Search

Reporting Requirements Changes (2015) – Reporting Elected and Appointed Officials

… appointed officials and ensures they receive appropriate service credit. In August 2015, this regulation was revised … elected and appointed NYSLRS members receive appropriate service credit …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changes

Opinion 90-15

… LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, §1: A … a town has authority under the Municipal Home Rule Law, §10(1)(ii)(a)(1) to adopt local laws, not … for the deputy is fixed by local law (see Municipal Home Rule Law, §§10[1][ii][a][1]), the deputy appointed by the …

https://www.osc.ny.gov/legal-opinions/opinion-90-15

DiNapoli: 33 School Districts Reported in Fiscal Stress

… Statewide, there were 33 school districts designated in fiscal stress under New York … P. DiNapoli’s Fiscal Stress Monitoring System for the school year ending in 2019, up from 26 reported in both 2018 and 2017. “Some of New York’s school districts are in fiscal trouble. While there are a …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stress

Withdrawing Your Contributions and/or Your Membership – State Police Plan

… leave public employment. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also …

https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membership

Opinion 92-16

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official duties) PUBLIC … for a contract for the payment of a reasonable rental of a room or rooms owned or leased by an officer or employee if …

https://www.osc.ny.gov/legal-opinions/opinion-92-16

State Agencies Bulletin No. 1355

… Purpose To provide agencies with instructions for processing taxable educational … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … To provide agencies with instructions for processing taxable educational …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1355-educational-assistance-benefits

State Agencies Bulletin No. 1199

… Purpose To provide agencies with instructions for processing taxable educational … Reference Per IRS Publication 15-B Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … either Exceeds $5,250 or Exceeds $5,250 when combined with any additional educational assistance benefits paid to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefits

Congregate Meal Services for the Elderly (2016-N-5)

To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n5_1.pdf

DiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards

… government and share in any recovery. The relator in this case will receive $2,001.37 of the settlement proceeds. The case is docketed with the U.S. District Court for the … New York under number 5:19-cv-1188 (DNH/TWD). In a related case prosecuted by the Onondaga County District Attorney’s …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecards

State Comptroller DiNapoli Releases Municipal Audits

… price of millings in accordance with the current average market price. As a result, 483 tons of unscreened millings … (Niagara County) The superintendent did not ensure application fees and installation fees were properly … $60,000 from the society and $29,000 from the town. In May 2025, the clerk pleaded guilty to felony grand larceny in the …

https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School Audits

… use records. Auditors compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances … County) The district did not claim $117,670 in costs for individual education plan-related services provided to … to an excessive level and have not used funds from the retirement contribution reserve as budgeted. Westmoreland …

https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits

Compliance With Special Education Regulations for the Provision of Services (Follow-Up) (2022-F-27)

To determine the extent of implementation of the five recommendations included in the initial audit report, Compliance With Special Education Regulations for the Provision of Services (Report 2018-N-5).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f27.pdf

Local Sales Tax Collections Up 3.6 Percent in the Third Quarter of 2023

Analysis of local government sales tax collections in New York State for the third quarter of 2023.

https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-third-quarter.pdf

The Academy for New York State's Local Officials

… The Academy for New York States Local Officials provides the most …

https://www.osc.ny.gov/local-government/academy

Taxes and Your Pension

… to federal income tax. Your federal tax withholding is the amount of federal income tax withheld from your monthly … Enter the amount from the IRS Tax Withholding Estimator . Do not complete Steps 3–4 if you accounted for that … when using the tool. OR (b): Enter applicable amounts in (i) , (ii) and (iii) if you: Have income from a job; Have more …

https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pension

State Agencies Bulletin No. 138

… on PaySR panels and to provide agency instructions for correcting invalid addresses Affected Employees All … Date Immediately Address Panels Explained Address used for Tax Information Path: Administer Workforce - Administer … employee's address is correct and up-to-date. Address used for Paychecks/Advices Path: Compensate Employees - Maintain …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-report

DiNapoli: New York City's Tech Sector Is Booming

… New York states technology sector is the third largest and …

https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-booming

State Agencies Bulletin No. 794

… reflect the Non-Leap Year factor for all earnings that are based on the annual factor. Agency Actions Job Data Any rows … Job Data page will reflect the correct salary calculation based on the effective date of the transaction. After the … Pay page will reflect the appropriate salary calculation based on the effective date. After the non-leap year …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/794-factor-change-fiscal-year-2008-09