Search
Opinion 92-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli Urges Parents to Open a College Savings Account for Their Children
… New York State’s 529 College Saving Program has helped New York … share of account owners, anyone can open a 529 account on behalf of a child. A Direct Plan account can be opened for … withdrawals are exempt from both federal and state income taxes. For more information about New York State’s 529 …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenApproved State Contracts and Payments
… contracts and payments is available at www.openbooknewyork.com . Major Contracts Approved Division of the Budget $21 … for state agencies and public authorities valued at $16 billion and approved nearly 2 …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… at different points in the distribution chain, depending on the product involved. Fuels subject to PBT include motor … Transactions exempt from PBT include sales to federal, state, and local governments and sales of certain types of … and bridges. The Department jointly administers the two taxes, which are reported on the same series of tax forms. …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followOpinion 91-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of its own. Since the town parks are financed by town-wide taxes, they are open to all town residents, including … on land owned by the municipality itself in order to carry out the legislative intent that the trust fund is "to be used …
https://www.osc.ny.gov/legal-opinions/opinion-91-36State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Insurance Program: UnitedHealthcare: Overpayments for Out-of-Network Anesthesia Services Provided at In-Network … in overpayments that occurred because United paid for out-of-network anesthesia services that should have been done …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 433
… Executive agencies of new procedures for processing Step 3 Out-of-Title Grievances and the new earnings code S3G . … must submit a letter to the Director of the Bureau of State Payroll Services stating the actual dates of the … Comments page to explain the transaction. Tax Calculations Taxes for Earnings Code S3G will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesOpinion 2002-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … present (see Memorandum of the Association of Towns of the State of New York, dated July 2, 1975, on A. 8044, enacted as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6State Agencies Bulletin No. 1283
… automatic processing and to provide agency instructions for payments not processed automatically. Affected Employees … Laws of 2012 and a GOER memorandum dated 11/14/13 provide for a Uniform Cleaning and Maintenance Allowance Payment to … Laws of 2012 and a GOER memorandum dated 11/04/13 provide for a Clothing Allowance Payment to eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1283-2013-uniform-cleaning-and-maintenance-allowance-payment-and-clothingState Agencies Bulletin No. 1210
… automatic processing and to provide agency instructions for payments not processed automatically. Affected Employees … Laws of 2012 and a GOER memorandum dated 11/21/12 provide for a Uniform Cleaning and Maintenance Allowance Payment to … Laws of 2012 and a GOER memorandum dated 11/21/12 provide for a Clothing Allowance Payment to eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1210-2012-uniform-cleaning-and-maintenance-allowance-payment-and-clothingOpinion 88-60
… NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p 159; 15 Opns St Comp 1959, … and reasonable ( Blank v Browne , 217 App Div 624, 216 NYS 664). This Office has advised that, in order to assure …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Division of Housing and Community Renewal Bulletin No. DH-57
… of the Laws of 2008 implemented the agreement between the State and Rent Regulation Services Unit (RRSU) and provides … payments will be in the amount of $1,250 or $2,500 based on the eligibility criteria below. *Employees who have been … who received the automatic LLS payment. Withholding Taxes This payment is subject to Federal, State, and local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-57-october-2012-rent-regulation-services-unit-rrsuSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… (PANYNJ) was established in 1921 and was the first bi-state agency ever created under a clause of the Constitution … in forgone revenue in the approximate amount of $828,290. On January 8, 2019, PANYNJ officials provided a preliminary … at market rate. We found that, for Port Commerce, seven out of nine leases had various segments of the property …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card … Village office. Institute procedures to ensure that all payments for personal services to the Justice are based on …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198City of Amsterdam – Budget Review (B24-5-5)
… the City’s estimates for its share of Social Security and Medicare taxes have been underestimated by $65,874. The … funds self-sufficient. Review Social Security and Medicare appropriations and make modifications as necessary. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5State Agencies Bulletin No. 1766
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2019 PEF Performance Advances and provide instructions for payme
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1766-october-2019-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1765
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2019 CSEA Performance Advances and provide instructions for paym
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1765-october-2019-csea-performance-advancesState Agencies Bulletin No. 1671
… which implemented the 2016-2019 Agreement between the State of New York and PEF, provides for payment of performance advances on October 1 to eligible PEF employees based on the 2018 … employee’s taxable gross and are subject to all employment taxes and income taxes. Income taxes will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1671-october-2018-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1670
… which implemented the 2016-2021 Agreements between the State of New York and CSEA, provides for payment of performance advances on October 1, 2018 to eligible CSEA employees based on the … employee’s taxable gross and are subject to all employment taxes and income taxes. Income taxes will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1670-october-2018-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1592
… which implemented the 2016-2019 Agreement between the State of New York and PEF, provides for payment of performance advances on October 1 to eligible PEF employees based on the 2017 … employee’s taxable gross and are subject to all employment taxes and income taxes. Income taxes will be calculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1592-october-2017-public-employees-federation-pef-performance-advances