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IRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the New York State and Local Retirement System, may use in the calculation of benefits. It affects members who first … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationState Agencies Bulletin No. 2179
… Purpose: The purpose of this bulletin is to inform agencies of additional eligibility criteria regarding the CSEA, M/C … up from the prior row. Note: Overtime monies may also need to be recouped. Please refer to Recovering Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceSingle/Sole Source Award - C001085-1
Production of Paper Stock for Checks, Direct Deposit Advices, and W-2 Wage and Tax Statements
https://www.osc.ny.gov/files/procurement/pdf/c001085-1-single-sole-source-ad.pdfTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-mr-1.pdfComptroller's Fiscal Update: Revenue Trends through the Mid-Year of State Fiscal Year 2012-13, October 2012
As this report demonstrates, growth in tax collections must increase significantly to meet year-end projections.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2012-13.pdfFirst Half of 2018: Highest Growth in Local Sales Tax Collections in Almost Eight Years
First Half of 2018: Highest Growth in Local Sales Tax Collections in Almost Eight Years
https://www.osc.ny.gov/files/local-government/publications/pdf/first-half-2018-local-sales-tax-collections.pdfTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
Determine whether Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/canajoharie-2021-204.pdfLocal Sales Tax Collections Up 5.7 Percent in First Half of 2013; Growth Concentrated Downstate
Local Sales Tax Collections Up 5.7 Percent in First Half of 2013; Growth Concentrated Downstate
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0215.pdfCounty Sales Tax Revenues and Distributions to Other Local Governments, Fiscal Year Ending in 2023
County Sales Tax Revenues and Distributions to Other Local Governments, Fiscal Year Ending in 2023
https://www.osc.ny.gov/files/local-government/data/excel/county-sales-tax-distribution-data-table2023.xlsxCUNY Bulletin No. CU-797
… employee’s paycheck stub or direct deposit advice. If the number of earnings codes exceeds 13, agencies should utilize …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-797-city-university-new-york-cuny-ratification-bonus-paymentOpinion 99-3
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt … to designated charitable organization as memorial in honor of deceased firefighter) INSURANCE LAW, §§9104, … family of a deceased volunteer firefighter, as a memorial in honor of the deceased firefighter, made for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 2000-19
… Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled … A benevolent association may use foreign fire insurance tax monies to facilitate access to its meeting room and … elevator. In order to ensure that foreign fire insurance tax monies are used exclusively for the purposes set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 2000-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special acts) … word "family" as not being limited to relationships based on blood, marriage or adoption. Instead, these cases have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16DiNapoli Releases Annual IDA Report
… for nearly 59 percent of the total value. The Capital District region had the highest total project value upstate …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportXVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… of school districts initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when … according to preliminary data filed with the office of State Comptroller Thomas P. DiNapoli. As of March 2nd, 6 …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capState Agencies Bulletin No. 1552
… of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has … a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding eligibility and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1552-april-2017-public-employees-federation-pef-longevity-lump-sum-llsPayroll Improvement Project Bulletin No. PIP-008.1
… In order to reduce customizations, improve processing, and address stakeholder concerns, a variety of changes are … changes firsthand in December 2020 during Agency Testing and Training to become familiar with them in advance of the … be converted from existing records into Pension Plans (Benefits > Enroll In Benefits > USA-Pension Plans). There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal … a Business Unit becomes aware that an employee’s taxable income was misreported for prior tax years, the Business Unit … how to process adjustments to an employees taxable income for prior tax years in order to comply with Internal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-years