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Opinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… to establish expectations, a service level agreement (SLA) should be used to help further expectation clarity and measurement methods. An SLA is different from a traditional written contract in that … are released throughout the year are installed timely, the SLA should indicate exactly what operating system(s) and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesSUNY Bulletin No. SU-354
… January 2024 minimum wage increases for hourly employees and provide instructions for payments not processed … of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. … the alignment of the minimum wage paid to hourly employees and student workers with the minimum wage levels approved as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-354-january-2024-increase-minimum-wage-employees-stateUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient surgical …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpOversight of Food Service Establishments
… Health Protection, is responsible for overseeing New York State’s more than 90,000 food service establishments … district offices. Thirty-six counties and the City of New York have a health department; the 21 counties without … to the county and city health departments, including the New York City Department of Health and Mental Hygiene, and …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsState Agencies Bulletin No. 2368.2
… Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Police Bulletin No. SP-234
… implements the 2018-2023 Agreement between the State of New York and the New York State Police Investigators Association (NYSPIA), … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-234-2022-state-police-holiday-bonus-paymentState Agencies Bulletin No. 2200
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … for 2024 remain unchanged from 2023. OSC continues to use the Percentage Method on an Annual payroll period for … criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Police Bulletin No. SP-239
… implements the 2018-2023 Agreement between the State of New York and the New York State Police Investigators Association (NYSPIA), … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-239-2023-state-police-holiday-bonus-paymentState Agencies Bulletin No. 2416
… of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2026 and other tax related topics. Affected Employees: … in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes to the following areas for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2416-summary-tax-related-changes-2026State Agencies Bulletin No. 2311
… New York tax requirements for 2025 remain unchanged from 2024. OSC continues to use the Percentage Method on an … 15-T , withholding for employees with the 2019 version of Form W-4 or earlier will be calculated using $4,300 for each … employees changing their withholding must use the newest Form W-4, which does not use allowances. Please refer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… spending while proposals at three other companies won significant support from shareholders, State Comptroller … Charter Communications Inc., Airbnb Inc., and DraftKings won high levels of support from outside shareholders. … spending while proposals at three other companies won significant support from shareholders …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureState Comptroller DiNapoli Releases Audits
… periods. This included more than $10.5 million related to 7,415 deceased recipients. During the six-month period … totaling more than $3,360. Department of State (DOS): Monitoring of Not-for-Profit Cemetery Corporations for … Facility Maintenance (2016-S-79) As of Sept. 30, 2016, DOS records indicate 642 cemeteries (37 percent) had overdue …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… gain employment, transition to independent living, and rise out of poverty is not fulfilling its mission because … with disabilities often face great obstacles in finding and keeping the jobs they want, and the pandemic has only made things harder,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortCUNY Bulletin No. CU-846
… criteria are impacted: Bargaining Unit Description TL DC-37 Local 924 Background: A Consent Determination was … Unit Ratification Date Pay Period Group Check Date TL 03/31/2025 Institution 14 Current Laborer 10/16/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-paymentState Agencies Bulletin No. 1995
… 6203200 Physcl Ther Asnt 2 005789 5702302 Plant Supt C 006770 7100001 Plant Util Assnt 006985 7520010 Plant Util … 8159130 Soc Worker 1 007373 8159210 Speech Lan P A Pg C 1 005857 5932510 Speech Lang Pathgst 2 005856 5932320 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … Federal Receipts Guide to Financial Operations REV. 11/26/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewPlattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Audit The purpose of our audit was to determine if Facility officials achieved energy cost savings through the … 31, 2015. Background The Ithaca Area Wastewater Treatment Facility, created by the City of Ithaca and the Towns of … Joint Committee is responsible for general oversight of Facility operations. The Facility’s 2016 budgeted …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Sullivan County – Time and Attendance (2017M-55)
Sullivan County Time and Attendance 2017M55
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55