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State Agencies Bulletin No. 1424
… an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2015. … the valuation method chosen to ensure that the State of New York is in compliance with IRS regulations. The … reported as income on the Form W-2 Statement. The State of New York will not withhold Federal income taxes. However, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1424-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1510
… an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2016. … the valuation method chosen to ensure that the State of New York is in compliance with IRS regulations. The … reported as income on the Form W-2 Statement. The State of New York will not withhold Federal income taxes. However, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1510-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 90-29
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … §213; CRIMINAL PROCEDURE LAW, §420.10: All undisbursed restitution payments, as defined by statute, regardless of …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 90-54
… pool known as the Common Retirement Fund, a member does not have a separate, individual account. Therefore, the …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 90-49
… superseded to the extent inconsistent with this opinion. You ask that we reconsider that portion of 1981 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Oversight of Horizon and Crossroads Juvenile Centers
… and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and provide youth with required services. The audit covered the period … and Crossroads Juvenile Detention Centers for courtplaced youth to ensure they meet federal State and City standards …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersOpinion 2006-5
… see, e.g., 1981 Opns St Comp No. 81-42, p 43). 1 With regard to reductions in salaries of elected officials, … grounds, and since local laws must be consistent with the Constitution (NY Const, art. IX, §2; Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-56
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … GENERAL MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm doing business with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-65
… §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p … for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee …
https://www.osc.ny.gov/legal-opinions/opinion-88-65State Agencies Bulletin No. 1348
… that employees with employer-provided vehicles submit a completed Agency Report of the Taxable Value of Personal … E mployer V ehicle ). Enter the transaction i n the Time Entry page or submit on the Miscellaneous File using the … Late reporting may result in the employee receiving a Corrected Form W-2, which may require the employee to file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 92-3
… determined initially at the local level. If the chairman does have an interest, that interest would be prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 2004-4
… is not mixed with other revenues of the partnership, and if the board member, directly or indirectly, receives no … not have an interest in the contract between the district and the law partner, irrespective of whether the law partner … member should recuse himself or herself from discussions, and abstain from voting, on matters pertaining to the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 2001-12
… to defend and indemnify its employees, is consistent with subsequent caselaw that has upheld the autonomy of public libraries in connection with their decisions as to the purposes for which monies …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 2000-8
… and procedures (see General Municipal Law §§103, 104-b) can help ensure that such contracts are awarded in the best …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 89-1
… LAW, §92(1): The estate of a town employee who dies while in service generally is not entitled to payment of the … of a deceased town highway department employee, who died while in service, the cash value of the employee's … provision, the estate of deceased town employee who dies while in service is not entitled to payment of the cash value …
https://www.osc.ny.gov/legal-opinions/opinion-89-1State Agencies Bulletin No. 1591
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle was … use of chauffeur services is usually based on the fair market value of obtaining such services in the market place. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1668
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle was … use of chauffeur services is usually based on the fair market value of obtaining such services in the market place. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1269
… and provide instructions for reporting this information in the New York State Payroll System (PayServ) for tax year … is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle was … use of chauffeur services is usually based on the fair market value of obtaining such services in the market place. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useState Agencies Bulletin No. 1764
… Cents-Per-Mile and Valuation and the Annual Lease Value Rule and Valuation has increased to $50,400 for an … to the IRS Publications listed below: IRS Publication 15 (Circular E, Employer’s Tax Guide) IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits) Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-provided