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Opinion 88-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (need to use debt service appropriation where surplus bond proceeds available) TOWN LAW, §112(1); GENERAL MUNICIPAL … LAW, §9; LOCAL FINANCE LAW, §165.00: Where surplus bond proceeds are available to pay debt service for purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Changes in Federal Policies Pose Significant Risks for New York City's Budget
… Projected budget gaps for New York City in the coming years appear manageable, but … to the city’s finances, according to a report released today by State Comptroller Thomas P. DiNapoli. "Major shifts … Projected budget gaps for New York City in the coming years appear manageable but …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetOpinion 2002-14
… issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate appropriateness of settlement) CONSTITUTIONAL LAW -- Gifts and Loans (work … property in connection with evaluating appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14State Agencies Bulletin No. 2002
… in the employee’s taxable gross and are subject to all employment and income taxes. Income taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationState Agencies Bulletin No. 1961
… explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … for others. Affected Employees Employees receiving a 2021 Form W-2 are affected. Background Internal Revenue Service (IRS) Instructions for Form W-2 require the Retirement Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021SUNY Bulletin No. SU-300
… The purpose of this bulletin is to inform campuses of OSC’s automatic processing of the December 2020 minimum wage … annualized equivalent of the minimum wage for their work location. Affected Employees SUNY employees in hourly or … for the 2020 minimum wage increase: Position Location by County Minimum Hourly Wage Job location in NYC $15.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… a purchase order (PO) from an approved contract release or purchase requisition. This section does not apply to … intervals at which the SFS will automatically create, or stage, POs for contracts. The process is known as “staging … contract releases” and can be used to schedule one or more POs for a given duration. This saves time because …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersState Agencies Bulletin No. 1862
… to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … for others. Affected Employees Employees receiving a 2020 Form W-2 are affected. Background Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020Financial Condition and Selected Expenses
… Purpose To assess the New York Racing Association, Inc.’s financial condition and selected … 1, 2012 through December 31, 2014. Background The New York Racing Association, Inc. (NYRA) holds the exclusive franchise … revenue subsidies, is sound. However, NYRA’s traditional racing operations (which exclude the VLT revenues) have …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesCongregate Meal Services for the Elderly
… congregate meals (meals served in a group setting) in its senior centers. Our audit covered the three fiscal years … we conducted on-site observations and interviews at senior centers through March 7, 2017. Background The New York … nearly 1.55 million adults aged 60 and older (defined as senior citizens) residing in New York City. This number is …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… invested in Ambrell through the Hamilton Lane’s Hudson River Co-Investment Fund. “The In-State Private Equity … of Rochester technology and a talented management team has proven to be a winning formula. Trillium Group is …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundState Agencies Bulletin No. 1162
… Non-Arbitration eligible employees represented by NYSCOPBA in BU21 Background Pending legislation which will implement the agreement between New York State and NYSCOPBA (BU21) and provide for an … Pay records of eligible employees that receive PS1 on or after 3/31/11 (Administration) or 4/7/11 (Institution) that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonOpinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college officers and employees who are directors of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 92-10
… when such amounts have remained unpaid or unclaimed for three years. Prior inconsistent opinions are hereby … by a public corporation to a "resident" as the owner or former owner of a "security" is deemed abandoned … unpaid to or unclaimed by the resident for a period of three years as of December 31 of any year. The three year …
https://www.osc.ny.gov/legal-opinions/opinion-92-10IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… awards that are open for draws and returns via the federal draw system. Please note that while an agency might consider … have been closed by the awarding agency in the applicable draw system. If the award is open in the federal draw system, and OSC draws on your behalf, this return will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… purchase price includes land purchase, payment of accrued taxes, broker commissions, legal expenses, title insurance, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsDeath Benefits
… full list, but the options most often selected are: Single-Life Allowance: provides the maximum pension benefit, but … of retirement: 50 percent of your ordinary death benefit; Second year of retirement: 25 percent of your ordinary death benefit; and After your second year of retirement: 10 percent of the benefit that …
https://www.osc.ny.gov/retirement/retirees/death-benefitsState Agencies Bulletin No. 1686
… Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an … employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise meets the … employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise meets the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1686-2018-uniform-maintenance-allowance-and-2018-work-related-clothingCUNY Bulletin No. CU-704
… agencies of the implementation of the New York State Paid Family Leave. Affected Employees As of March 11, 2021, employees in the following bargaining units will be … Services has announced that the 2021 premium rate and the maximum weekly employee contribution for coverage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveState Agencies Bulletin No. 1607
… of Employee Relations (GOER) memorandum dated October 02, 2017 provide for a Uniform Maintenance Allowance and … Allowance Employees in Bargaining Unit 04 on 10/01/17 are eligible to receive the 2017 CSEA ISU Uniform … with an Action/Reason code of Leave of Absence/MLS) on 10/01/17 and who returns on or before 03/31/18 is eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1607-2017-uniform-maintenance-allowance-and-2017-work-related-clothing