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State Agencies Bulletin No. 2249
… since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationBusiness Services Center Shared Services
… performance target levels. However, the Center had not yet met its targets for Accounts Payable processing, missing … it is unclear whether its service targets are being met. Key Recommendation Further develop performance …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to … Department of Health (Department) administers the State’s Medicaid program. The Department’s eMedNY computer system …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Oversight of Persons Convicted of Driving While Intoxicated
… to, license suspension or revocation, significant fines, and possible jail time. The Child Passenger Protection Act (Act), signed into law on November 18, 2009, requires all … Although 9,604 offenders overseen by the Office received court orders to install IIDs, only 1,952 offenders (20.3 …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Agencies Bulletin No. 914
… specified that income paid as a military stipend is exempt from Social Security and Medicare taxes and must be … on a Form 1099. The regulation was silent regarding the tax treatment of a military stipend paid as wages. Because … situations. Since no specific guidance was provided on the tax treatment of a military stipend paid as wages to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsCompliance With State Arts Education Requirements (Follow-Up)
… there was a material risk that students throughout the NYC public high school system might not have obtained a …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followCompliance With Payment Card Industry Standards
… Standards Council (Council). The PCI DSS is a set of technical and operational requirements designed to protect … revenue. Key Findings We reviewed select operational and technical security controls over the protection of cardholder … controls. The Authority could also improve certain other technical safeguards over the cardholder data it processes. …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsState Agencies Bulletin No. 899
… Performance Advances and Longevity Payments for Graded and NS Equated to Grade Employees Designated Management …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/899-april-2009-performance-advances-and-longevity-payments-graded-and-nsUnified Court System Bulletin No. UCS-357
… of the processing of the 2025 Prepaid Legal Service Benefit. Affected Employees: The following employees are … considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable gross wages, … OSC will automatically apply the Prepaid Legal Service Benefit for the 2025 calendar year for employees who were in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-847
… bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. Affected Employees: The … wages, for tax withholding purposes, and reflected on the 2025 Form W-2 (Wage and Tax Statement). Effective Dates: Effective as of paycheck dated November 13, 2025 (Institution). OSC Actions: OSC will automatically apply …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-847-prepaid-legal-service-benefit-city-university-new-york-cunyState Agencies Bulletin No. 2379
… for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … that exceed the $5,250 exclusion limit for calendar year 2025 are affected. Per IRS Publication 15-B, Employer’s Tax … 15-B for further information. Note: As of July 2025, two new earnings codes have been created to allow the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025State Agencies Bulletin No. 2384
… purpose of this bulletin is to provide agencies with the 2025 calendar year-end procedures for taxable travel reimbursement. Background: Taxable travel … Federal rate and not substantiated by receipts. The 2025 maximum rate allowed by IRS for PCM is 70.0 cents per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsRivendell School – Compliance With the Reimbursable Cost Manual
… 86 students. The New York City Department of Education (DoE) refers students to Rivendell based on clinical … reports to SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Rivendell based on …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualSchool of Professional Studies – Controls Over Bank Accounts
… whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was founded in 2003 to … whether there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsOpinion 2002-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (expansion of activities to include maintenance and operation of recreational facilities) LOCAL LAWS -- … Whether a town board may expand the activities of a public dock district to include maintenance and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 2002-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … expending reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund … Whether the expenditure of monies from a capital reserve fund established by a school …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Bilinguals Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2011, Bilinguals' Programs reported a total of $13.3 million in reimbursable costs. Key Findings We … in excessive compensation paid to the Executive Director (ED) and the Assistant Executive Director (AED); and $218,681 … Manual guidelines; $29,722 paid for the personal benefit of Bilinguals officials and staff, including but not limited …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualCity of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the Citys proposed budget for 202526 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5State Agencies Bulletin No. 2236.1
… report changes to maintenance deductions by inserting a new effective dated row on the General Deductions page. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsOpinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county) … Whether the proposed transfer would constitute a sale for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9