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County of Rockland – Budget Review (B20-6-13)
… in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The County of Rockland, located in … fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding … revenue and expenditure projections in the proposed budget are reasonable. Our review considered County officials’ …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Opinion 2005-3
… a lease for the construction of, a parking garage to be used primarily for commercial purposes. In addition, a union … free school district may construct a facility that will be used primarily as a “commercial” parking garage for commuters … of the public at large. The garage, which would also be used for school district staff parking and may include …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 95-15
… of any tax refunded shall be a charge upon each "municipal corporation" or "special district" to the extent any taxes of the municipal corporation or special district are refunded. The term "tax … in a manner which will work hardship or injustice (see, e.g., Freeman v Kiamesha Concord Inc. , 76 Misc 2d 915, 351 …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Unified Court System Bulletin No. UCS-248
… Unit 87 who have received a SOS (Senior Officer Series) payment since 04/06/17 Background Chapter 164 of the … submit a Data Change/COR (Cor History) transaction on the Job Request page, asking for the 04/06/17 row be inserted. A … taxable gross 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/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosOpinion 92-19
… single-family dwellings, although the "Rules of the Road" would apply upon private roads open to public traffic. … roads. We note, however, that the so-called "Rules of the Road" contained in Title VII of the Vehicle and Traffic Law … §1660 to these roads. As noted, however, the "Rules of the Road" would apply to the roads in question if they are open …
https://www.osc.ny.gov/legal-opinions/opinion-92-19CUNY Bulletin No. CU-856
… Purpose: The purpose of this bulletin is to notify agencies of a new after-tax NYCTRS TDA deduction code. Affected … TDA program are affected. Background: Under Section 603 of the Secure 2.0 Act, employees who meet the wage threshold … The purpose of this bulletin is to notify agencies of a new aftertax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-856-new-after-tax-deduction-code-participants-new-york-cityOrdinary Death Benefit – New Career Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence, or receiving Workers’ Compensation or other employer-funded benefits, …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not … at least one year of service since last joining the Retirement System and your death occurs: While you are on the … extended for an additional two years) following the last date you were paid on the payroll, provided your employment …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitPayroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92State Agencies Bulletin No. 2028
… payment, all retroactive adjustments will be paid in the most current agency. If an employee receives a payment and … payment, the retroactive adjustments will be paid in the most current agency of the Employee Record Number in which … automatic negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-44
… eligible for the payment provided the employee: Is on the payroll March 31, 2010 (Active, on Paid Leave of Absence, or … requirement following the employee’s return to active payroll status. The agency should request the LLS payment in the same pay period the employee returns to active payroll status. Demotion after March 31, 2010 - An employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-44-april-2010-rent-regulation-services-unit-rrsu-longevityDivision of Housing and Community Renewal Bulletin No. DH-52
… Affected Employees Longevity-eligible employees in BU67 with an Increment Code of 1976-2006 Background … Unit (RRSU) and provides for a Longevity Lump Sum payment in the amount of $1,250 or $2,500 based on the eligibility … below. Effective Date(s) Payment will be processed in a separate check dated April 27, 2011 (Administration). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-52-april-2011-rent-regulation-services-unit-rrsu-longevityDivision of Housing and Community Renewal Bulletin No. DH-53
… following the employee’s return to active payroll status. The agency should request the LLS payment in the same … Lump Sum (LLS) Eligibility Listing This report is a preliminary listing of employees eligible for the LLS payment … evaluation on their last rating date. Corrections to the preliminary listing should be submitted on the Correction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-53-october-2011-rent-regulation-services-unit-rrsuUnified Court System Bulletin No. UCS-324
… Rate Withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… economic growth and conservative tax revenue forecasts in recent years,”DiNapoli said. “While the city’s economy is … report notes that the out-year budget gaps are relatively small as a share of city fund revenues (averaging 4.2 … also include a general reserve of $1 billion that could be used to narrow the gaps. Additionally, the city continues to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityVillage of Ballston Spa - Financial Condition (2017M-256)
… Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Johnson City Central School District – Financial Condition (2015M-204)
… School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates … for the use of fund balance and reserves in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s financial condition. Determine if the District is seeking competition for purchases that are … Determine if the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsJune 2002: Advance Refunding Bonds
… redemption and placed in an escrow account pending the call date or maturity date of the old debt. Why do a debt … bonds, if they are callable, are subsequently (on their call date) "called" for early maturity prior to their stated … bonds on each bond maturity date rather than an earlier "call date". How is an advance refunding reported in financial …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits