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Opinion 95-24
… -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use of State aid); … inhabitants which receives State aid on behalf of the city school district on account of a school building project for which …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 95-10
… of " or "so as to encircle or enclose." Similarly, a New York court, in construing the language of a boundary …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 88-23
… the village unless (a) his or her stock ownership amounts to less than 5% of the outstanding stock and (b) as employee … is not affected by such contracts. There is no exception to the conflict of interest provisions of General Municipal … entered into in emergency situations. This is in reply to your letter asking whether a newly-elected village …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 98-4
… to the county treasurer. This is in reply to your letter asking which county officer is the official to whom …
https://www.osc.ny.gov/legal-opinions/opinion-98-4State Comptroller DiNapoli Releases Audits
… Transportation Authority – Fare Evasion (Follow-Up) (2022-F-23) For 2018, the Metropolitan Transportation … Funding for Election Technology and Security (Follow-Up) (2022-F-35) The Help America Vote Act of 2002 (HAVA) was … of Buildings – Oversight of Sidewalk Sheds (Follow-Up) (2022-F-36) The New York City Department of Buildings (DOB) is …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Opinion 95-19
… AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were previously paid) CITIES … (authority to issue bonds to prepay certain employer retirement contributions which were previously prepaid) …
https://www.osc.ny.gov/legal-opinions/opinion-95-19DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… New York’s Health Department (DOH) and Division of Homeland … and Emergency Services (DHSES) can do more to protect the state’s water systems from attacks and the threats posed by … found that while most water systems had submitted plans, a number of them were over a decade old and some had never …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Agencies Bulletin No. 2200
… Security Wage Base Limit Contribution Limits on Pension/Retirement Plans Qualified Transportation and Parking Fringe … federal income tax on the wages of nonresident alien (NRA) employee is subject to an additional withholding amount which is added to NRA employee’s wages for calculating federal income tax. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 1812
… 2020. Federal Withholding Allowance Per IRS Publication 15-T , withholding for employees with the 2019 version of … subject to Medicare tax. The Social Security tax rate of 6.2% and Medicare tax rate of 1.45% remain the same. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020State Agencies Bulletin No. 2311
… income tax return in the previous three years (covering 2021, 2022, or 2023) will expire on December 31, 2024. ITINs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025New York City’s Uneven Recovery: Mothers in the Workforce
The onset of the COVID-19 pandemic placed an outsized strain on parents as schools and child care centers closed to mitigate the spread of the virus.
https://www.osc.ny.gov/files/reports/pdf/nyc-mothers-in-the-workforce.pdfSmall Estates Affidavit (S.C.P.A. Section 1310)
If the account owner is deceased and there was no estate representative appointed by the courts, the surviving spouse or child of the deceased or the unreimburs
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/small-estates-affidavit.pdfState Comptroller DiNapoli Releases Municipal Audits
… officials have not developed a written disaster recovery plan. Town of Manchester – Board Oversight and Information … fund balance has increased by 35 percent ($321,000) from the beginning of the 2014-15 fiscal year through May 31, …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 789
… agencies of the availability of the PayServ functionality for 2007 and to provide instructions for preparing reissued 2007 W-2 Wage and Tax Statements. … original W-2 forms. This functionality must not be used for employees who receive a corrected W-2 because the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/789-automated-process-reissued-2007-w-2-wage-and-tax-statementsState Agencies Bulletin No. 878
… Employees>Maintain Payroll Data (US)>Inquire Click on “W2 Reprint.” Select the EmplID search option. Enter the … requesting a replacement W-2 and click on Search. When the W2 Reprint page opens, confirm the correct employee’s W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/878-automated-process-reissued-2008-w-2-wage-and-tax-statementsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … statements, prepares the checks and abstracts, records all transactions and performs the bank reconciliations … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… the purchasing policy. Poughkeepsie City School District – Payroll (Dutchess County) Auditors found 11 retirees received … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Roosevelt Union …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsClaims for Multiple Owners
… submit a claim if: your name (or entity) is listed as one of the owners in the Reported As field; and you have a … are needed to complete your claim. Typically, we require: Proof of Address or Ownership connecting the owner(s) to the address or funds. Copy of the child's birth certificate (if under age 18). Court documents or other …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-multiple-ownersState Agencies Bulletin No. 1022
… Purpose To explain OSC’s automatic processing of the General Salary and other Increases and to provide agencies with instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1022-implementation-general-salary-and-other-increases-non-arbitrationCUNY Bulletin No. CU-574
… undeliverable, the agency should forward the check to the NYS Department of Taxation and Finance, Division of Treasury, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-574-2011-2017-blue-and-white-collar-retroactive-general-salary