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State Agencies Bulletin No. 1118
… To inform agencies of the content information for the 2011 Form W-2. Affected Employees According to IRS Publication 15, Circular E for 2011, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2012. Effective Date(s) 2011 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… To inform agencies of the content information for the 2012 Form W-2. Background According to IRS Publication 15, Circular E for 2012, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2013. 2012 Form W-2 Content 2012 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012State Agencies Bulletin No. 919
… the proper taxation for employees who are receiving a retroactive military stipend increase but are no longer … military stipend. Affected Employees Employees receiving a retroactive pay increase for military stipend Effective … Leave of Absence and receives a military stipend, and a retroactive raise is paid in the employee’s regular position. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendOpinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW, §§110, 410: Certain pension benefits payable by the State and Local Retirement Systems constitute marital … of retirement benefits payable from the New York State and Local Retirement Systems (hereinafter referred to …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… of elected officials, we have concluded in previous opinions that a town board, pursuant to the authority in Town … see also 1991 Op Atty Gen No. I 91-40). In these opinions, we noted that section 27(1) contains no local law … see Municipal Home Rule Law §10[1][ii][a][1]). Since these opinions were rendered, however, there has been a judicial …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… on Open Government since that body is authorized to issue advisory opinions interpreting the provisions of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 2002-17
… project. 1 Article 5-A of the General Municipal Law (§100 et seq .) contains competitive bidding requirements for … of Oneida , supra ; see also Construction Contractors Ass'n v Board of Trustees, Orange County Community College , 149 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17XVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section C20 – Cash … Section I50 – Investments ) most recently updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsLead Service Line Replacement Program and Lead Service Line Inventory
… (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated … Law (Law), requiring DOH to implement a Lead Service Line Replacement Program (Program) to provide municipalities … the federal Bipartisan Infrastructure Law for lead service line inventory and replacement projects. In 2023, New York …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryState Agencies Bulletin No. 2388
… is to provide agency instructions for processing the 2025 CSEA ISU Uniform Maintenance Allowance and 2025 CSEA ISU Work-Related Clothing Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provide for a Uniform Maintenance Allowance and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2388-2025-csea-work-related-clothing-allowance-and-2025-uniform-maintenanceState Agencies Bulletin No. 2290
… on a daily basis in their performance of their job; and Does not receive a regular uniform service; and Has … OER memorandum for a list of eligible titles); and • Does not receive work related clothing; and • Has completed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceState Agencies Bulletin No. 1348
… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2014. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportUnified Court System Bulletin No. UCS-319.1
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … fund appropriations by $7.3 million (9 percent) resulting in combined operating surpluses totaling $6.4 million. …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1067
… Is on the payroll March 31, 2011 (Active, on Paid Leave of Absence, or a Military Stipend Leave) in a BU05 … service, paid Military Leave and Sick Leave at Half Pay) or time on Workers’ Compensation Leave or Military Leave … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1067-april-2011-public-employees-federation-pef-longevity-lump-sum-paymentState Agencies Bulletin No. 1647
… not processed automatically Affected Employees Employees in the following bargaining units who meet the eligibility … provided the increase to minimum wage did not result in a wage increase higher than the negotiated increase. These … 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1647-april-2018-civil-service-employees-association-csea-2-salary-increaseState Agencies Bulletin No. 1648
… Employees in the Professional, Scientific and Technical Services Unit – BU05 who meet the eligibility criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1648-april-2018-public-employees-federation-pef-2-salary-increaseDivision of Housing and Community Renewal Bulletin No. DH-108.1
… supersedes Payroll Bulletin No. DH-108 . This bulletin is superseded by Payroll Bulletin No. DH-108.2 . Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … Code of ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 001-032). Employees with a Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2State Agencies Bulletin No. 2120
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … employees based on the 2022 Salary Schedule (currently in effect). Effective Dates The April 2023 CSEA Performance … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-025) and NS positions (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2120-april-2023-civil-service-employees-association-csea-performance