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Yates County – Court and Trust Funds (2025-C&T-1)
Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 through December 31 2024
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1State Agencies Bulletin No. 1127
… of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2011 Form W-2 (Wage and Tax Statement) and agency appropriations. … January 6, 2012 will be reflected in the employee’s 2011 Form W-2 and be refunded in full to the agency appropriation. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012State Agencies Bulletin No. 1214
… for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on … the constructive receipt rule is when the entire original check is returned. The IRS deems that constructive receipt … after the January 4, 2013 deadline. If the original check is returned, all wages and taxes will be reduced on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013Cattaraugus County – Court and Trust Funds (2014M-85)
… examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and … examine the Countys controls to safeguard and account for court and trust funds for the period of January 1 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85DiNapoli: Tax Cap Set at 2% in 2024
… Property tax levy growth will be capped at 2% for 2024 for local … as well as 44 cities and 13 villages. "Allowable tax levy growth will be limited to 2% for a third consecutive … to override the tax cap. Chart Allowable Tax Levy Growth Factors for Local Governments …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024CUNY Bulletin No. CU-879
… is to provide agency instructions for processing the CUNY 2026 3.0% general salary increase for International Alliance … a 3.0% general salary increase has been authorized for 2026. Effective Dates: Transactions to process the 2026 general salary increase may be entered beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-879-cuny-2026-30-general-salary-increase-international-allianceState Agencies Bulletin No. 1844
… between 04/02/2020 and 10/01/2020 and/or relating to the October 2020 cycle are affected. Background When an employee reaches job rate on the October payment cycle, the increment code format is YY10. For October 2020, the increment code would be 2010. However, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1844-new-increment-code-representing-job-rate-status-october-2020-cycleDivorce – Non-Contributory Plan for ERS Tier 1 Members
… NonContributory Plan information for ERS Tier 1 members under Section 75c Divorce …
https://www.osc.ny.gov/retirement/publications/1501/divorceDivorce – Non-Contributory Plan for ERS Tier 2 Members
… NonContributory Plan information for ERS Tier 2 members under Section 75c Divorce …
https://www.osc.ny.gov/retirement/publications/1506/divorceDivorce – Coordinated Plan for ERS Tier 6 Members
… Coordinated Plan information for ERS Tier 6 members under Article 15 Divorce …
https://www.osc.ny.gov/retirement/publications/1530/divorceOpinion 88-2
… of (means of financing collection in villages) MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(2); VILLAGE LAW, §5-518: A … services for all residents by contracting with a private carter after competitive bidding, may pay for such … established with varying rates to be charged to different classes of users related to the varying benefits received by …
https://www.osc.ny.gov/legal-opinions/opinion-88-2State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… Governor Cuomo and the Legislature deserve credit for adopting a timely budget. Still, it is unfortunate that … Governor Cuomo and the Legislature deserve credit for adopting a timely budget …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetOpinion 88-74
… (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, §57.07; … requirements, contribute public funds to a veterans memorial committee for the purpose of erecting a memorial monument. You advise that a Vietnam Veterans …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Divorce – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members under Article 15 Divorce …
https://www.osc.ny.gov/retirement/publications/1523/divorceReporting Forms and Publications
… Property (AC 2686) Security Delivery Instructions Verification and Checklist for Unclaimed Property (AC 2709) …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… P-Card reconciliation using an appropriation which is lapsing can be performed up until the published deadline. … the published lapse date, and if a lapsing appropriation is used, will fail budget check at that time. All … last day interagency vouchers will be paid before lapsing is on the published deadline. Payment of interagency vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesState Agencies Bulletin No. 868
… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are … with the appropriate wage, income and benefit information. 2008 Form W-2 Content 2008 Form W-2s will include earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008State Agencies Bulletin No. 327-A
… Purpose To notify agencies of the procedures for processing Productivity Gain Payments Affected Employees … check in payroll period 6 Lag, check dated 7/11/02, for employees in Institution agencies and payroll period 7 Lag, check dated 7/17/02, for employees in Administration agencies. Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/327-2002-productivity-gain-program-lump-sum-payments-employees-representedState Agencies Bulletin No. 145
… automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately Automatic … affects the amount an employee should have been paid for a closed contract period, the adjustment will automatically be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentState Agencies Bulletin No. 1420
… online process for all active agency codes. The current paper process will no longer be accepted after 10/20/2015. … certification process requires each agency to submit a paper form to OSC certifying their payroll each pay period. A … created in the NYS payroll system (PayServ) to replace the paper process. OSC Actions OSC has developed a new Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certification