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Selected Publications and Reports
… Risks Fiscal Stress in School Districts: Common Themes for School Year 2018-19 Fiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018 Fiscal Stress in School Districts: …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsOversight of Disability Services
… York has adequately provided access to campuses, programs, and services to students with disabilities. The audit covered the period from July 2018 through June 2021 and our observations of accessibility through October 2022. … 64 institutions (14 of which are University Centers and Doctoral Degree Granting Institutions), including …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesState Agencies Bulletin No. 1952
State Agencies Bulletin No 1952
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedOpinion 90-34
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (see Opn No. 90-20, supra ; 1989 Opns St Comp No. 89-16, p 34). Thus, since General Municipal Law, §209-b(1) requires …
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-89-36Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… responsible for managing the developments. Pursuant to New York Codes, Rules and Regulations (Regulations), when they do … developments located in counties outside of New York City: Barker Terrace (Westchester), Executive House (Albany), …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellXV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewControls Over the Collection of the Public Safety Communications Surcharge
… to which it is entitled. In particular, the Department does not have adequate controls to ensure that all eligible …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeState Agencies Bulletin No. 2031
… 2020 or later. Affected Employees: All employees who have a Federal Form Version W-4 – 2020 or later and for whom an … claim exempt status or is not entitled to claim more than a specific number of withholding allowances (applicable to … copy of the Lock-in Letter to be retained in the employee’s record and a copy to be provided to the employee. Review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsState Agencies Bulletin No. 2207
… bulletin is to inform agencies of the content information for the 2023 Form 1042-S. Affected Employees: All … affected. Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2023. Box 3: Chap. 3 This box should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2112
… bulletin is to inform agencies of the content information for the 2022 Form 1042-S. Affected Employees All Nonresident … are affected Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2022. Box 3: Chap. 3 This box should …
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. 1900
… agencies of the content information for the 2020 Form 1042-S. Affected Employees All Nonresident Aliens receiving a Scholarship, employed as an Honoraria, or taking advantage … that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax treaty) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2009
… bulletin is to inform agencies of the content information for the 2021 Form 1042-S. Affected Employees All Nonresident … are affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2021. Box 3: Chap. 3 This box should …
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. 1772
… If an employee provides Form W-2 statement consent on or after the day of print, a paper Form W-2 statement for … years. If an employee withdraws Form W-2 statement consent on or after the day of print, no paper Form W-2 statement … will have the option of viewing their Form W-2 statement on NYSPO or contacting their Agency Payroll Officer for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2State Agencies Bulletin No. 1861
State Agencies Bulletin No 1861 New York State Payroll Online NYSPO Electronic Delivery of 2020 Form W2 Statement
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2State Agencies Bulletin No. 2317
… paychecks dated: Institution: 01/11/24 through 12/26/24 Administration: … allowance(s) as claimed in the Federal Tax Data page. Box 6: Net Income This box is only populated if there is an … that forms be delivered to employees on or before March 15, 2025. Agency Actions: Distribute the Form 1042-S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingCUNY Bulletin No. CU-457
… to the automatic increment processing. OSC Actions After payroll processing is completed for Pay Period 20C, OSC will … Salary Rate is equal to one of the steps on the Salary Schedule for that position, and the salary is below the ‘Last … increments should be directed to the Director, University Payroll Systems and Operations at CUNY Office of Human …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-457-january-2013-increments-city-university-new-york-cunyCUNY Bulletin No. CU-556
… for miscellaneous earnings. Affected Employees Employees in the title of Painter and Supervisor Painter Background The … Employees, I.U.P.A.T. for retroactive raises for employees in the titles of Painter and Supervisor Painter. This … rate chart and additional information are contained in a memorandum from Carmelo Batista, Jr. dated August 4, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-556-cuny-retroactive-rate-increases-skilled-trade-titlesUnified Court System Bulletin No. UCS-245
… who met the eligibility criteria and received payment for the 2017 Judicial Longevity bonus payment. Suffolk County … of Nassau County (Bargaining Unit DR), provides for a $50 retroactive increase in Judicial Longevity payments (Earnings Code JLO) effective April 1, 2017 for all eligible members. Effective Date(s) The April 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-retroactiveVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… a direct program expense. Indirect costs include, but are not limited to, physical overhead, space occupancy, … state charge appropriations provided annually and are not subject to the special assessment procedures described …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overview