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Richburg-Wirt Fire District – Board Oversight (2025M-73)
… by an elected board of fire commissioners (board) that is responsible for providing adequate oversight to ensure … offered a similar UTV for approximately $8,000 less than what the Board paid. Because the Board did not provide … agreed with our recommendations and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Agencies Bulletin No. 1697
… Purpose To notify agencies of the 2019 maximum salary limit for … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $280,000 for the 2019 plan year, which is the calendar … dated January 9, 2019 OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for the 2019 Calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1697-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedDisability Retirement – When Employees Retire
… on behalf of your employee. When we receive a disability retirement application, we review it to determine if it meets … notify you that your employee has filed for disability retirement. We then assemble a medical file for the member, … notify both you and the employee. Disability Approved: The date of retirement for a disability retirement is the date …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementState Agencies Bulletin No. 1532
… of the process for handling the late submission of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the employee’s 2016 Form W-2 (Wage and Tax Statement) and agency appropriations. … 6, 2017 (Admin) will be reflected in the employee’s 2016 Form W-2 and the agency appropriation will be refunded in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instComptroller DiNapoli Releases Municipal Audits
… Public Library , City of Lockport , the Town of Saranac and West Corners Fire Department . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1439
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) … considers overpayments for 2015 that are returned in 2016 to be income in 2015 for reporting purposes because the … To inform agencies of the process for handling the late …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016State Agencies Bulletin No. 1617
… of the process for handling the late submission of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the employee’s 2017 Form W-2 (Wage and Tax Statement) and agency appropriations. … 5, 2018 (Admin) will be reflected in the employee’s 2017 Form W-2 and the agency appropriation will be refunded in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-instState Agencies Bulletin No. 1365
… Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the employee’s 2014 Form W-2 (Wage and Tax Statement) and agency appropriations. Affected Employees Employees who … Form AC230 Report of Check Return For Refund Or Exchange and the impact on the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Agencies Bulletin No. 1288
… (AC230) submitted and processed after the January 6, 2014 deadline Effective Date(s) Immediately Background AC230s … received after this date. Impact on Employee Form-W2 Reporting The IRS considers overpayments for 2013 that are returned in 2014 to be income in 2013 for reporting purposes because the employee had use of the funds …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1288-processing-2013-salary-refunds-received-osc-after-january-6-2014Opinion 92-52
… Authority of Great Neck North ("Authority") was created by title 8-B of article 5 of the Public Authorities Law (§1197-a … counties, cities, towns, villages, water districts, utility companies, individuals, firms or corporations , … towns, villages and water districts, but also with private utility companies, individuals, firms or corporations. We do …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties (municipalities - … MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to request information for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-91-60State Agencies Bulletin No. 1214
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) … considers overpayments for 2012 that are returned in 2013 to be income in 2012 for reporting purposes because the … To inform agencies of the process for handling the late …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013State Agencies Bulletin No. 1127
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) … in the employee’s 2011 Form W-2 and be refunded in full to the agency appropriation. Unfortunately, there are … To inform agencies of the process for handling the late …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012Prompt Payment
… Program Legislative Session 2015-2016: Signed into law on December 11, 2015 as Chapter 548 of the Laws of 2015 – …
https://www.osc.ny.gov/legislation/prompt-paymentUnified Court System Bulletin No. UCS-323
… have completed at least 20 years of continuous service, 25 years of continuous service or 30 years of continuous … unit on 04/01/2023; and Has a Payroll Status of Active, Leave With Pay, or Leave of Absence due to a Workers’ … Date: 03/30/2023 OT Eff Date: Same as Effective Date Annual Addl Earnings: See Payment Amount below End Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-323-april-2023-unified-court-system-ucs-longevity-bonus-jloSUNY Bulletin No. SU-350
… for a July 2023 increase to On-Call Pay. Effective Dates: The increase to On-Call Pay will be paid with an … Code RON – Recall Standby OT Unclass NYC Earnings Code SON – Standby OT Unclass NYC Earnings Code ROU – Recall … codes identified above (Earnings Codes SBN, SBU, RON, SON, ROU, SOU, SOO), the agency is responsible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-servicesComptroller DiNapoli Releases Municipal Audits
… in the first year of operation. Town of Busti – Taxpayer Equity (Chautauqua County) Town officials did not properly … County officials have established a cash management policy and related procedures that addresses the collection, …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency … P DiNapoli today announced his office completed audits of the Town of Hempstead Sanitary District No 1 Niagara Falls …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1837.1
… This bulletin is currently under revision and will be updated shortly. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18371-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19State Agencies Bulletin No. 2232
… is to inform agencies of OSC’s automatic processing of the PEF 2024 Dental Stipend and to provide agency instructions for payments not processed automatically. Affected Employees: … the 2023-2026 Agreement between the State of New York and PEF which includes a side letter authorizing a $400 lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2232-public-employees-federation-pef-2024-dental-stipend