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State Agencies Bulletin No. 337
… paycheck for employees on the Administration cycle for tax year 2002. Affected Employees Administration payroll … date is in the 2002 calendar year, the applicable wage and tax information will be applied in the employee's 2002 W-2. … paycheck for employees on the Administration cycle for tax year 2002 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/337-december-31-2002-paychecksState Agencies Bulletin No. 1819
… or taking advantage of a treaty between their country and the U.S. with wages in tax year 2019 are affected. … are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or … New York are Exemption Code 04 (Exempt under tax treaty) and 00 (Not Applicable). Box 3b Tax Rate This box is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service … make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did not process … in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation When a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsState Agencies Bulletin No. 2207
… a treaty between their country and the U.S. with wages in tax year 2023 are affected. Background: According to the … of income received. This code is populated on the 1042 Tax Balances page. Box 2 : Gross Income The amount is the … Box 3: Chap. 3 This box should be populated with “3” (Tax withheld under section 5000C) Box 3a: Exemption Code The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2112
… OSC Actions Create and mail Form 1042-S directly to agency payroll offices on March 3, 2023. Please note that Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… a treaty between their country and the U.S. with wages in tax year 2020 are affected. Background According to the IRS … of income received. This code is populated on the 1042 Tax Balances page. Box 2 : Gross Income The amount is the … Box 3: Chap. 3 This box should be populated with “3” (Tax withheld under section 5000C) Box 3a: Exemption Code The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2009
… a treaty between their country and the U.S. with wages in tax year 2021 are affected. Background According to the IRS … of income received. This code is populated on the 1042 Tax Balances page. Box 2: Gross Income The amount is the … Box 3: Chap. 3 This box should be populated with “3” (Tax withheld under section 5000C) Box 3a: Exemption Code The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… a treaty between their country and the U.S. with wages in tax year 2024 are affected. Background: According to the … of income received. This code is populated on the 1042 Tax Balances page. Box 2 : Gross Income The amount is the … Box 3: Chap. 3 This box should be populated with “3” (Tax withheld under section 5000C) Box 3a: Exemption Code The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1445
… and processes of the Bureau of State Payroll Services Tax Audit and Compliance Unit. Effective Date(s) Immediately Agency Actions Agency Inquiries/Requests All tax-related inquiries/requests must be submitted in writing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsState Agencies Bulletin No. 1575
… Background Supplemental Wage payments as well as income tax withholding methods to be applied to Supplemental Wages … in: IRS Publication 15, Section 17 - How To Use the Income Tax Withholding Tables 26 Code of Federal Regulations … document, as needed, and make it available to agencies. Tax Withholding Regular Wages Income tax withholding on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesOpinion 98-16
… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (timing for return … tax roll in the year the moneys are deposited in the fund and/or which will not reasonably be required to pay any such … to establish a reserve fund for the payment of judgments and claims in tax certiorari proceedings in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 88-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by a one-to-six family residence located within the state which receives money from a mortgagor for the purpose … banking corporation licensed to do business in this state; national banking association; federal savings bank or …
https://www.osc.ny.gov/legal-opinions/opinion-88-65State Agencies Bulletin No. 1729
… a treaty between their country and the U.S. with wages in tax year 2018 Background According to the IRS instructions … of income received. This code is populated on the 1042 Tax Balances page. Box 2 Gross Income The amount is the gross … code identifies the authority for the exemption or tax rate. The only exemption codes that apply to the types of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1040
… Background The elimination of the Advanced Earned Income Tax Credit (AEITC) is part of the Education, Jobs and … to take the credit when they file their federal income tax return. Affected Employees All employees appearing on the Tax 113 Control-D report Effective Date(s) Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcOpinion 2004-3
… bear on the issues discussed in the opinion. CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax revenues); (exclusion for pay-as-you-go financing) CONSTITUTIONAL LAW -- Tax Limit (exclusion for capital appropriations financed with …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 97-3
… Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not authorize a village to waive interest and …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Excessive Payments for Durable Medical Equipment Rentals (2021-S-36)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36.pdfMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfOpinion 92-28
… on the issues discussed in the opinion. BONDS AND NOTES -- Tax Anticipation Notes (payment of proceeds to a public … LIBRARIES -- Finances (issuance and payment of proceeds of tax anticipation notes); (payment of interest on tax anticipation notes) -- Investments (interest earned on) …
https://www.osc.ny.gov/legal-opinions/opinion-92-28CUNY Bulletin No. CU-547
… Purpose To notify agencies that newly established FICA tax deficiency repayment plans, using Deduction Code 582 CUNY … rate of ten percent of gross pay applied. Existing FICA tax deficiency repayment plans currently using Deduction Code … existing repayment obligation amounts. Repayment of FICA tax deficiencies is separate from repayment of salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicare