Search
Opinion 89-40
… department who is self-employed as a sole proprietor or a partner in a partnership may not be reimbursed for actual … , 243 NY 257). This suggests that a sole proprietor or a partner is not considered to be his or her own employer. … individual doing business as a sole proprietor or as a partner in a partnership does not have an employer-employee …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Thomas P. DiNapoli, Acting United States Attorney for the Northern District of New York John A. Sarcone III, and Acting Inspector General for U.S. Department of Transportation Office of Inspector … owner of Pearl Transit Corp., on ten counts of wire fraud for her role in a scheme to defraud New York State of over …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeState Agencies Bulletin No. 2402
… of the 2026 New York State Paid Family Leave Program rate. Affected Employees: All employees eligible for the New … of Financial Services has announced that the 2026 premium rate and the maximum weekly employee contribution for … of the 2026 New York State Paid Family Leave Program rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2402-2026-new-york-state-paid-family-leave-rate-increaseCUNY Bulletin No. CU-858
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees: Employees represented by DC37, Local … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-858-district-council-37-dc37-local-1087-dues-increaseState Agencies Bulletin No. 2401
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … salary factors. Dues for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … (code 475) are 1.3% of biweekly gross salary, not to exceed $36.13 per paycheck, and exclude overtime. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increaseDivision of Housing and Community Renewal Bulletin No. DH-146
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … 224) rate as follows: Annual Salary Deduction Amount Up to 27,999.99 $25.68 $28,000.00- $37,999.99 $27.00 $38,000.00- … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-146-district-council-37-dc37-local-1359-dues-increaseCUNY Bulletin No. CU-859
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … automatically increase the current dues amount from $50.16 to $50.86. Agency Actions: Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-859-district-council-37-dc37-local-983-dues-increaseState Police Bulletin No. SP-262
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … increase the current dues (code 227) amount from $52.95 to $58.60. Agency Actions: Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-262-new-york-state-police-investigators-association-nyspia-dues-increaseState Agencies Bulletin No. 2403
… agencies of the following maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for the calendar year 2026 Background: Pursuant to IRS IR-2025-67, released on … agencies of the following maximum contribution limits for employees enrolled in the New York State Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2403-deferred-compensation-maximum-contributions-limits-calendar-year-2026State Agencies Bulletin No. 2404
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 14, 2026. OSC Actions: OSC will update PayServ to reflect the pensionable overtime earnings limit for 2026 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2404-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2026State Agencies Bulletin No. 2405
… The purpose of this bulletin is to notify agencies of the 2026 maximum salary limit for ORP and VDC plan members. Affected Employees: Tier 1 … and 408 (k) (6) (D) (ii) will increase to $360,000 for the 2026 calendar year. Effective Dates: Effective beginning … The purpose of this bulletin is to notify agencies of the 2026 maximum salary limit for ORP and VDC plan members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2405-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Agencies Bulletin No. 2368.2
… Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of Deduction code 433, Unemployment Insurance Owed and … The purpose of this bulletin is to provide agencies with updated information on the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andVillage of Richmondville – Disbursements (2012M-178)
… The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations for … finances and operations. Key Findings The Board and Mayor did not ensure that only authorized disbursements were … Recommendations Ensure that the Clerk-Treasurer and Second Deputy do not have full control over the payroll process or …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Comptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… in Albany County Court. Mahtani’s sentencing is set for Aug. 20 and Melwani’s sentencing is scheduled for April 20. “Shaleen Mahtani and Denesh Melwani tried to … said. “My thanks to D.A. Kindlon and Superintendent James for their assistance in ensuring they were brought to …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsAnnual Financial Report
… AFR Changes Contact Us Enrollment Instructions [pdf] Notes to Financials Template [docx] Interactive User Manual User … Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… and comparing it to reconciled bank balances and money on hand. Provide the Board with her records for audit, as …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15State Agencies Bulletin No. 2413.1
… Transactions If an employee has received a compensation rate in excess of what they were eligible to receive, the … in an incorrect position which resulted in a compensation rate in excess of what they were eligible to receive, the … that the employee’s earnings will be reduced by the rate of recovery related to the overpayment, unless the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24131-revised-policies-and-procedures-addressing-overpaymentsOpinion 91-25
… increments or steps based on longevity and to holiday pay); (employment restrictions) GENERAL MUNICIPAL LAW, … longevity salary increments or steps, but not to holiday pay. A firefighter receiving payments pursuant to section … Law, §207-a(2) is entitled under the statute to holiday pay and to salary increments or steps based on longevity. You …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 2005-9
… the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component school … Whether a board member of a central high school district who is also an elected district …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Rockland County – Court and Trust Funds (2019M-45)
… 1, 2013 through August 15, 2018. Background The County Commissioner of Finance, County Clerk and Surrogate’s Court … property. Pursuant to New York State Finance Law, the Commissioner is required to submit a report on an annual …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45