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Opinion 2007-1
… with the American with Disabilities Act of 1990 (“ADA”) (42 USCS §12101 et seq .). This program operates seven … by the State Legislature, all contracts for public work involving an expenditure in excess of $20,000 shall be … each employee. A paratransit dispatcher probably must know how to use a TDD [telecommunications devices for the deaf] …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Accounts Payable Advisory No. 50
… Subject: Obtaining early payment discounts from vendors. Reference: Guide to Financial … the appropriate payment terms to maximize early payment discounts, please refer to the GFO, Chapter XII, Section 5.F … Obtaining early payment discounts from vendors …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsOther Bulletin No. 68.1
… (Sick Lv) whose Comp Rate Code is ANN and work percent is 50% on 03/30/2023. Employees with an Employee Status of … whose Comp Rate Code is ANN and work percent is less than 50% on 3/30/2023. Employees with an Employee Status of Leave … by the proration percentage and rounded to the nearest cent. This is the prorated Signing Bonus payment amount. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-681-state-university-construction-fund-scf-civil-serviceOther Bulletin No. 68
… OSC’s automatic processing of the SCF CSEA Signing Bonus and to provide processing instructions for entering the … between the State University Construction Fund (SCF) and the Civil Service Employees Association, Inc. (CSEA), … The Signing Bonus lump sum payment is not pensionable and not subject to across-the-board increases but must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-68-state-university-construction-fund-scf-civil-serviceState Agencies Bulletin No. 2161
… Purpose: The purpose of this bulletin is to inform agencies of the New Locked Query (LQ_TAX_NEW_W4_REQUIRED) to help them … The purpose of this bulletin is to inform agencies of the New Locked Query LQTAXNEWW4REQUIRED to help them identify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesState Agencies Bulletin No. 2043
… Purpose The purpose of this bulletin is to notify agencies of a new prior year NYSTRS arrears … code, reporting for the new code and provide instructions to enter employee arrears. Affected Employees Employees … who owe NYSTRS arrears associated with a school year prior to the current school year (7/1-6/30) are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersState Agencies Bulletin No. 2165
… blank when entering the initial adjustment record or a new adjustment record. When adjusting the Earnings amount or … subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2165-public-employees-federation-pef-2023-non-pensionable-lump-sum-paymentOpinion 88-55
… amount of financial information concerning these funds. In this regard, we note that the Court of Appeals has … 8400/87). Further, an incorporated fire company's use of funds is subject to the applicable provisions of the … detail (1) the assets and liabilities, including the trust funds, of the corporation as of the end of a twelve month …
https://www.osc.ny.gov/legal-opinions/opinion-88-55State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… Inc., delivery service DoorDash Inc., and personal finance company SoFi Technologies. DiNapoli’s proposal would provide … and accountability resolutions since the Citizens United decision of 2010. Their work has been crucial for … to comprehensively disclose their political spending. This group of companies scored poorly on the 2023 CPA-Zicklin …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureOpinion 89-28
… TOWN LAW, §§192-a, 194-a, 202, 202-b: The cost of a water storage tank may be allocated between proposed and existing … water study and the allocation of the cost of a new water storage tank. You indicate that a number of water districts … in the town are supplied by a neighboring city. A storage tank within the city which supplies certain of these …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Oversight of Mitchell-Lama Application Fees
… Objective To determine if the New York City Department of Housing … (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees to applicants or turned them over to the Office of the State … To determine if the New York City Department of Housing …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesOpinion 95-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a …
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Agencies Bulletin No. 1043
… Purpose To inform agencies of the content information for the 2010 Form W-2. Background … An employee who has worked for one (1) company, State of New York (NYS) or City University of New York (CUNY) during the year will receive only one (1) … To inform agencies of the content information for the 2010 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010State Agencies Bulletin No. 950
… Purpose To inform agencies of the content information for the 2009 Form W-2 Background According to IRS Publication 15, Circular E for 2009, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required … To inform agencies of the content information for the 2009 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/950-form-w-2-wage-and-tax-statement-calendar-year-2009UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and retired … that occurred before those rates took effect. From a sample of 100 claims, we calculated a potential cost savings …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsOpinion 88-52
… Exceptions (contracts with not-for-profit corporations) -- Disclosure of Interest (when required) COMMUNITY COLLEGES -- Conflicts of Interest … which purchases real property from county) GENERAL MUNICIPAL LAW, §§802(1)(f): Officers and employees of a … individuals all of whom are paid by the county are required to comply with the disclosure requirements of …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… 515,301 760 183,161 Investments at fair value: U.S. government obligations 13,056,037 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsOpinion 2000-9
… bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation … payments) GENERAL MUNICIPAL LAW §858(7): An industrial development agency may not determine at the end of a year to … was already paid. The governing board of the industrial development agency, in fixing the executive director's total …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Agencies Bulletin No. 2261
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the September 2024 PEF Performance Advances and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2261-september-2024-public-employees-federation-pef-performance-advances-andMessage from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of the economic shutdown on the … State Fiscal Year SFY 202021 will long be remembered for the disruption caused by the COVID19 pandemic and for the …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptroller