Search
Opinion 88-50
… in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, … improvement' rather than a 'repair' is often whether old, worn materials are completely replaced with new … a number of factors must be considered, including whether old, worn materials are completely replaced, whether the work …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Overtime Temporarily Excluded from Tier 6 Contribution Rates
… 2024 State law excluded overtime pay earned from April 1, 2022 through March 31, 2024 from the calculation of Tier 6 … using enhanced reporting before or beginning in April 2022:* In January 2025, Reporting Contacts received an email … reporting or started using enhanced reporting after April 2022: In March 2025, Reporting Contacts received an email …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesControls and Management of the Unemployment Insurance System
… with selected portions of the New York State Information Security Policy and Standards. The audit covered the period … In addition, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), also enacted in March 2020, created … against databases from agencies such as the Social Security Administration and the Department of Motor Vehicles …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemDiNapoli Releases Review of Executive Budget
… next five years, the direction of the pandemic, inflation, and supply chain issues all remain risks to the state’s economic recovery and financial plan, according to a review by New York State … on the years ahead when temporary federal funding will end and build up the state’s reserves, so we are better prepared …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… State Comptroller Thomas P. DiNapoli today urged Congress to increase the eligibility age from 26 to 46 for individuals who can participate in the Achieving a … million in assets saved by individuals and their families to pay for medical and living costs. "People who become …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… the chairman of Greece's Corporate Governance Council. Tim Smith : Smith is the director of ESG Shareowner Engagement at Walden …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelState Agencies Bulletin No. 275
… tax rate. Affected Employees State employees who live in the five boroughs of New York City are eligible for the tax decrease. State employees who live in the five boroughs who receive a supplemental wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityShenendehowa Central School District – Claims Processing (2016M-137)
… and the claims were audited and approved prior to payment. Key Recommendations There were no recommendations as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… according to the collective bargaining agreement (CBA). Not all claims contained supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
FayettevilleManlius Central School District Claims Audit Process 2016M196
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mGloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… were adequately supported and properly audited before payment. Key Findings Village officials did not: Follow the …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Cortlandville Fire District – Credit Cards (2020M-57)
… itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… and are audited and approved before to payment is made. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mState Agencies Bulletin No. 1135
… or as the result of a correction, should be handled on a case by case basis depending on whether the monies were earned during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1135-2011-2012-deficit-reduction-plan-employees-agency-police-services-unitState Agencies Bulletin No. 2033
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 … Summer Session in 2022 are affected. Background Pursuant to CVS Article 8, Title B, Sec 136.2, a teacher working … additional compensation at an hourly rate of pay equal to his/her regular rate of pay when work is performed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2033-procedures-processing-2022-summer-session-payments-institution-teachersState Agencies Bulletin No. 2140
… is to provide agency instructions for processing the 2023 Institution Teacher Summer Session Payments. Affected … (Earnings Code 2XX – Teacher Summer Session, # of days) to report the number of hours worked. Based on the Earnings Code … fall of 2023 must be terminated effective 09/01/2023. 2023-2024 Academic Year: All procedures for the 2023-2024 academic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2140-procedures-processing-2023-summer-session-payments-institution-teachersState Agencies Bulletin No. 2242
… is to provide agency instructions for processing the 2024 Institution Teacher Summer Session Payments. Affected … effective the day after the end of the employee’s 2023-2024 contract. Calendar (CAL) teachers will remain … Code 2XX – Teacher Summer Session, # of days) to report the number of hours worked. Based on the Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersState Police Bulletin No. SP-189
… a Retroactive Increase to Hazardous Duty Pay ( HZS ). Deduction Information All general deductions for employees … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax … gross, and are subject to all employment and income taxes. Federal, State, and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-police