanging Special Needs Children
… did not work and ineligible expenses like food and income tax penalties. The audit’s findings have been referred to law …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenDeath Benefits – Divorce and Your Benefits
… Law (RSSL) provides for an ordinary death benefit if a member dies while in active service (before retiring) . It is payable to the member’s last designated beneficiary(ies). To be effective, the member must properly execute and file the appropriate …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsSchool District Assessment Adjustment Documentation Requirements
A list of documentation requirements can be found in this document.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/adjustment-documentation-requirements.pdfTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… management program strategic plan and mission statement for the period January 1, 2014 through May 4, 2016. … District officials did not meet their technical goals for the first year of their five-year strategic plan. Key …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalXIV.14.B Capital Assets – XIV. Special Procedures
… and modified approach for infrastructure capital assets College and University funds (SUNY and CUNY Senior Colleges) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsSeneca County – Water and Sewer Operations (2017M-4)
… customers and service providers, with clearly defined terms and expectations. Prepare a cost analysis to calculate …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in which it is … Board did not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Special Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
… Top) VO1839 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … Information for members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q and 603m …
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603mState Agencies Bulletin No. 1093
… relating to taxable travel reimbursements in order for the State to comply with IRS reporting requirements. This … Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business … Meal Allowances and One-Year Rule can be found in the Accounting Controls and Special Procedures Manual, Volume XI, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 1031
… relating to taxable travel reimbursements in order for the State to comply with IRS reporting requirements. This … Excess Per Diem Payments; Non-Overnight Meal Allowances; and Employee Payments Taxable Under the IRS One-Year Rule. … Meal Allowances and One-Year Rule can be found in the Accounting Controls and Special Procedures Manual, Volume XI, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursement