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State Agencies Bulletin No. 2379
… 2025 are affected. Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of … OSC has prepared the attached letter explaining the tax rules governing Educational Assistance Benefits and … fringe benefit. As such, it is supplemental taxable income, will be added to the employee’s taxable gross wages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Opinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under … Whether a village may hold the proceeds of unneeded village real property sales to finance …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 89-5
… PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not charge additional fees for filing a notice of pendency if … the notice affects more than one parcel of real property. You ask if a county clerk may charge additional fees for the … in any action in a court of this State or of the United States in which the judgment demanded in the action would …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 96-3
… bidding, let pursuant to the alternative competition requirements of a municipality's procurement policies and …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 96-16
… WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town Law, §198 or a local … ask whether the town may use the excess proceeds from the sale for the construction of a new town hall if the town …
https://www.osc.ny.gov/legal-opinions/opinion-96-16State Agencies Bulletin No. 719
… of Corrections employees represented by NYSCOPBA (BU01) in the following titles: Correction Officer Correction Officer Spanish Language Correction Officer Trainee Correction … Increase for all arbitration eligible employees on 3/31/07 in the amount of $2,625 due to the movement of the Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainOpinion 2002-14
… the issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate … appropriateness of settlement) CONSTITUTIONAL LAW -- Gifts and Loans (work performed on private property in connection … In order to assist in assessing the merits of the claim and the possibility of settlement, the village is considering …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 2000-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, 806: …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12State Comptroller DiNapoli Releases Municipal Audits
… due to the vendor’s use of the higher year-end Consumer Price Index rate instead of the monthly CPI rate. Six claims … paid approximately $4,000 more than the state contract price for the more than 16,700 gallons purchased during the … recorded collections and disbursements and maintained current and accurate records and reports. In addition, …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Schenectady City … supporting documentation. Rockland County – Budget Review State law authorizes the county to issue debt up to $96 … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… , Seaford Union Free School District , Sewanhaka Central High School District and the Thousand Islands Central School … were not made in a timely manner. Sewanhaka Central High School District – Student Fees (Nassau County) The board …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… over the state’s Medicaid program. In recent years, my auditors have identified billions of dollars in waste in … auditors found DOH missed opportunities to lower costs on pharmacy services delivered through Medicaid managed care … auditors found DOH made $47.8 million in improper payments on behalf of recipients with multiple CINs for the period …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsXII.9.H Audit Recoveries – XII. Expenditures
… before payment, to set-off against payments due to a contractor an amount equal to any debt owed by the contractor … agrees, the Business Unit may cancel an outstanding check, process a credit memo voucher, obtain a check from the contractor, or obtain a check from a third …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesComptroller DiNapoli Releases State Audits
… for 2013. However, the staffing shortfalls have required it to cut back on other activities or goals it also considers important to quality control and safety …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-658
… Adjustment codes AJR, LSL and PLB are supplemental taxable wages, will be included in the employee’s taxable gross and are subject to all employment and income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmithsBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… collections totaled $836,660 and accounts payable and payroll disbursements totaled $590,354. In addition, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70CUNY Bulletin No. CU-579
… Purpose To inform agencies of raise eligibility and automatic processing and to provide … the eligibility criteria Background Pursuant to Memorandum of Agreement between the City University of NY and the PSC for the Term of 10/20/2010 – 11/30/2017. … This bulletin informs agencies of raise eligibility and automatic processing and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-579-2017-professional-staff-congress-psc-general-salaryUnified Court System Bulletin No. UCS-251
… increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be … increase or $1,000, whichever is greater.If the employee does not meet the incumbency criteria, the employee will be … the employee’s new salary on these rows. OSC will make any necessary corrections on the employee’s Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsState Agencies Bulletin No. 2285
The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSCs automatic processing of the 2024 Year End Adjustments for Members of the NYS Legislature and to provide instructions for reporting transactions in Administration Pay Period 19C
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureOpinion 90-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … St Comp No. 79-833, unreported, superseded to the extent it may imply that the full valuation of taxable real property … value actually subject county taxation except that it also includes the amount of assessed value partially …
https://www.osc.ny.gov/legal-opinions/opinion-90-3