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Opinion 88-57
… Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). … governmental purpose (see, e.g., Maresca v Cuomo , 64 NY2d 242, 485 NYS2d 724; People v Ditniak , 28 NY2d 74, 320 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Kids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… preschool children. KQC leases office space in Manhattan for its business operations. In turn, KQC subleases to and … in an annual CFR filed with SED. SED reimburses the DoE for a portion of its payments to KQC. For the two fiscal … service disallowances consisted of $73,258 in excess salary costs for its Executive Director/Owner and $64,878 in …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualOptional Membership – Membership and Enrollment
… must, at the time of hiring, inform new employees in writing of the right to membership. The law also requires …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipAnnual Wage for New Tier 6 Employees
Tier 6 Benefit Information Contribution rates of Tier 6 members are based on the wages they earn Here is how they are calculated Annual Wage Calculation
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesMandatory vs. Optional Membership
… two types of membership in ERS, mandatory and optional. If you are a permanent, full-time employee of an employer that … of participating employers, whose membership in ERS is not mandatory, still have the right to join. Section 45 of the Retirement and …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipKids & 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 set by SED, which are based on financial information … with KQC, time and attendance records, and the classification of expenses. Key Recommendations SED should …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… audit examined whether the Dormitory Authority of the State of New York (Authority) effectively monitored … responsibilities regarding Article 8, Section 220 of the State Labor Law on Public Work. However, although Authority … Audit/Report of Interest Dormitory Authority of the State of New York: Monitoring of Prevailing Wage Compliance …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followMandatory Membership – Membership and Enrollment
… ERS positions. They must also earn at least the New York State’s minimum wage . The date of membership is the date of …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipState Agencies Bulletin No. 2200
… information. New York Tax Withholding Rates 2024 New York State, New York City and Yonkers withholding tax tables remain unchanged from 2023. New York State, New York City, and Yonkers Withholding Allowance The value of one New York State, New York City, and Yonkers withholding allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2311
… Revenue Service) tax withholding requirements for 2025 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2025 through December 31, 2025. OSC Actions: OSC has updated PayServ with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025State Agencies Bulletin No. 1799.1
… agencies of changes in certain garnishment deduction amounts, or in some instances, garnishments no longer being … agencies of changes in certain garnishment deduction amounts or in some instances garnishments no longer being …
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
… purpose of this bulletin is to inform agencies of changes in certain garnishment deduction amounts, or in some instances, garnishments no longer being taken for … Background The Federal Consumer Credit Protection Act (Title III) (CPPA) places limits to creditor garnishments …
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
… Base Qualified Parking Benefits Qualified Transit Pass Mileage Rates Tax Rates The Federal income tax withholding … at $1,000. Social Security & Medicare Wage Base and Tax Rate Information The Social Security wage base limit for 2015 … transportation benefits is $130 per month in 2015. Mileage Rates The standard mileage rate for computing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1375-summary-tax-related-changes-2015DiNapoli: State Contractor Failed to Pay Prevailing Wages
… A state Office of Mental Health (OMH) contractor hired to … wage rates and tried to hide its non-compliance with state law by misrepresenting hours worked and rates paid in … its janitorial workers since November 1, 2011, when its contract started and may have underpaid janitorial workers on …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesState Agencies Bulletin No. 1632
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2018 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 2018 Income Tax changes. To access this notice, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018State Agencies Bulletin No. 1715
… income has increased to $8,000 for 2019. This procedure does not apply to nonresident alien students from India. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019State Agencies Bulletin No. 1812
… guidance. NY Tax Withholding Rates The 2020 New York State and Yonkers withholding tax tables have been updated. … York City at the time of this bulletin issuance. New York State, New York City and Yonkers Withholding Allowance The value of one New York State, New York City, and Yonkers withholding allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020State Agencies Bulletin No. 2104
… information. New York Tax Withholding Rates 2023 New York State, New York City and Yonkers withholding tax tables have been updated. New York State, New York City, and Yonkers Withholding Allowance The value of one New York State, New York City, and Yonkers withholding allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023Accuracy of Reported Discharge Data (Follow-Up)
… of implementation 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, which was issued March 29, 2011, … of students discharged from City public high schools, in accordance with guidelines from the New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followState Agencies Bulletin No. 267
… Purpose To advise agencies of a decrease in the supplemental wage flat withholding rate from 28% to 27.5%. Affected Employees Any employee who receives a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/267-supplemental-wage-flat-withholding-rate-decrease