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Opinion 94-7
… that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services … from imposing fees upon users of emergency or general ambulance services provided by a village fire department and … ask whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and …
https://www.osc.ny.gov/legal-opinions/opinion-94-7DiNapoli: Rural Counties Face Shortage of Health Professionals
… an additional barrier to recruiting more healthcare professionals. Not all counties have hospitals or rural … allocated $10 billion a year from federal fiscal years 2026 to 2030 to support rural hospitals, clinics, federally … such as incentivizing the training of new healthcare professionals to serve in rural New York through loan …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsState Comptroller DiNapoli Releases School District Audits
… the 104 full-time and part-time employees were not covered under a collective bargaining agreement, employment contract … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1800
… of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to the PayServ Federal Tax Data … IRS has released the new Form W-4, Employee's Withholding Certificate , and Publication 15-T, Federal Income Tax … agencies of the new Federal Form W4 Employees Withholding Certificate and the update to the PayServ Federal Tax Da …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxDiNapoli: Bullying and Drug-Related Incidents in Schools on the Rise
… of serious violent and disruptive incidents remained near zero even after students returned to in-school … number of serious violent + disruptive incidents remained near 0 even after students returned to inschool instruction …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-bullying-and-drug-related-incidents-schools-riseOther Bulletin No. 84
… Fund of OSC’s automatic processing of the April 2025 SCF M/C Retroactive Salary Increase and provide … a salary increase of three percent (3.00%) for Fiscal Year 2025-2026. The State University Construction Fund’s Board of … salary increase of three percent (3.00%) for Fiscal Year 2025-2026. The Division of the Budget (DOB) Bulletin D-1153 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-84-april-2025-state-university-construction-fund-scfOther Bulletin No. 78
… guidelines regarding the implementation of this payment. Effective Dates: The April 2024 SCF M/C Retroactive … ID, then by employee name in alphabetical order. NHRP709 – Mass Salary Increase Exception Report This report is a … Data page but the Bargaining Unit, Salary Administration Plan or Grade on the Job Data page and the Position Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-78-april-2024-state-university-construction-fund-scfOther Bulletin No. 72
… following: Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY … Tax Arrear GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information: These monies are taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-72-april-2023-state-university-construction-fund-scfTown of Kirkwood - Board Oversight (2018M-71)
… reviews bank reconciliations and canceled check images; third party documents; and water and sewer billing …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Port Jefferson Union Free School District - Claims Processing (2018M-055)
… [read complete report - pdf] Audit Objective Determine whether the Board had … fund claims totaling $298,123 and 10 extra-classroom activity claims totaling $2,705 to determine whether the … a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Village of Lisle - Board Oversight (2018M-124)
… are paid at Board-approved rates. Village officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… - pdf] Audit Objective To determine whether the County Hospital and Skilled Nursing Facility (Hospital) cafeteria sales were properly collected, deposited … Wyoming County Hospital Cafeteria Cash Receipts 2018M70 …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Hampton Bays Union Free School District - Claims Processing (2018M-68)
… and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Full- and Part-Time Service Credit – Career Plan
… the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser … minimum wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser … minimum wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… Full-Time Employment If you join the Retirement System on the … you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditFull- and Part-Time Service Credit – Police and Fire Plan
… Full-Time Employment If you join the Retirement System on the … you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Full-Time Employment If you join the Retirement System on the … you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate your retirement …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditCUNY Bulletin No. CU-588
… Affected Employees Employees represented by UBCJA in Bargaining Units TA and T6 Effective Date(s) Paychecks … dated June 8, 2017 OSC Actions OSC will identify employees in Bargaining Unit TA and T6 with Dues (Code 272) and Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-588-united-brotherhood-carpenters-and-joiners-america-ubcjaTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 agricultural, … Town of Skaneateles Real Property Tax Exemption Administration 2018M173 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173