Search
State Agencies Bulletin No. 954
… Premium. Affected Employees PEF represented employees in Agencies 11260 and 11270 who take part as mentors in the Mentoring Program Effective Date(s) Payments may be made beginning in Pay Period 20L, paychecks dated January 14, 2010 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 943
… an eligible bargaining unit and have a status of Active, Paid Leave or Leave of Absence with a reason of Military Stipend … on the eligibility date. Eligible full-time employees on Sick Leave at 50 percent pay on the eligibility date are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesSelected Aspects of Discretionary Spending
… Purpose To determine whether Roosevelt Island Operating Corporation’s discretionary spending complied with its … in 1984 to take responsibility, pursuant to a General Development Plan (GDP), for the development and operation of the 147 acres comprising the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Opinion 89-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 2006-9
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (on the transfer of … Rather, the property owners would receive the services from the county sewer district, instead of the town district. … residents would still be receiving sewer services, albeit from the county district, does not negate the referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-64
… Plains , 125 AD2d 639, 510 NYS2d 172; Matter of Ross v Wilson , 284 AD 522, 132 NYS2d 760, revd on other grnds 308 … beneficial terms in the public interest (see, e.g., Ross v Wilson , 308 NY 605; Merritt Meridian Const. Corp. v …
https://www.osc.ny.gov/legal-opinions/opinion-89-64New York State Business Owners
… … An interactive chart showing New York State business owner information like education …
https://www.osc.ny.gov/dashboards/business-ownersInlet Common School District – Claims Processing (2023M-180)
… District (District) claims were adequately supported, for appropriate purposes, audited and approved before … that they were audited and approved before payment. As a result, the District has an increased risk that … Recommendations The Board should: Sign and date warrants when authorizing claims for payment. Monitor the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180State Agencies Bulletin No. 1862
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be … Retirement Plan check box in Box 13 be checked for every employee who is either: Covered* by an employer provided … hourly, and seasonal, provide eligibility for retirement system membership. Therefore, most State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020Comptroller Authority to Audit Local Development Corporations (LDCs)
… certain organizations controlled by municipal corporations and certain other government entities. Memo Bill Text Status … certain organizations controlled by municipal corporations and certain other government entities …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0State Agencies Bulletin No. 1334
… Purpose To inform agencies of the change in the Yonkers resident personal income tax surcharge and … who are residents of the City of Yonkers or are employed in the City of Yonkers Background Effective August 1, 2014, … Yonkers withholding tax table with the rates prescribed in publication NYS-50-T-Y (Yonkers Withholding Tax Tables and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeState Agencies Bulletin No. 914
… of new procedures regarding withholding of Social Security and Medicare taxes for employees receiving a military … Date(s) Administration paychecks dated August 19, 2009 and Institution paychecks dated August 27, 2009 Background … paid as a military stipend is exempt from Social Security and Medicare taxes and must be reported on a Form 1099. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. Key … report includes six recommendations to help the Board and District officials improve their practices over employee … officials properly calculated employees leave accruals and accurately paid employees separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Caledonia-Mumford Central School District – Financial Management (2024M-101)
… taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our audit period: The Board-adopted budgets made it … not necessary or reasonably funded and the debt reserve in the debt service fund had $337,777 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Lyme Central School District – Financial Management (2024M-87)
… School District (District) Board of Education (Board) and District officials properly managed fund balance. Key Findings The Board and District officials did not properly manage the District’s … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87State Agencies Bulletin No. 2249
… employees are members of NYSCOPBA, Inc. and are currently in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April … In addition, OSC will process an electronic input file from NYSCOPBA to deduct a one-time retroactive dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… School District (District) officials maintained a complete and accurate inventory of information technology (IT) … Key Findings District officials did not maintain complete and accurate IT inventory records. As a result, officials … all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentTown of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119State Agencies Bulletin No. 2236.1
… of changes in maintenance rates for employee housing and meals. Affected Employees: Employees with deductions for employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) … In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and B-300A, issued April 26, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2236
… with deductions for employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) or 402 (Non-Taxable … compliance. Please see IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits) for additional information and … at: https://www.budget.ny.gov/guide/bprm/b/b-0000.html. Tax-related questions regarding this bulletin may be directed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-meals