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Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… intent or plan about its future purpose and not merely a "parking lot" for excess fund balance. Establish a Capital Reserve …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Agencies Bulletin No. 2127
… Line Number field. If applicable, update the Position Pool ID field on the Specific Information Page by expanding the … sure no position numbers are tied to that Position Pool ID. A pool should not be inactivated when it is associated … Table USA row associated with that Department and Pool ID. They should select Inactive from the drop-down list and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024State Agencies Bulletin No. 2013
… Line Number field. If applicable, update the Position Pool ID field on the Specific Information Page by expanding the … sure no position numbers are tied to that Position Pool ID. A pool should not be inactivated when it is associated … Table USA row associated with that Department and Pool ID. They should select Inactive from the drop-down list and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Patchogue-Medford Union Free School District – Health Insurance Buyouts (Suffolk County) … expended by nearly $1.2 million. West Hempstead Union Free School District – Nonstudent Network User Account Controls …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1364
… Purpose To inform agencies of the new procedure to record receipt of Form AC3206 from employees … To inform agencies of the new procedure to record receipt of Form AC3206 from employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxPayroll Improvement Project Bulletin No. PIP-018
… or plan year) and a year-to-date maximum contribution. When employees are paid, the contribution balance is … from those earnings. The V Codes and the balances are reset at the beginning of each limit period. V Codes do not add to the employees’ gross earnings or taxable gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservVillage of Fredonia – Financial Condition (2025M-149)
… time) to finance general fund operations, avoid increasing real property taxes, or reduce operating expenditures. From … following year, officials had to increase the Village’s real property tax levy by $1.7 million (55 percent tax …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Opinion 90-34
… 9105: An emergency rescue and first aid squad within a village fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You ask whether an emergency rescue and first aid squad within a village fire department is entitled to receive foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 89-36
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … reconstruct or acquire a type of capital improvement. In both cases, compliance with the permissive referendum … such minimum period of maturity . [emphasis added] Thus, in the event the authority to issue obligations for a capital …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Oversight of Disability Services
… sinks, mirrors, paper towel and soap dispensers, and toilet seats. We used the ADA Standards to assess the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… The Mitchell-Lama Housing program (Program) was created in 1955 by the Limited Profit Housing Act to provide … with over 105,000 apartments were built under the Program. In exchange for low-interest mortgage loans and real property … and managing agent must agree to manage the development in accordance with local codes and State rules and …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Agencies Bulletin No. 2207
… sum of all payments made for the calendar year 2023. Box 3: Chap. 3 This box should be populated with “3” (Tax … Box 12g: Foreign taxpayer identification number (TIN) (Withholding agent) Not Applicable Box 12h-12i: … recipient from Modify a Person. Box 13e: Recipient’s U.S. TIN (If Applicable) This box is populated with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingControls Over the Collection of the Public Safety Communications Surcharge
… but not all counties charge a separate surcharge. These funds are paid directly to the counties, not the State, and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeState Agencies Bulletin No. 2112
… sum of all payments made for the calendar year 2022. Box 3: Chap. 3 This box should be populated with “3” (Tax … Box 12g: Foreign taxpayer identification number (TIN) (Withholding agent) Not Applicable Box 12h-12i: … recipient from Modify a Person. Box 13e: Recipient’s U.S. TIN (If Applicable) This box is populated with the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2009
… sum of all payments made for the calendar year 2021. Box 3: Chap. 3 This box should be populated with “3” (Tax … Box 12g: Foreign taxpayer identification number (TIN) (Withholding agent) Not Applicable Box 12h-12i: … recipient from Modify a Person. Box 13e: Recipient’s U.S. TIN (If Applicable) This box is populated with the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… sum of all payments made for the calendar year 2024. Box 3: Chap. 3 This box should be populated with “3” (Tax … Box 12g: Foreign taxpayer identification number (TIN) (Withholding agent) Not Applicable Box 12h-12i: … recipient from Modify a Person. Box 13e: Recipient’s U.S. TIN (If Applicable) This box is populated with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2031
… page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. Affected Employees: All employees who have a Federal Form Version W-4 – 2020 or later and for whom an IRS Lock-in … Lock-in rate instructions and reflect the changes made to Form W-4 in 2020. Instead of restricting the number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… and making payments from funds of the State are included in various statutes of the State. Generally these provide … rates should be directed to an agency’s DOB examiner. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… and making payments from funds of the State are included in various statutes of the State. Generally these provide … rates should be directed to an agency’s DOB examiner. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewState Agencies Bulletin No. 2432.1
… over by the end of the calendar year and are participating in a 403(b) plan and/or the New York State Deferred … participants attaining 60, 61, 62, or 63 years of age in the calendar year to the greater of either $10,000.00 or … contributions for employees with more than $150,000 in 2025 FICA wages be designated as Roth contributions. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24321-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-act