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Opinion 92-40
… of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … by a municipality without express statutory authority (see NY Const., art XVI, §1; Sonmax, Inc. v City of New York , 43 … §94, which authorizes municipalities operating certain public utilities to earn "a fair return on the value of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 94-19
… that the constitutional amendment anticipates prospective application to bonds issued on or after January 1, 1994. The …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Other Bulletin No. 1
… Be Active part-time annual salaried, hourly, or paid on a per diem basis (Pay Basis Code is FEE) on March 31, 2004 Have a … Be Active part-time annual salaried, hourly, or paid on a per diem basis (Pay Basis Code is FEE ) on March 31, 2004 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-1-lump-sum-bonus-payments-suny-construction-fund-employeesDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… to State Comptroller Thomas P. DiNapoli’s annual report on New York City’s securities industry. “The last two years of profits …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsDiNapoli Releases Fiscal Stress Scores
… A total of 20 local governments in New York State ended their fiscal year 2021 designated in some form of fiscal stress , down …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… demonstrates a clear need for a continuing commitment to reduce the incidence of food insecurity. While income is a … return in 2022. The credit is not taxable; receiving it does not affect anyone’s eligibility for, or lower the amount … Urban Institute, “ Does SNAP Cover the Cost of a Meal in Your County? The latest data on the gap between SNAP benefits …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsDiNapoli Releases Review of Executive Budget
… reserves, so we are better prepared for future emergencies or an economic downturn.” The SFY 2022-23 Executive Budget … national economies. Continued disruptions in supply chains or uncontrolled price increases are also risks. Higher … would be set aside for reserves, but only $920 million or 18% would be to restricted reserves, despite an allowed …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetHerkimer Central School District – Financial Condition (2016M-68)
… Background The Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has approximately … fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68DiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… dry up at the end of fiscal year (FY) 2025. If revenues do not trend better than projected, the city may be forced to … school faculty and staff, as well as students and families have been resilient and resourceful in the face of the … to meet short-term challenges, but it won’t last forever. I urge the department to address future budgetary risks and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapAlternate Contribution Stabilization Program
… Overview Legislation enacted as part of the State budget (Chapter 57, Part BB, Laws of 2013) … increase or they may have to make an additional graded payment as rates decrease. Employers who wished to … payment, and you would not be able to amortize your annual pension contribution. If you have a reserve fund balance …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programState Agencies Bulletin No. 1522
… earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the … Tax Information CFR is subject to all applicable withholding taxes. The CLEFR amount will be reported on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016State Agencies Bulletin No. 1436
… on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s Paycheck/Advice The Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015State Agencies Bulletin No. 1106
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the … to affected PEF and M/C participants explaining the tax rules. CSEA participants are informed of the taxability … Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. … To inform agencies that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the … to affected PEF and M/C participants explaining the tax rules. CSEA participants are informed of the taxability … Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. … To inform agencies that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1096
… 408 SUNY TDA Fidelity 413 NBE Tax Deferred Annuity 414 NYT Tax deferred Annuity 415 SUNY Tax Deferred Annuity 417 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1096-retirement-plan-checkbox-form-w-2Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated discretionary functions to independent contractors. Background The Village of Village … Because there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Opinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Overtime Limits for Tier 5
… earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more than the annual limit, it will not be factored into your pension and your employer should not withhold member … information about your retirement benefits and how your pension will be calculated. Rev. 2/25 … For Tier 5 members …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Overtime Limits for Tier 6
… Overview For members of Tier 6, New York State Retirement and Social Security Law limits the amount of overtime pay included in the calculation of your final …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… Key Findings The Town does not reconcile the amount of money collected with the amount of trash disposed at the … the amount of trash brought in and record the amount of money received and a second person receive the cash for these … are accounted for and deposited in the bank. Reconcile the money received to the supporting documents to ensure the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24