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State Agencies Bulletin No. 914
… inform agencies of new procedures regarding withholding of Social Security and Medicare taxes for employees receiving a … that income paid as a military stipend is exempt from Social Security and Medicare taxes and must be reported on a … as wages, subject to income tax withholdings but not Social Security or Medicare taxes. This regulation impacts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsCompliance With State Arts Education Requirements (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Outstanding Violations … New York City Deparment of Education (DoE) students (in the 2011 graduating class) completed an Arts Education … Consequently, students who did not receive Arts Education in compliance with SED Regulations might not readily develop …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followOpinion 2002-3
… that a town may not, pursuant to its home rule powers (see NY Const, article IX; Municipal Home Rule Law §10[1][i]), … Opns St Comp No. 86-53, p 84; see also Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953, lv den 76 NY2d 701, 558 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Rhinecliff Fire District – Board Oversight (2024M-154)
… New York State General Municipal Law (GML) sections 806, 808 and 39, respectively. Ensure bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154State Agencies Bulletin No. 2236.1
… Background: In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and B-300A, issued … charge. SUNY agencies should refer to Payroll Bulletin SU-188 for further guidance on how to report this income. Please … provided maintenance. Questions: The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1345
… October 8, 2014 October 17, 2014 October 16, 2014 October 22, 2014 October 31, 2014 October 30, 2014 November 5, 2014 November 14, 2014 November 13, 2014 November 19, 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1345-schedule-submitting-2014-returned-checksOpinion 92-2
… to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use … to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and … a contract for the use of hydrants which serve only a zone within the district. Under the facts presented, the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2State Agencies Bulletin No. 709
… Purpose To notify agencies of the new processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To improve the efficiency of AC-230 processing, agencies must submit AC-230s to OSC in … To notify agencies of the new processing schedule for AC230s Report of Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksControls Over Computers (Follow-Up)
… these controls. Key Finding Department officials have made some progress in addressing the issues identified … four prior recommendations, one has been implemented, two have been partially implemented, and one has not been … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followState Agencies Bulletin No. 2358
… to receive Jury Duty Daily Compensation pursuant to Judiciary Law Section 519. Background: Pursuant to the New York State Fiscal Year 2026 Enacted Budget, Judiciary Law Section 519 has been amended to provide an … to receive the Jury Duty Daily Compensation is outlined in Judiciary Law Sections 519 and 521. Agency Actions: Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationEastport Fire District – Procurement (2025M-50)
… goods and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … and verbal quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50State Agencies Bulletin No. 2236
… purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … 402 (Non-Taxable Maintenance) are affected. Background: In accordance with Division of the Budget Policy and … State employees. Effective Dates: The changes outlined in Item s B-0300 and B-0300A are effective as of April 26, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2197
… Purpose: The purpose of this bulletin is to inform agencies of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 … The purpose of this bulletin is to inform agencies of the new chargeback process for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackElementary and Secondary Education – 2023 Financial Condition Report
… from the Education Supplemental Appropriations Act, and $243 million from the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Federal pandemic relief … $28.9 billion, including the School Tax Relief Program (STAR) of $2 billion; and Federal, $2.7 billion. In school …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationState Agencies Bulletin No. 2156
… questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsFare Evasion (Follow-Up)
… Bus Service pay their fare on the bus. Select Bus Service (SBS) passengers pay their fare before boarding at ticket purchase machines located at SBS bus stops. Transit’s Division of Operations Planning is … was often missing, which was especially problematic for SBS, where passengers pay the fare before boarding the bus. …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followTioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Scarborough Fire District – Board Oversight (2025M-117)
… it prevents the Board, taxpayers, the Office of the State Comptroller (OSC) and other interested parties from … investment policy or procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Travel Advisory No. 18
… PerDiem-Unrecpted Extra Brkfast PerDiem-Unrecpted Extra Dinner Categorized the section’s layout to assist with …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsTruxton Fire District – Board Oversight (2022M-123)
… internal controls and reporting requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123