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State Agencies Bulletin No. 1869
… York City (NYC) taxation. Affected Employees Employees who are Active, on Paid Leave, or on Leave Without Pay and whose home address does not match their NYC taxation are affected. Background New York State Publication NYS-50 … Code, County and Local Residency (from Local Tax Data) are listed. In addition, for “Home Address not NYC but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataRushville Hose Company, Inc. – Financial Oversight (2026M-16)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… of financial operations helps ensure transactions are properly recorded and supported with documentation, bills are paid on time, and funds are safeguarded and available for equipment, training and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightState Agencies Bulletin No. 1844
… Purpose The purpose of this bulletin is to inform agencies of the new increment code for CSEA, DC-37 and PEF employees eligible for job rate status credit between … The purpose of this bulletin is to inform agencies of the new increment code for CSEA DC37 and PEF employees eligible for job rate status credit between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1844-new-increment-code-representing-job-rate-status-october-2020-cycleCUNY Bulletin No. CU-659
… to have their imputed income submitted by the New York State Department of Civil Service. Background If active … 1,3,5,16 and 18, if applicable; and subject to Federal, State, Local, Social Security and Medicare taxes. The taxable … wages, and employees will be responsible for Federal, State and Local (if applicable) withholding taxes when they …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Opinion 89-33
… unless the board determines to require such prior audit. You ask whether budgeted compensation for appointive village … If payment may be made without prior audit by the board, you ask whether board members could be held liable for a … or employee having direct supervision of the claimant. As you will note, this statute encompasses compensation paid to …
https://www.osc.ny.gov/legal-opinions/opinion-89-33IX.9.C Transfer Procedure – IX. Federal Grants
… a state fund. The following information must be provided in the request: Chapter, section, year, page and lines of the … should establish the new activity via the Project Guide in SFS. See Chapter XIX, Section 2.C Project Activities for … Fund (should match the receiving fund authorized in law). Account (Critical: this value will always be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… consider setting aside money in a capital or repair reserve fund to be used for future capital projects or … on your annual budget. Establishing and funding allowable reserve funds for a specific intended purpose can smooth out … policy that explains why money is being set aside in a reserve. It should also document the reserve’s financial …
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 changes and to explain how chartfield strings will be charged for fiscal year 2023-2024. Affected Employees … Save . Incumbent Updating If the position is filled, a row will be inserted automatically on the incumbent’s Job Data … Pool IDs The chart field string for the Position Pool IDs will be charged automatically to fiscal year 2023-2024 based …
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. 1906
… Line Number field. If applicable, update the Position Pool ID field on the Specific Information Page by expanding … 1. (24000,230) During the Update Incumbent processing, the above counts reflect the number of incumbents examined for … employee’s record. Deleting Position Pools If a Position Pool is no longer used by the agency and should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022State Agencies Bulletin No. 2013
… line number changes and to explain how chartfield strings will be charged for fiscal year 2022-2023. Affected Employees … Save . Incumbent Updating If the position is filled, a row will be inserted automatically on the incumbent’s Job Data … Pool IDs The chart field string for the Position Pool IDs will be charged automatically to fiscal year 2022-2023 based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as … DiNapoli found. “ESD has to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate accounting of its real estate portfolio and better disclosure explaining the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowState Comptroller DiNapoli Releases Municipal & School Audits
… consistently filed the annual financial report and the tax cap form late with the Comptroller’s Office; and did not …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1364
… inform agencies of the new procedure to record receipt of Form AC3206 from employees who are receiving a prior year … require employers to obtain a completed and signed consent form from each affected employee to file a claim for refund … portion of Social Security and/or Medicare taxes. This form also certifies that the employee has not, and will not, …
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
… 6 OT Limit V15 RTR Memo CPLT NYT/NBE/NYEBT6 225,000.00 NYC Plans Pensionable Earnings (No OT) Tier 6 Calendar Year … Salary V16 RTR Memo OTLmt NYT/NBE/NYEBT6 17,301.00 NYC Plans Overtime Earnings Tier 6 Calendar Year Tier 6 OT by Calendar Year V17 RTR Memo CP NYT/NBE/NYEAFT/BEF …
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)
… budgeting practices caused unrestricted fund balance in the general, water and sewer funds to decline by more than … tax levy by $1.7 million (55 percent tax increase) in the 2025-26 fiscal year to repay the RAN and to balance … the Village’s long-term operational and capital needs. In addition, the Board did not ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Opinion 90-34
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients … 293 of the Laws of 1988, provide that except as provided in a "special law", foreign fire insurance tax moneys must be … (Insurance Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 89-36
… 34.00 (cities), 35.00 (towns) and 36.00 (villages). In the case of towns and villages, sections 35.00(b), and …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Oversight of Disability Services
… is the largest comprehensive system of public education in the nation, comprising 64 institutions (14 of which are … colleges of technology, and an online learning network. In the fall 2021 semester, SUNY served nearly 370,000 … modifications, note-taking assistance, print materials in an alternative format, auxiliary aids, assistive …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-services