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Opinion 88-57
… on the issues discussed in the opinion. WATER RENTS -- Rates (schedule of rates may include a classification under which low income … of a water district, may establish a schedule of water rates including a classification under which senior citizens … of a water district may establish a schedule of water rates under which senior citizens who meet certain income …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Kids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… the Training Institute (KTI). The New York City Department of Education (DoE) pays tuition and fees to KQC using rates … CFR filed with SED. SED reimburses the DoE for a portion of its payments to KQC. For the two fiscal years ended June … services. The personal service disallowances consisted of $73,258 in excess salary costs for its Executive …
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-membershipKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… children. KTI subleases from and shares office space with another privately-owned special education company, Kids … financial information KTI presents in an annual CFR filed with SED. The State reimburses the DoE for a portion of its … residence of the Executive Director. KTI did not comply with provisions of the Manual pertaining to a …
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)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followMandatory vs. Optional Membership
… Membership in the Employees’ Retirement System (ERS) There are two types of membership in ERS, mandatory and optional. If you are a permanent, … hours. The date of membership for optional membership in ERS is the date your application is received, or the date …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipMandatory Membership – Membership and Enrollment
… The date of membership is the date of full-time, permanent appointment. Employees who are eligible to join PFRS (both … The date of membership is the date of permanent appointment. Jobs with non-competitive classification. The … plan and elect another special plan within one year of appointment. Rev. 12/23 …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipAnnual Wage for New Tier 6 Employees
… annual wage amount. The annual wage is the projected base pay amount that a full-time employee is expected to earn for … rate × standard workday × 180 days worked = annual wage Daily Employees 12 month employees Daily rate × 260 days worked = annual wage 10 month employees …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesAccuracy of Reported Discharge Data (Follow-Up)
… the number of students discharged from City public high schools, in accordance with guidelines from the New York … Department of Education: Funding and Monitoring of the High School Attendance Improvement and Dropout Prevention Program …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followCUNY Bulletin No. CU-796
… the Senior Stationary Engineers “A”, “B”, “C”, and “C+” classification rates are eliminated and there shall be a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-796-cuny-retroactive-rate-increases-oiler-stationary-engineerDiNapoli: State Contractor Failed to Pay Prevailing Wages
… and fringe benefits set for the locality where the work is performed, but my auditors found numerous violations … support for treatment and transition programs of the South Beach Psychiatric Center in Staten Island. It contracts … with OMH to provide janitorial services at various South Beach outpatient facilities through an entity it …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesState Agencies Bulletin No. 2200
… Revenue Service) tax withholding requirements for 2024 and other tax related topics. Affected Employees: Employees … Revenue Service tax withholding requirements for 2024 and other tax related topics …
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. 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 … Internal Revenue Service tax withholding requirements for 2025 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025State Agencies Bulletin No. 1799
… this bulletin is to inform agencies of changes in certain garnishment deduction amounts, or in some instances, … levies. Affected Employees Employees who have a writ of garnishment or New York State tax levy are affected. … year’s minimum wage rate for that location. Current garnishment orders may be subject to a reduction in the …
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. 1799.1
… This bulletin supersedes Payroll Bulletins 1676 and 1799 Purpose The purpose of this bulletin is to inform … affecting the general deduction rules for calculating new and existing writs of garnishments (creditor garnishments) and New York State tax levies. Affected Employees Employees …
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. 2104
… tax withholding requirements for 2023 and other tax related topics. Affected Employees: Employees meeting the … tax withholding requirements for 2023 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023State Agencies Bulletin No. 1812
… a tax return as of January 1, 2020. ITIN holders in this group who need to file a tax return in 2020 will need to … completed IRS Form W-7. The IRS will mail letters to this group to inform them of the need to renew their ITINs if they …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020Monitoring of Prevailing Wage Compliance on Construction Contracts
… health care facilities, and State agencies. Most Authority construction contracts require the contractors to pay … which are to: properly advertise prevailing wage construction projects; ensure contractors file an original … project managers and field representatives site visited construction projects, they did not routinely inspect the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsState Agencies Bulletin No. 267
… Purpose To advise agencies of a decrease in the supplemental wage flat withholding rate … Employees Any employee who receives a supplemental wage for a payment in PaySR. Tax Tables To request a copy of the 15T- New Withholding Tables for 2001, contact the IRS at the toll free number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/267-supplemental-wage-flat-withholding-rate-decrease