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Cost-of-Living Adjustment
… Adjustment (COLA) is a permanent annual increase to your pension, based on the cost-of-living index and a … How COLA is Determined The law requires COLA payments to be calculated based on 50 percent of the annual rate of … retirement benefit retirees and beneficiaries receive from NYSLRS …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentNew York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and … Jobs Have Been Regained Through July; in NYC, 17% While New York State has regained more than one in four of the jobs … to climb back to pre-recession employment levels. For New York City, the picture is even more troubling. New York …
https://www.osc.ny.gov/reports/covid-19-september-2-2020Real Property Tax Cap - School Districts Guidance
… 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for … these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be the … receivable FYE 6/30/2017), the amount entered on the form should be based on a good faith estimate of the amount …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceOther Bulletin No. 44
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-44-april-2018-state-university-construction-fund-scfTown of Berkshire – Town Clerk (2014M-230)
… The Clerk failed to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not … Recommendations Issue duplicate receipts and record the form of payment for all moneys received where no other form of receipt is available. Report all collected and …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230State Agencies Bulletin No. 1098
… Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages.This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1018
… requires taxable noncash fringe benefits be included in the employee’s gross wages. IRS Publication 15-B … through October 31, 2010 as income on the employee’s 2010 Form W-2 Statement. Agency Actions Reporting Taxable Fringe … deemed to be for personal use, and the value is included in the employee’s income. Personal use of a State vehicle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1018-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 932
… requires taxable noncash fringe benefits be included in the employee’s gross wages. IRS Publication 15-B … through October 31, 2009 as income on the employee’s 2009 Form W-2 Statement. Agency Actions Reporting Taxable Fringe … deemed to be for personal use, and the value is included in the employee’s income. Personal use of a State vehicle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… from entering into contracts in which an officer or employee has a prohibited interest. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… such as home health care, nursing home care, and durable medical equipment, to people who are chronically ill or disabled. Medicaid pays MLTC plans monthly managed care premiums and, in return, MLTC plans pay for all MLTC covered …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansHicksville Water District – Competitive Quotations (2013M-233)
… period January 1, 2012, to March 31, 2013. Background The Hicksville Water District is located in the Towns of Oyster … to each claim to support purchasing decisions. … Hicksville Water District Competitive Quotations 2013M233 …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… provide them with the support they need,” said DiNapoli. “At a time when the COVID-19 pandemic has exacerbated a … findings: Only 1,101 out of 1,524 public schools had at least one social worker; of those schools, 80% did not … of 1:250. 423 public schools did not have a social worker at all. Although 1,422 out of 1,524 public schools had at …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthUnified Court System Bulletin No. UCS-57
… MBF eligible employees up to $750 each calendar year for participating in an organized health club. Members will be eligible for reimbursement after exercising a minimum of five times a … $375. Claims are filed with the Management Benefits Fund and the benefit will be paid directly to the employees by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-57-member-health-club-taxable-reimbursement-reportingCUNY Bulletin No. CU-461
… Benefits. Background The enactment of Section 203 of the American Taxpayer Relief Act (ATRA) increased the monthly … OSC has issued a letter and a copy of Prior Year Social Security and Medicare Tax Refund Certification ( Form AC 3206 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentState Agencies Bulletin No. 1230
… Benefits. Background The enactment of Section 203 of the American Taxpayer Relief Act (ATRA) increased the monthly … has issued a letter and a copy of the Prior Year Social Security and Medicare Tax Refund Certification ( Form AC 3206 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1230-retroactive-pre-tax-transit-adjustmentDiNapoli Announces State Contract & Payment Actions for January 2015
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public authorities and audits all state payments. … Program. Office of General Services $25 million for 17 construction contracts including $7.4 million with O’Connell …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-state-contract-payment-actions-january-2015Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … claims we tested, totaling $967,570, had been audited. One claim, totaling $48,998, was for a truck that had no … recovery plan. The Treasurer has administrative rights in the financial software that allow access to all aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andComptroller DiNapoli Releases School and Municipal Audits
… cost-savings and avoidance measures, including personnel layoffs, recently implemented by the superintendent and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsTown of Davenport – Financial Operations (2013M-62)
… 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Key Findings We identified discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the … identified in permit fee revenues. Ensure that all claim vouchers are presented to the Board for audit and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62