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Opinion 90-36
… and 37(1) of the Town Law which require that "all sums of money received and collected [by the tax collecting officer] … Hun, at 260) and the agent wrote in pencil on the checks when they were severally to be presented for payment. In … (UCC, §3-114[2]). The fact that a check is postdated does not affect its negotiability (UCC, §3-114[1]); People v …
https://www.osc.ny.gov/legal-opinions/opinion-90-36State Agencies Bulletin No. 1866
… and processes of the Bureau of State Payroll Services Tax Administration Unit. Affected Employees All employees are … W-2, SS/Med Refund Request (Year), NYC/Yonkers Income Tax Refund Request, etc. All emails must contain the … send one directly to the taxing authority via certified, return receipt mail. A copy of OSC’s response will also be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsSUNY Bulletin No. SU-235
… with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andSUNY Bulletin No. SU-246
… with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-246-april-2017-state-university-new-york-suny-management-andDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… Local government capital spending on roads, bridges and water and sewer systems declined by approximately 8 … impacted by severe weather-related disasters. The costs for cleanup and repairs erode monies that could have been … debt issuance continues to be a primary source of funding for infrastructure projects. Outstanding capital debt for all …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetDivorce – 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/divorceDivorce – 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/divorceTown of LaGrange – Financial Management (2023M-139)
Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lagrange-town-2023-139.pdfArdsley Union Free School District – Financial Management (2024M-13)
Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ardsley-union-free-school-district-2024-13.pdfBrockport Central School District - Financial Management (2023M-107)
Determine whether the Brockport Central School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brockport-central-school-district-2023-107.pdfVillage of Hewlett Bay Park – Financial Management (2022M-30)
Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hewlett-bay-2022-30.pdfLGAC - Authority Debt Schedule – 2022
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2022.pdfLGAC - Authority Debt Schedule – 2021
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2021.pdfDalton-Nunda Central School District – Financial Management (2020M-92)
Determine whether the District's Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/dalton-nunda-2020-92.pdfLGAC - Authority Debt Schedule - 2019
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2019.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfNorwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norwood-norfolk-central-school-district-2022-129.pdfAttica Central School District – Financial Management (2022M-103)
Determine whether the Attica Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/attica-central-school-district-2022-103.pdf