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State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Brookhaven Local Development Corporation – Project Approval … realize increased prosperity and economic benefit from the projects that the corporation approves. To do so, … and found that the treasurer did not receive surplus money from a referee after the sale of foreclosed property on April …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1193
… Purpose To explain why the Retirement Plan check box in box 13 on form W-2, must be checked for … Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for all employees who are either: Covered* by an employer provided retirement plan or Were an active participant for any part of 2012 in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2State Agencies Bulletin No. 816
… for identifying employees who may be due a Pre-Shift Briefing adjustment and to provide agencies with procedures … who have been in positions eligible to receive Pre-Shift Briefing in Fiscal Year 2007-08 and who are employed in the … Award/Agreement provides for a minimum annual Pre-Shift Briefing Pay amount of $1,248 annually. For employees who do …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-preState Agencies Bulletin No. 2079
… Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee … to PayServ and the amount is reflected on the employee’s paycheck advice or pay stub as a “Taxable Expense” (Earnings … Social Security tax ($9,114.00 ) for 2022 will only have a deduction for the Medicare tax deficiency in a 2023 paycheck. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2064
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable … affected. Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an Educational Assistance program is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2064-educational-assistance-benefits-2022State Agencies Bulletin No. 1957
… with instructions for processing taxable Educational Assistance Benefits for 2021. Affected Employees Employees … and/or Union (PEF and/or CSEA) paid qualified Educational Assistance benefits that exceed the $5,250 exclusion limit … Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an Educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1863
… with the 2020 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel … Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee … December 31, 2020 . Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1860
… affected. Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … and Pay Period 19 Current (check dated December 17, 2020). Tax Information Educational Assistance exceeding $5,250 is … deposit advice statement. OSC has prepared the attached letter explaining the tax rules governing educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsState Agencies Bulletin No. 1769
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … stub as a “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2019 will occur … reportable taxable income in box 1 on the employee’s 2019 Form W-2. Social Security/Medicare tax deficiency deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1769-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1414
… Salary Increase: Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1414-managementconfidential-mc-first-2-parity-increase-effective-july-2015XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… CONSEQUENCES OF TRAVEL REIMBURSEMENTS – OFFICIAL STATION VS. TAX HOME The following sections provide important …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Agencies Bulletin No. 2313
… Services Unit BU 67 (DC 37) State University Construction Fund BU 97 (CSEA) Background: The following Chapter Laws … BU 97 (SCF CSEA) ANN, 21P, CAL, or BIW (only if the employee is on a Paid Military Stipend Leave) Graded … Medical Leave (LOA/FML) Leave of Absence due to Child Care Leave (LOA/CCL) Leave of Absence due to Discretionary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitState Agencies Bulletin No. 2019
… years 2022-2023 and includes the April 1, 2022 PEF Salary Schedule . Per the PEF Agreement, seasonal hourly employees … the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – If the … employee’s Grade on the Position Data page (based on the NYS Position Number) is equal to 600 and a value exists in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseState Agencies Bulletin No. 2121
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Code of ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 001-025) Employees with a Comp … not eligible for the salary increase unless the employee is budgeted as per diem but is paid using FEE. Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2121-april-2023-civil-service-employees-association-csea-3-salary-increaseState Agencies Bulletin No. 2224
… 2024 CSEA Salary Increases. The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP709 – Mass Salary … code other 2222, and the salary is equal to a salary step of the employee’s grade on the effective date based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseOpinion 89-45
… plus hourly rate for attorney employed as counsel to zoning board of appeals) ZONING AND PLANNING -- Zoning Board of Appeals (paying fixed amount plus hourly rate … a town may pay an attorney employed as counsel to the zoning board of appeals a fixed annual amount for certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 89-33
… be paid without prior audit by the board of trustees, upon certification of the officer or employee having direct … officer or employee having direct supervision of the claimant to the effect that such services indicated on such … the officer or employee having direct supervision of the claimant. As you will note, this statute encompasses …
https://www.osc.ny.gov/legal-opinions/opinion-89-33DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… Erie County Medical Center Corp. (ECMCC) paid out approximately $673,000 in improper and … Erie County Medical Center Corp ECMCC paid out approximately $673000 in improper and …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesProtection of Child Performers
… the legal requirements that help protect the welfare of child performers. The audit covers the period April 1, 2014 … of the State Labor Laws (Law) were established to protect child performers, including models, whose interests and … may be vulnerable to exploitation. The Department’s Child Performers Unit (Unit) is responsible for monitoring …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… covered the period from January 2019 through February 2024. About the Program The Mitchell-Lama Housing Program … Mitchell-Lama developments. As of February 22, 2024, there are 93 HPD-supervised Mitchell-Lama rental and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developments