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Opinion 88-61
… Property Tax Law, §925 governs the payment of taxes by mail and provides, in pertinent part, that taxes paid by mail shall, upon delivery, be deemed to have been made on the … period, but the taxpayer produced a receipt for certified mail stamped with the date which was the last day for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Life Changes: Getting Your Affairs in Order and A Guide for Survivors
… a little less uncertain. Sincerely, Thomas P. DiNapoli State Comptroller Getting Your Affairs In Order Prepare Your … Survivor’s Benefit Program information (if you are a New York State employee), deferred compensation, the name, number …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsState Agencies Bulletin No. 2112
… to inform agencies of the content information for the 2022 Form 1042-S. Affected Employees All Nonresident Aliens … Box 8: Tax withheld by other agents Not Applicable Box 9: Tax Assumed by withholding agency Not Applicable Box 10: …
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. 2207
… to inform agencies of the content information for the 2023 Form 1042-S. Affected Employees: All Nonresident Aliens … Box 8: Tax withheld by other agents Not Applicable Box 9: Tax Assumed by withholding agency Not Applicable Box 10: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… to inform agencies of the content information for the 2024 Form 1042-S. Affected Employees: All Nonresident Aliens … 1042-S directly to agency payroll offices on February 28, 2025. Please note that Federal regulations mandate that forms …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingContractors or Consultants – Membership and Enrollment
… contractor services. To determine if a person you hired is an employee or an independent contractor, you should first … earnings limits, they should read our publication, What if I Work After Retirement? If you have questions or …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsOpinion 89-14
… officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed … officer shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Tips to Help You Keep Your Money
… Keep your accounts active. More than half of unclaimed accounts are dormant savings accounts — accounts …
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… $9.2 billion. Members of NYSHIP have the opportunity to select various plans for coverage. The Empire Plan is by … on behalf of Empire Plan members. United contracts with a large network of health care providers who agree to be … costs. OSC found that this practice caused United to make overpayments on claims for out-of-network services. …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programEDSS - Procurement Contract / Amendment Help
… What information is required to create a new Procurement Contract / Amendment? The … Team (EDSS submissions only) EBP Electronic – Lowest Price (IFB) EQM Electronic – Architect/Engineering, Non-Quick … an amendment to that Procurement Contract through EDSS. How will I know which documents to attach to support my …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpSUNY Bulletin No. SU-174
… Purpose To provide the State University of New York (SUNY) and the City … PayServ who are hired under the HIRE Act, and to explain how the Office of the State Comptroller (OSC) will update … to Restore Employment Act (HIRE Act) effective February 3, 2010. This act allows employers an exemption from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-174-hiring-incentives-restore-employment-act-hire-actMedicaid Program – Improper Payments to a Physical Therapist
… Purpose To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid … crossover process whereby Medicare sends crossover claim data electronically to eMedNY, the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistState Agencies Bulletin No. 1669
… can be run at any time and will display the employee’s Dept ID, Empl ID, Name, Date and Time of the NYSPO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionCUNY Bulletin No. CU-414
… Purpose To provide the State University of New York (SUNY) and the City … PayServ who are hired under the HIRE Act, and to explain how the Office of the State Comptroller (OSC) will update … to Restore Employment Act (HIRE Act) effective February 3, 2010. This act allows employers an exemption from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actTravel Advisory No. 15
… about determining the most economical method of travel in the best interest of the State, employees must follow established … To meet this requirement, employees may be required to sign a certification form such as the AC 132-S , Employee …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an agency (e.g., Commissioner, Chancellor, Executive … to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processState Agencies Bulletin No. 2009
… agencies of the content information for the 2021 Form 1042-S. Affected Employees All Nonresident Aliens receiving a … advantage of a treaty between their country and the U.S. with wages in tax year 2021 are affected. Background … Withholding Agent – Other). Box 12d: Withholding agent’s name This box is populated with the name of the Company for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… to inform agencies of the content information for the 2020 Form 1042-S. Affected Employees All Nonresident Aliens … affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are … Box 8: Tax Withheld by Other Agents Not Applicable Box 9: Tax Assumed by Withholding Agency Not Applicable Box 10: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1859
… is to notify agencies of the 2020 Year End processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksState Agencies Bulletin No. 1812
… The limit has increased to $19,500. Please refer to Payroll Bulletin Nos. 1790 and 1794 for additional … OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes (for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020