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Taxes and Interest
… to report certain types of payments to the Internal Revenue Service (IRS). If your refund paid within a calendar …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestNew York’s Economy and Finances in the COVID-19 Era
… July 7: one-third of State residents aged 18 and older felt nervous, anxious or on edge more than half of the time … interest or pleasure in doing things; and 24 percent felt down, depressed or hopeless. National percentages were …
https://www.osc.ny.gov/reports/covid-19-july-22-2020Unified Court System Bulletin No. UCS-352
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment of the 2025 Judicial Longevity Payment (JLP) and to provide instructions for payments not processed … The purpose of this bulletin is to provide agencies with instructions for manual payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentOpinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Life Changes: What If I Work After Retirement?
… and I are here to help. Sincerely, Thomas P. DiNapoli State Comptroller Thinking of Returning to Work? Your … you return to work after retiring from either the New York State and Local Employees’ Retirement System (ERS) or the New York State and Local Police and Fire Retirement System (PFRS). New …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… contracts, may be structured on the basis of a fixed contract term (e.g. three years) plus one or more annual (or … fixed term, it is necessary for the agency to process a contract extension. This extension requires the approval of … (OSC), if such approval was required for the original contract, and the submission of relevant documentation. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your … number of sick leave days allowable is 165. The additional credit is determined by dividing your total unused, unpaid …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveOvertime Limits for Tier 5
… ERS Tier 5 Members Your overtime limit increases each calendar year by 3 percent. Refer to the table below for your annual limit. Calendar Year Overtime Limit 2039 $35,348.48 2038 $34,318.92 … $27,091.67 2029 $26,302.59 2028 $25,536.50 2027 $24,792.71 2026 $24,070.60 2025 $23,369.51 2024 $22,688.85 2023 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5State Comptroller DiNapoli Statement on New York City Budget
… into greater clarity in the coming months, the city should lay bare the potential risks of the decisions made by these …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did … value, resulting in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsHelping Hands School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report (CFR) were properly … To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal … To determine whether the costs reported by Helping Hands School Helping Hands on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualCity of Fulton – Fiscal Stress (2013M-310)
… of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background … The Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year were approximately $15.5 million. …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and … year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were maintained … East Aurora Union Free School District High School ExtraClassroom Activity Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomKIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… budgeted operating expenses for the 2012-13 fiscal year are about $4.4 million. Key Findings We reviewed four … for the students reviewed. At the end of the fiscal year, the Finance Manager completes a reconciliation of … We reviewed his reconciliation for the 2011-12 school year and the reconciliation appeared reasonable. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Chenango Valley Central School District – Budget Review (B4-13-11)
… in the District’s general fund and school lunch fund as of June 30, 2008. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Background The Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The … Valley Stream Union Free School District 24 Leave Accruals and Separation Payments 2016M335 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationSchoharie Central School District – Financial Condition (2013M-263)
… District is located in portions of Schoharie, Albany, Montgomery and Schenectady Counties. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Schroon Lake Central School District – Financial Condition (2014M-145)
… fund budgeted appropriations for the 2013-14 fiscal year were approximately $7.4 million. Key Finding The … the amount that may be carried over into the next school year. As a result, real property taxes have been … were well below the budgeted appropriations for each year we reviewed. The Board did not establish a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145City of Lockport – Budget Review (B21-1-9)
… ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for … included in the proposed budget. In 2020 the City lost an arbitration ruling that requires it to hire 12 … The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9