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Opinion 88-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. WATER RENTS -- Rates (schedule of rates may include a classification under which low income … You ask whether a town on behalf of a water district may establish a schedule of water rates …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Kids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… the two fiscal years ended June 30, 2009. Background KQC, a privately-owned company located in New York City, provides special education itinerant teacher … should review disallowances resulting from our audit and make the appropriate adjustments to costs reported on the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualOptional Membership – Membership and Enrollment
… to join NYSLRS. However, you must inform employees of their right to membership at the time of their initial employment. Beginning July 27, 1976, ERS … positions (under Civil Service Law); Employment of less than 30 hours per week, or less than the standard … Participating employer must notify every employee of the opportunity to join NYSLRS …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipMandatory vs. Optional Membership
… the Employees’ Retirement System (ERS) There are two types of membership in ERS, mandatory and optional. If you are a permanent, full-time employee of an employer that participates in the Retirement System, … than 30 hours per week, or less than the standard number of hours for full-time employment as established by your …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… performed site visits for construction projects, they did not routinely inspect the sites to ensure that prevailing …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Quality Care, Inc. (KQC). The New York City Department of Education (DoE) pays tuition and fees to KTI using rates … filed with SED. The State reimburses the DoE for a portion of its payments to KTI. For the two fiscal years ended June … services. The personal service disallowances consisted of $44,824 in excess salary costs for its Executive Director, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualMandatory Membership – Membership and Enrollment
… Mandatory members are required to join NYSLRS. Beginning July 27, 1976, membership is mandatory for: Employees who work in full-time, permanent … and firefighters). Before July 27, 1976, membership was mandatory for: Jobs with competitive classification. The date …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipAnnual Wage for New Tier 6 Employees
… Tier 6 Benefit Information Contribution rates of Tier 6 members are …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesCUNY Bulletin No. CU-796
… Purpose: The purpose of this bulletin is to provide agency instructions for … Titles. Affected Employees: CUNY employees in the titles of Oiler, Stationary Engineer, and Senior Stationary Engineer … entered and filed on 06/27/2024 between the Comptroller of the City of New York and Local #30 and Local #15 ( …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-796-cuny-retroactive-rate-increases-oiler-stationary-engineerAccuracy of Reported Discharge Data (Follow-Up)
… of the three recommendations included in our initial audit report, Accuracy of Reported Discharge Data (Report 2009-N-9). Background In our initial audit report, … of the three recommendations included in our initial audit report Accuracy of Reported Discharge Data 2009N9 …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followDiNapoli: State Contractor Failed to Pay Prevailing Wages
… during 2013. That amount may be higher because the workers did not receive supplemental and other benefits to which they … contracts. Shorefront officials told auditors the company did not pay the prevailing wage rates because workers would …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesState Agencies Bulletin No. 2311
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding … who meet the criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes … The purpose of this bulletin is to inform agencies of the updated IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025State Agencies Bulletin No. 2200
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding … who meet the criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes … The purpose of this bulletin is to inform agencies of the updated IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2416
… Revenue Service) tax withholding requirements for 2026 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2026 through December 31, 2026. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2026 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2416-summary-tax-related-changes-2026State Agencies Bulletin No. 1799.1
… taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the employee’s garnishment has been satisfied. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateState Agencies Bulletin No. 1799
… taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the employee’s garnishment has been satisfied. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateState Agencies Bulletin No. 1375
… Income Tax Withholding Rates Withholding Allowance Amount Social Security Wage Base Qualified Parking Benefits Qualified Transit Pass Mileage Rates Tax Rates The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1375-summary-tax-related-changes-2015State Agencies Bulletin No. 1632
… To inform agencies of the updated IRS tax withholding requirements for 2018 and other tax related topics. Affected … take. OSC Actions OSC has updated PayServ with the new IRS requirements for 2018. Agency Actions Informational. Please … To inform agencies of the updated IRS tax withholding requirements for 2018 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018State Agencies Bulletin No. 1715
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2019 and … meeting the criteria as explained in this bulletin Summary of Changes To date, the IRS has issued guidance on changes to … Tax Changes IRS Notice 1036 provides an early release of certain 2019 Income Tax changes reflected in IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019State Agencies Bulletin No. 2104
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding … who meet the criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes … The purpose of this bulletin is to inform agencies of the updated IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023