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State Agencies Bulletin No. 2100
… is to inform agencies of the content information for the 2022 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2022 are affected. Background According to IRS Publication 15 (Circular E) for 2022, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2100-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 2112
… between their country and the U.S. with wages in tax year 2022 are affected Background According to the IRS … is the gross sum of all payments made for the calendar year 2022. Box 3: Chap. 3 This box should be populated with … State income tax withheld This box is populated with the year-to-date state withholding amount for the state the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingAdministration of Non-Competitive and Limited-Competition Contracts
… safety and well-being of New York City’s (City) children, young people, families, and communities. It does so by providing them with child welfare, juvenile justice, early … 9 of the 12 vendors, children in their care were abused by employees or foster parents. Consequently, in some cases, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsOpinion 95-16
… LAW, §1908(1): A central high school district is required to apportion expenses among the school districts therein on … roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16State Agencies Bulletin No. 433
… Purpose To inform Executive agencies of new procedures for processing Step 3 Out-of-Title Grievances and the new … may be compensated for Out-of-Title services performed in a higher grade/position. Such Awards by the Governor's Office … of Awards that allows for a continuation of out-of-title payments has been implemented in response to the new Extended …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesOpinion 88-66
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Computers (authority to … our discussion of the issue of copyright protection is general in nature and is not intended to determine whether a … Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 88-65
… when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): Collecting officers must provide tax … which receives money from a mortgagor for the purpose of payment of real property taxes on such property, shall at … to the mortgagor any paid bill it has received for the payment of such taxes. Such bill shall be enclosed with a …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-16
… or a portion of the tax to the fire department of which it is part. Prior to the enactment of the 1988 legislation, we … illegal or improper expenditures. Thus, except where there is a special act of the State Legislature incorporating an … benevolent association has been created by special act and is authorized to receive payments of foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-16State Agencies Bulletin No. 2198
… inform agencies of the content information for the 2023 Form W-2. Affected Employees: All employees who receive a Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2207
… to inform agencies of the content information for the 2023 Form 1042-S. Affected Employees: All Nonresident Aliens receiving a Scholarship, employed as an Honoraria, or taking advantage of a treaty between their country and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingCorning City School District – Claims Auditing (2023M-105)
Determine whether the Corning City School District District claims auditor properly audited and approved claims prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Course Offerings (Follow-Up)
… CUNY students studying toward a bachelor’s degree do not graduate within four to six years of first-time …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followManagement of Energy Consumption
… officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, … Order 111 Purchase of Renewable Energy (2008-S-80) New York State Energy Research and Development Authority: …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionRensselaer City School District – Medicaid Reimbursements (2024M-42)
… Key Findings District officials did not submit claims for all Medicaid-eligible services provided to Medicaid-eligible … services totaling $46,338. Had the District claimed all eligible services, it would have realized revenue … Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Selected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0State Agencies Bulletin No. 322
… the auditor for a salary related additional transaction. CITY UNIVERSITY OF NEW YORK Unclassified service of the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesSUNY Bulletin No. SU-344
… is terminated as a CAL prior to 09/01/2023 must be paid a balance of contract. For CAL or 21P employees who are … If an earlier date is used, the agency must pay a balance of contract using Earnings Code BAL in the Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsState Agencies Bulletin No. 2143
… 2023-24 No Receipts Provided To pay eligible employees who do not submit tool purchase receipts for the 2023 CSEA Tool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentCUNY Bulletin No. CU-764
… provide agency instructions for processing the June 2023 Uniform Allowance Payment. Affected Employees: Employees in City University of New York (CUNY) campus security titles who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-764-cuny-june-2023-uniform-allowance-paymentXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Finance Law requires the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policies