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Opinion 88-57
… This opinion represents the views of the Office of the State Comptroller at the time … legislative determinations which must be made in light of all facts and circumstances relating to the justification for … criteria (Real Property Tax Law, §467). This statute, like all legislative enactments, carries a strong presumption of …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Kids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… for ineligible vehicle costs (among a range of ineligible expenses.) KQC did not comply with provisions of the Manual … time and attendance records, and the classification of expenses in its accounting records. Key Recommendations SED … time and attendance records and classification of expenses. KQC should comply with the procedural guidance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualOptional Membership – Membership and Enrollment
… you must inform employees of their right to membership at the time of their initial employment. Beginning July 27, … member and must be enrolled and reported to us for all their public employment, including work with more than … participating employer . Employees’ Right to Membership All employees of the State or of a participating employer, …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipAnnual Wage for New Tier 6 Employees
… the employee’s wage. When to Submit the Annual Wage The law requires employers to provide the employee’s projected …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesMandatory vs. Optional Membership
… Membership in the Employees’ Retirement System (ERS) There are two types of … assuming the application is immediately forwarded to us. All New York State employees or employees of participating … System (PFRS) Membership in PFRS is not optional. All police officers and paid firefighters working for …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… ineligible vehicle costs, $16,389 for numerous personal expenses, and $3,753 in expenses claimed for the private residence of the Executive … time and attendance records, and the classification of expenses. Key Recommendations SED should review disallowances …
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)
… managers and field representatives performed site visits for construction projects, they did not routinely inspect the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followMandatory Membership – Membership and Enrollment
… for: Employees who work in full-time, permanent 12-month ERS positions. They must also earn at least the New … and for you as the employer. Member Must Purchase Service For members who are in a contributory retirement … plan, they will be required to purchase this service credit, including interest , to avoid a reduction in their …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipState Agencies Bulletin No. 2200
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … their withholding must use the newest Form W-4, which does not use allowances. Please refer to Payroll Bulletin No. … “79”, “80”, “81”, “82”, “83”, “84”, “85, “86”, “87”, “88” have expired. Expired ITINS – ITINs with the middle digits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2311
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … their withholding must use the newest Form W-4, which does not use allowances. Please refer to Payroll Bulletin No. … “78, “79, “80, “81, “82, “83, “84, “85, “86, “87, “88” have expired. Expired ITINS – ITINs with the middle digits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025State Agencies Bulletin No. 1799.1
… This bulletin supersedes Payroll Bulletins 1676 and 1799 Purpose The purpose of this bulletin is to inform … who have a writ of garnishment or New York State tax levy are affected. Background The Federal Consumer Credit Protection Act (Title III) (CPPA) places limits to creditor garnishments and New York State tax levies …
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
… or in some instances, garnishments no longer being taken for employees due to new minimum wage rates affecting the general deduction rules for calculating new and existing writs of garnishments … is the lesser of 25% of the employee’s disposable earnings for the week or the amount by which the employee’s disposable …
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
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2015 and other related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1375-summary-tax-related-changes-2015DiNapoli: State Contractor Failed to Pay Prevailing Wages
… working for the state to pay the prevailing wage rates and fringe benefits set for the locality where the work is …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesState Agencies Bulletin No. 1632
… for informational purposes only. Social Security & Medicare Wage Base and Tax Rate Information The Social … There is no limit on the amount of wages subject to Medicare tax. The Social Security tax rate of 6.2% and Medicare tax rate of 1.45% remain the same. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018State Agencies Bulletin No. 1715
… Employees Employees meeting the criteria as explained in this bulletin Summary of Changes To date, the IRS has … early release of certain 2019 Income Tax changes reflected in IRS Publication 15 (Circular E) Employer’s Tax Guide 2019. … does not apply to nonresident alien students from India. Supplemental Wage Withholding OSC uses the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019State Agencies Bulletin No. 1812
… Subject Summary of Tax Related Changes for 2020 Purpose The purpose of this bulletin is to inform … of the updated IRS tax withholding requirements for 2020 and other tax related topics. Affected Employees … has issued guidance on changes to the following areas for 2020: Withholding Rates and Tax Brackets Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020State Agencies Bulletin No. 2104
… Revenue Service) tax withholding requirements for 2023 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2023, through December 31, 2023. OSC Actions: OSC has updated PayServ with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023Accuracy of Reported Discharge Data (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Accuracy of Reported Discharge Data (Report 2009-N-9). Background In …
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 … employee who receives a supplemental wage for a payment in PaySR. Tax Tables To request a copy of the 15T- New … publication. Effective Date(s) New rates will be reflected in the Institution checks dated August 9, 2001 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/267-supplemental-wage-flat-withholding-rate-decrease