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Opinion 2002-13
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … the fire district fire department, and to pay for expenses in connection with the fire department's annual fund-raising … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13State Agencies Bulletin No. 2167
… for others. Affected Employees: Employees receiving a 2023 Form W-2 are affected. Background: Internal Revenue … 13 be checked for every employee who is either: Covered* by an employer provided retirement plan; or An active … the Retirement Plan checkbox: 400 – CUNY 403 ROTH 403 – Supplemental Retirement Annuity CUNY 404 – SUNY 403(b) Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2104
… New York City, and Yonkers withholding allowance remains at $1,000. Additional Withholding Adjustment for Nonresident … of 83, 84, 85, 86, 87, or 88 (Example: 9XX-83-XXXX expired at the end of 2021. The renewal period for these ITINs began October 1, 2022. ITINs with the middle digits of 70-82 can be renewed at any time by submitting a completed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023State Agencies Bulletin No. 2103
… blank *The End Date field can be left blank since PayServ does not automatically include the earnings in the overtime … remains in an eligible seasonal position. Since PayServ does not include these monies in the overtime compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2084
… Purpose The purpose of this bulletin is to explain why the Retirement … in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees Employees … 1987-1 C.B. 446), employees receiving retirement benefits from a previous employer’s plan are not considered covered by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022Wall Street Profits Up in 2016
… rose sharply in 2016, increasing by 21 percent, while the average bonus paid to employees in New York City’s … bounced back strongly in 2016. Lower costs more than made up for the continued decline in revenues," DiNapoli said. … cash bonuses for the current year and bonuses deferred from prior years that have been cashed in. The estimate does …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016State Agencies Bulletin No. 2018
… 2019-2023 Agreements between the State of New York and the Public Employees Federation (PEF), a lump sum award of $500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1961
… for others. Affected Employees Employees receiving a 2021 Form W-2 are affected. Background Internal Revenue … 13 be checked for every employee who is either: Covered * by an employer provided retirement plan; or An active … or 403(b)) in the current tax year. Nearly all State of New York government positions, including part-time, hourly, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 1823
… and Has at least 1,500 hours in pay status as a seasonal employee during each of the previous five years in either … (Deptid 49xxx) 04/02/2020 (Deptid 09180) Or the date the employee returned to the payroll in an eligible seasonal … Payment must be included from the OT Eff Date on the employee’s Additional Pay page for Earnings Code LPS through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1823-april-2020-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1902
… first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions … and Historic Preservation (Department ID 49xxx), and Has at least 1,500 hours in pay status as a seasonal employee … agencies must insert a row on the Additional Pay page at the Effective Date level of Earnings Code LPS and enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1902-april-2021-longevity-payment-long-term-seasonal-employeesOversight of the Home Delivered Meals Program
… results of these evaluations are recorded in a procurement portal, PASSPort. This information can be used during …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programState 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 … No 1862 Retirement Plan Checkbox on From W2 Wage and Tax Statement for Tax Year 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020State Agencies Bulletin No. 2276
… covered and will have the Retirement Plan checkbox checked on their 2024 Form W-2. Effective Dates: Effective … result required for the applicable, independent scenarios on behalf of NYS employees: Type of NYS Plan Eligible to Join … being checked. As explained in Publication 590-A , limits on the amount that can be deducted do not affect the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024State Comptroller DiNapoli Releases Audits
… Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … for low-income elderly and family tenants residing in multi-family properties in rural areas of the state. Overall, auditors determined …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2001
… for 2022. OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding … Summary of Changes To date, the IRS has issued guidance on changes to the following areas for 2022: Withholding … Rate Social Security Wage Base Limit Contribution Limits on Pension/Retirement Plans Qualified Transportation and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Purpose of Audit The purpose of our audit was to review the accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. Background The Steuben County Soil and … State. These Districts provide services and fund projects to improve and maintain wildlife habitat, help control and …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashDiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … duties were adequately segregated. The clerks’ ability to control all cash receipts and disbursement functions … produced by the town’s water system with the water billed to the town’s customers. For the audit period, the town could …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsOversight of Obesity and Diabetes Prevention Programs
… Purpose To determine whether the Department of Health (Department) … effective oversight of its service provider contracts to ensure claimed expenses are program-appropriate and … However, almost 1.7 million New Yorkers (10.5 percent) have diabetes, an increase from 6.3 percent in 2000. To …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsState Agencies Bulletin No. 1676
… taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the employee’s garnishment has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1676-new-general-deduction-rules-writs-garnishments-and-new-york-state-taxSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… Purpose of Audit The purpose of our audit was to determine whether District … to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the … a district corporation of the State, distinct and separate from the Town of Summit, and is located in Schoharie County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264