Free webinar on Reporting Election Workers Earnings

The Tax Exempt and Government Entities Division invites interested readers toregister to watch the free webinar on Reporting Election Workers Earnings on June 24, 2021 at 1:00 p.m. (ET).

This webinar is designed to explain which workers should be treated as election workers and when taxes should be withheld from wages. It will also cover what should be included in earnings.

Questions emailed to: TEGE.outreach@IRS.gov with the subject line “Pre-submitted questions for Election Worker webinar (June 24)” will be answered as time permits. The deadline for submitting questions is June 10, 2021. 

For more information, see Webinars for Tax Exempt & Government Entities.

Audits and reports issued during the week ending May 7, 2021 by the New York State Comptroller

New York State Comptroller Thomas P. DiNapoli announced the following audits and reports were issued during the week ending May 7, 2021.

Click on the text highlighted in colorto access the complete audit report.

Local Governments

Town of Potter – Town Clerk (Yates County) A former clerk did not deposit, report and remit all collections to the appropriate parties in a timely and accurate manner. Auditors identified a cash shortage of $23,838 during this former clerk’s tenure. The former clerk did not complete monthly bank reconciliations, issue or properly prepare duplicate receipts, or retain receipts for all collections. In addition, the town board did not annually audit the clerk’s records as required. As a result of the audit and subsequent investigation, the former clerk was arrested in November of 2020. The matter is still pending in court.

South Butler Fire District – Board Oversight of Financial Operations (Wayne County)The board did not provide adequate oversight of the district’s financial operations and did not adopt or enforce key financial policies. As a result, the treasurer lacked guidance to adequately perform financial duties and did not maintain sufficient banking or purchasing records. The treasurer also funded and disbursed money from reserves without authorization and paid unapproved claims. Officials could not demonstrate the district obtained the best available prices on purchases auditors reviewed. In addition, the board adopted inaccurate and structurally imbalanced budgets and did not properly establish, fund or use reserve funds. Fund balances and real property tax levies were higher than needed to fund operations.

South Butler Fire Department – Oversight of Financial Activities (Wayne County)Department officers and members did not provide adequate financial oversight. As a result, officers and members were not in a position to monitor and assess the department’s financial status. Existing bylaw provisions were not enforced and adequate accounting and fundraising records were not maintained. Petty cash funds were not properly overseen or accounted for, and $65,658 was disbursed without any review or approval. In addition, auditors found the president routinely signed blank checks. The treasurer’s books and records were not annually audited as required. Required state and federal filings were not completed, and annual budgets were not prepared.

Town of Fishkill – Information Technology (Dutchess County) Town officials did not adequately secure and protect the town’s information technology (IT) systems against unauthorized use, access and loss. The board did not adopt adequate IT policies or a disaster recovery plan. Auditors also found officials did not adequately manage user accounts for the network or financial application. In addition, town employees did not comply with the acceptable use policy and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were communicated confidentially to officials.

Town of Ithaca Justice Court – Justice Court Operations (Tompkins County)The justices collected, deposited, disbursed, recorded and reported the fines and fees auditors reviewed in an accurate and timely manner. During the audit period, the justices deposited 2,111 cash receipts totaling $306,087 and made 60 disbursements totaling $318,091. Auditors reviewed a sample of 556 cash receipts totaling $78,948 and all 60 disbursements totaling $318,091. There were no recommendations as a result of this audit.

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Find out how your government money is spent at Open Book New York. Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data.

 

Commissioner of Education dismissed §310 appeal naming teachers' association president as a respondent "for lack of jurisdiction"

Plaintiff filed a §310 Education Law petition challenge certain school district hiring practices. The petition named the board of education and the president of the school district's teachers' association as respondents.

With respect to the president of the teachers' association, Dr. Betty A. Rosa, Interim Commissioner of Education, dismissed Plaintiff's §310 appeal for "lack of jurisdiction."

The Commissioner explained that to the extent that Petitioner's requests for relief targeted the actions of an individual serving in his capacity as president of the teachers' association, "[i]t is well settled that union organizations and their representatives are not subject to the jurisdiction of the Commissioner of Education under Education Law §310."

In a footnote to the decision the Commissioner further opined that many of Petitioner's claims would be subject to dismissal on other grounds, including, but not limited to, being untimely and lack of standing to submit an appeal pursuant to Education Law §310.

Click HERE to access the text of the Commissioner's decision.