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State Agencies Bulletin No. 2271
… Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … made available to employees when calculating the Cents-Per-Mile Valuation or the Fleet Average Valuation rules is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2366
… in the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … vehicles for the agency. ***Please note that due to the Tax Cuts and Jobs Act (for dates beginning after December 31, … services in the New York State Payroll System PayServ for tax year 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… services for adults (age 18 and older) who, because of mental or physical impairments, are unable to meet their … with law enforcement and other service providers (e.g., health, mental health, housing, homemaking), and assistance … the client’s needs, including: A referral was made by a hospital social worker alleging self-neglect, unclean home …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanState Agencies Bulletin No. 1764
… is to provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and … and employment taxes. OSC Actions OSC will report the value of personal use of an employer-provided vehicle and … provide the Office of the State Comptroller (OSC) with the value of the personal use of employer-provided vehicles and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 98-4
… to "an official who is empowered to authorize payment of bills without prior audit by such body or, in the event there … of the claims is a responsibility of the county treasurer (see County Law, §§369[6][b], 577[3], 600[1]). From the … delegation to a county comptroller or county auditor (see Memoranda to Governor's Counsel, L 1984, ch 383, from the …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 97-25
… represent that they will not perform compensated services for applicants to the board until after the board approves … -- Ethics (performance of services by board member for applicant to the board) GENERAL MUNICIPAL LAW, … he or she will not agree to perform compensated services for an applicant to the agency until after the agency …
https://www.osc.ny.gov/legal-opinions/opinion-97-25State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1025
… and can be automatically bar-coded. The current first class rate will be applied for most other mail within the … cases but can be slightly lower or higher. Presorted First Class – This postal rate type includes mail that is Move … the address. The rate for this mail is the current first class mail rate of $0.44. Direct Mail First Class – This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsOpinion 2003-5
… discussed in the opinion. PAID FIREFIGHTERS -- Death Benefits (line-of-duty presumption) PUBLIC OFFICERS AND … for paid firefighter) GENERAL MUNICIPAL LAW §208-b; RETIREMENT AND SOCIAL SECURITY LAW §363-d: The line-of-duty … Whether the lineofduty presumption in Retirement and Social Security Law applies to benefits for a …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 88-66
… .: A school district may obtain a copyright on a computer program developed by an employee of the school district. STATE CONSTITUTION, ARTICLE … program if the employee is paid from funds derived from a federal program? May a school district sell its copyright or …
https://www.osc.ny.gov/legal-opinions/opinion-88-66State Agencies Bulletin No. 1852
… 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) IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli: Oversight of Supportive Housing Falls Short
… of supportive housing providers for New Yorkers with mental illness, which found that a lack of monitoring by the state Office of Mental Health (OMH) allowed not-for-profit providers to bill for … Audits of supportive housing providers for New Yorkers with mental illness found that a lack of monitoring by the Office …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortOpinion 92-54
… LOCAL FINANCE LAW, §60.10: A prospective appointee to fill a vacancy in the office of town supervisor who is an … obligations presently held by the bank, and the future sale of obligations by the town to the bank, unless one or more of the exceptions in General …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Life Changes: Getting Your Affairs in Order and A Guide for Survivors
… be expected of them? This presentation can help guide you. The first section discusses what you can do now to ensure your loved ones will have the information they need in the future. The second section is directed to your survivors. … Information for survivors on preparing for the future …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsOpinion 92-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (payment for partial … proceeding necessarily determined that the police officer was injured in the course of duty and disabled as a …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 2000-16
… social group in society consisting [especially] of a man and woman and their offspring" (The American Heritage …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16DiNapoli Releases East Harlem Economic Snapshot
… done for the working poor and immigrant families that make up this historic neighborhood. Affordable housing, quality … as a councilmanic aide and now as a Council Member, I look forward to seeing East Harlem's economy flourish even … 11 . "East Harlem's entrepreneurial spirit enables us to look past the issues and come up with ideas to do something …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotState Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Berkshire – Town Clerk (Tioga County) The town clerk did not properly safeguard taxpayer … regular meetings. Town of East Hampton – Budget Review (Suffolk County) The significant revenue and expenditure … four operating funds varied significantly from the actual results each year. Over a four-year period, auditors found …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1852.1
… for employers and employees using the automobile lease valuation to determine the value of an employee’s personal … use of the vehicle for purposes of commuting to and from an employee’s home and his or her official work station … Information about the vehicle itself, such as the make, model and Kelley Blue Book Value, should be provided by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedEssential Policy Elements – Travel and Conference Expense Management
… that should be included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or updating your policy. This list is not exhaustive and other elements, … transportation. By linking the mileage rate in your policy to the IRS rate, you can avoid amending your policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elements