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Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… at county clerk offices, which then remit the tax to the Department. State RETT collections for each of the 2 State … issued January 8, 2019, was to determine whether the Department had adequate systems and practices in place to … counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followVirtual Currency Licensing (Follow-Up)
… $404 billion. In June 2015, DFS issued NYCCR Title 23, Part 200 – Virtual Currencies (Part 200). According to Part 200, virtual currency is “any type of digital unit that …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followCUNY Bulletin No. CU-557
… are contained in a memorandum from Carmelo Batista, Jr. dated August 4, 2016. Effective Date(s) Increases may be … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice All … Division of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible employees who are now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-557-cuny-retroactive-rate-increases-stationary-engineer-seniorState Agencies Bulletin No. 1639
… to the Division of the Treasury a stop payment request Form TD346 to place a stop payment on a New York State … business process, State agencies will continue to submit Form TD346 to the Division of the Treasury. Once the stop … of State Payroll Services will reissue payroll checks once per week through the Statewide Financial System (SFS). These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1639-reissuance-state-payroll-checksDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… it easier for more New Yorkers to run for office. New York trails the nation in this area. According to the National …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at the Department of … Payment Options section of the voucher to ensure the check will not be combined with payments made by other Business … not use Handling Code “A” for the following reasons: To pay vendors on a routine basis. To obtain goods or services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeState Agencies Bulletin No. 2200
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding … The purpose of this bulletin is to inform agencies of the updated IRS Internal Revenue Service tax withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2311
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding … The purpose of this bulletin is to inform agencies of the updated IRS Internal Revenue Service tax withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025Real Property Tax Cap - Local Governments
… Independent Special Districts) File property tax cap form online [Accessible only to filing entities] Enrollment … demonstrate how to complete the tax cap form using OSC's online reporting system. Slide Show Presentation [pdf] Please visit our local …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsReal Property Tax Cap - School Districts
… Levy Growth Factors [pdf] Tax Base Growth Factors for School Districts Important Dates for Property Tax Cap Filers … February 18, 2016 Advisory: Nassau County 2015-16 School Tax Levies/LIPA PILOTs Retirement Exclusions - School Districts [pdf] Accounting Bulletin - Reserve for …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsUnified Court System Bulletin No. UCS-355
… paycheck that represents their pensionable contribution. Tax Information: The retroactive Blazer Payment change in … for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice: The … now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeState Agencies Bulletin No. 1128
… Purpose To inform agencies that “days worked” will be reduced and reported to the Employees’ Retirement System in accordance with the Deficit Reduction Plan. Affected … To inform agencies that days worked will be reduced and reported to the Employees Retirement System in accordance with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesCUNY Bulletin No. CU-534
… codes and bargaining units Salary Grade = 600 Pay Basis Code = ANN, HRY Payroll Status = Active or Leave With Pay In … information on the Time Entry page using Earnings Code LSF : Earnings Begin Date: Pay Period Start Date … Earnings End Date: Same as the Earnings Begin Date Earn Code: LSF Amount: Payment amount appearing on the approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employeesTown of Cohocton – Procurement (2025M-13)
… also guards against favoritism, extravagance and fraud, while allowing interested vendors a fair and equal … always solicit competition in accordance with the Town’s procurement policy, statutory requirements or good business … it was an inconvenience for them to adhere to the Town’s procurement policy. Officials’ general disregard for the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13State Comptroller DiNapoli Releases School District Audits
… adequately supported or reviewed prior to payment. Pearl River Union Free School District – Fixed Assets (Orange …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… ensuring school districts across New York are protecting students from harassment and discrimination, according to a … strengthening its efforts to enforce the Dignity for All Students Act.” An audit released by DiNapoli in October 2017 … some critical requirements of the Dignity for All Students Act (DASA). Several schools lacked training and …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background … The Department’s receipts totaled approximately $52,300 for the 2011-12 fiscal year. Key Findings The Treasurer does … totaling $33,363 and deposits totaling $99,643 for these accounts are inadequate and inaccurate. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overEstablishing the Standard Work Day – Enhanced Reporting
… The number of days worked you report for your employees has a direct … board resolution or contract in order for you to calculate the days worked for an employee. SWDs represent the amount of … The standard work day SWD represents the amount of time per …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayOpinion 88-36
… that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability … Insurance (authority of county to purchase on behalf of sheriff) COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 88-39
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on felony complaint … JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony … Whether a county a town in the county or a village located within the town is …
https://www.osc.ny.gov/legal-opinions/opinion-88-39