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Opinion 2004-3
… establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, … in any … city … described in this section, the amount to be raised by tax on real estate in any fiscal year, i n … Article VIII, §11(b). We reach this conclusion because a similar requirement was not inferred from Article VIII, § 10, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3State Agencies Bulletin No. 943
… Employees represented by NYSCOPBA (Bargaining Unit 21), Council 82 Agency Law Enforcement Services Unit (Bargaining … Lieutenants Park Patrol, Captains Park Patrol who work as plain clothes Detectives) Employees may not receive both the … Lieutenant Park Patrol and Captain Park Patrol who work as plain clothes Detectives and who are eligible for the Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesUse of New York State Snowmobile Trail Development and Maintenance Funds
… themselves, or they can contract with a snowmobile club or association. TMEs generally use volunteers to groom … Take corrective action to ensure the affected club received the funds it was entitled to; conversely, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Opinion 2006-9
… to a county on behalf of a county district pursuant to an agreement under which the county will assume the payment of … be subject to the referendum requirements of that statute. Section 198(12)(b) of the Town Law provides that the … Bill Jacket, L 1973, ch 326, Budget Report on Departmental Legislation, October 19, 1972 1 ). Accordingly, the transfer …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9City of Amsterdam – Budget Review (B24-5-5)
… independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of 2019 authorizes the … an independent evaluation of the Citys proposed budget for 202425 …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5New York State Business Owners
… … An interactive chart showing New York State business owner information like education …
https://www.osc.ny.gov/dashboards/business-ownersSUNY Bulletin No. SU-356
… 403(b) deductions, OSC has created a new automated process with SUNY’s Multi-Vendor Coordinator (MVC) to submit all starts, stops, and contribution changes via electronic file … continue to instruct employees to enter their 403(b) starts, stops and contribution changes through the SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planInlet Common School District – Claims Processing (2023M-180)
… for appropriate purposes, audited and approved before payment. Key Findings Claims that we reviewed were … authorized claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180State Agencies Bulletin No. 1862
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of … for others. Affected Employees Employees receiving a 2020 Form W-2 are affected. Background Internal Revenue … the Retirement Plan check box in Box 13 to determine what amount, if any, the employee is eligible to take as an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020State Agencies Bulletin No. 914
… Purpose To inform agencies of new procedures regarding withholding of Social Security and Medicare taxes for employees receiving a military stipend. Affected … on the tax treatment of a military stipend paid as wages to employees, it was concluded that OSC must withhold these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsCity of Lockport – Budget Review (B24-1-8)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, after we were … appropriations would be transferred or reallocated to other areas, which were not known at the time of this report. …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8State Agencies Bulletin No. 2283
… purpose of this bulletin is to provide agencies with the 2024 calendar year-end procedures for taxable travel … Federal rate and not substantiated by receipts. The 2024 maximum rate allowed by IRS for PCM is 67.0 cents per mile effective from January 1, 2024, through December 31, 2024. Chapter XIII Section 4.C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsCity of Dunkirk – Budget Review (B24-1-10)
… an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … records significantly limited our review and precluded us from determining the reasonableness of all of the City’s …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10State Agencies Bulletin No. 2289
… Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence … Code of ANN, HRY, or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … above but are on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2289-2024-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2292
… purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA DMNA Uniform Maintenance … Relations (OER) memorandum dated 10/11/2024 provide for a Uniform Maintenance Allowance. Effective Dates: The … Works full-time in an eligible title (see OER memorandum for a list of eligible titles) and is required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2291
… Purpose: The purpose of this bulletin is to provide agency … on 10/01/2024 and who returns on or before 03/31/2025 is eligible for the payment upon the return from leave. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… The purpose of this Section is to set forth requirements for … Budget Policy and Reporting Manual Item K-0036 . A DPA is a written agreement between a debtor and a state agency, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsState Agencies Bulletin No. 1217.1
… salary payments made pursuant to Court Orders, Awards, and Settlement Agreements. Affected Employees: Employees … rehired pursuant to a Court Order, the agency must use the Action/Reason codes of REH (Rehire) and COU (Court … to discrimination because of a disability, and files a lawsuit under the Americans with Disabilities Act following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… Town of Plymouth (Town) officials adequately accounted for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … on fuel purchases totaling $39,435 had Town officials used an OGS contract. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… and administrative requirements for the federal funds it receives and disburses. Many of these requirements are … Act of 1990 (CMIA), as amended, which is presented in Section 4 of this chapter. With few exceptions, the SFS is … and administrative requirements for the federal funds it receives and disburses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirements