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Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… of service credit to be vested, and you’re two months short, your sick leave credit can’t make up the difference. …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveCity of Fulton – Fiscal Stress (2013M-310)
… that have routinely relied on the appropriation of fund balance as a financing source, causing the City to incur … that the City should maintain. Reduce reliance on fund balance as a financing source and continue to evaluate and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310New York’s Economy and Finances in the COVID-19 Era
… those considered by the Census Bureau to have a “high propensity” to develop into businesses with employees … compared to a drop of 2.7 percent nationwide. Nationwide, “high propensity” applications represent about 34 percent of … of FY 2021,” the announcement states. Local governments, school districts, nonprofit organizations and other …
https://www.osc.ny.gov/reports/covid-19-july-22-2020Unified Court System Bulletin No. UCS-352
… taxes 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/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… OVERVIEW Invitations for Bids (IFBs) and Requests for Proposals (RFPs), and the resulting … on the basis of a fixed contract term (e.g. three years) plus one or more annual (or other periodic) renewals … Invitations for Bids IFBs and Requests for Proposals RFPs and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsState Agencies Bulletin No. 1866
… W-2. It should be used in addition to the original Form W-2. When requesting a Form W-2c, an agency must explain why a correction is … (pdf) attachment. The IRS does not require a corrected Form W-2 for an address change. There is a blackout period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsState Agencies Bulletin No. 339
… merit awards may consist of items such as store or restaurant gift certificates, bus tokens or transportation … award program may be taxable to the employee under the U.S. Internal Revenue Code. The conditions for taxation are … the OSC Procurement and Disbursement Guidelines, Bulletin No. G-153, dated September 28, 2000. In general, if the award …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesCity of Lockport – Budget Review (B21-1-9)
… the proposed budget. In 2020 the City lost an arbitration ruling that requires it to hire 12 firefighters. City …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9DiNapoli Announces 2019 Fiscal Stress Scores
… by local governments operating on a calendar year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes … are bleak for local governments trying to stay in the black, and many more local governments may be pushed into …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresCharlotte Valley Central School District - Budget Review (B4-15-6)
… The Charlotte Valley Central School District, located in Delaware, Otsego and Schoharie Counties, has a tentative … that the significant revenue and expenditure projections in the preliminary budget are reasonable. The District’s … limit. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Out-of-Service Death Benefit – Article 14 Benefits
… If you are a vested member with at least ten years of credited service, have not retired and you die more than one year after leaving public employment, 50 …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitOpinion 95-5
… equipment and costs necessarily incidental thereto, then that proportionate amount of the debt service on those …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 95-9
… credit for attending meetings of committees of a fire company); (pro rating the number of points credited for … for attending meetings of committees of a fire company. (3) A service award program may not provide for pro … firefighters receive credit for attendance at fire company committee meetings pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-9DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… to revenue; and Address problem gambling associated with all forms of gaming, including the lottery. Report A Question …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… (Franklin County), Sackets Harbor (Jefferson County), South Dayton (Cattaraugus County), and Whitehall (Washington … 28 and July 31. DiNapoli’s office evaluated the fiscal health of 519 villages, which predominantly have a fiscal … the fourth consecutive year. The villages of Huntington Bay and Wappingers Falls were both designated in the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… Authority, now stand at an average of $6.4 billion, down from the $10.4 billion forecast in August. The State … which could create fiscal pressure that could be pushed down to localities. National economic policy changes may also … spending in FY 2025 (adjusted for surplus transfers), down from 1.8% in FY 2023. Overall attrition in the city’s …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueReview of the Financial Plan of the City of New York, May 2022
The release of New York City’s $99.7 billion Fiscal Year (FY) 2023 Budget - $104.9 billion when adjusted for surplus transfers - and Financial Plan (the “April Plan”) signifies a remarkable fiscal turnaround since the adoption of the FY 2022 budget in June 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2023.pdfReview of the Financial Plan of the City of New York, August 2022
The City’s adopted budget for Fiscal Year (FY) 2023 reflects the countervailing forces of extraordinary efforts by the federal government to boost the economy over the last two years and an economic slowdown due to unanticipated factors, including supply chain issues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2023.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdfMaine Endwell Central School District – Budget Review (B4-13-14)
… for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome … Maine Endwell Central School District Budget Review B41314 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14