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State Agencies Bulletin No. 1957
… Assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the taxable amount and must be reported in PayServ through either Time Entry or the agency … dated 12/16/2021). Tax Information Educational Assistance in excess of $5,250 is considered a taxable fringe benefit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021Comptroller DiNapoli Releases Municipal Audits
… , City of Lockport , Rockland County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1860
… Purpose The purpose of this bulletin is to provide agencies with instructions for … Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to Federal, State, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… and projects sweeping budget cuts that could affect essential services provided by the state, schools and local … comes without strings to protect New Yorkers from seeing essential services decimated.” DiNapoli’s report finds: The … The state may be able to use substantially more of its $5.1 billion allotment from the federal Coronavirus Relief Fund …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookLehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College … education students. Lehman, located in the Bronx, New York, is one of CUNY’s 11 senior colleges, and has more … policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Town of Brookhaven Local Development Corporation – Project … legally required, the board should strive to ensure that town residents realize increased prosperity and economic … did not receive surplus money from a referee after the sale of foreclosed property on April 1, 2017, totaling …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… Floyd Union Free School District – Check Signing and Online Banking Transactions (Suffolk County) While the bank … district accounts and district officials did not conduct online banking transactions in the most secure manner. Lisbon …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsMorristown Fire District – Board Oversight (2025M-101)
… of financial operations. District officials agreed with our recommendations and their response is included in … and OSC’s authority as set forth in Article 3 of GML. Our methodology and standards are included in Appendix C. The … in this report must be prepared and forwarded to our office within 90 days. To the extent practicable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… for safeguarding the District’s money and ensuring it is spent prudently to provide necessary fire and emergency … financial reporting, annual audits and policy reviews. As a result, the Board had limited assurance that the … three checks totaling approximately $935 that were entered in the accounting records twice, resulting in the accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of Company operations? Audit Period January 1, 2022 – …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… 1 Moreover, neither the Supervisor nor the current Board reviewed the FFI tax proceeds allocation calculation … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A … you received with the draft audit report. We encourage the Board to make the CAP available for public review in the Town …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Opinion 88-77
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … corporations) GENERAL MUNICIPAL LAW, §§801(1), 802(1)(f): A member of a school district board of education who is also … is deemed to have an interest in any contract of his or her municipality with a corporation of which he or she is an …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 92-10
… the funds upon expiration of the required holding period. Article V of the Abandoned Property Law contains provisions … payable or distributable by a public corporation to a "resident" as the owner or former owner of a "security" is … such amounts are deemed abandoned property under article 5 of the Abandoned Property Law. Thus, a banking organization …
https://www.osc.ny.gov/legal-opinions/opinion-92-10CUNY Bulletin No. CU-704
… Services has announced that the 2021 premium rate and the maximum weekly employee contribution for coverage … service requirements for the NY Paid Family Leave program, AND Verify any waivers received from the employee and retain … the payroll deduction should be directed to the University Benefits Office at (646) 664-2420 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveXII.6.I Paying a Non-State Employee – XII. Expenditures
… either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s (IRS) … procedures used in accordance with IRS criteria. If there are no material differences in the factual circumstances that … BUSINESS UNIT RESPONSIBILITIES Business Units are responsible for ensuring individuals they pay qualify as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeState Agencies Bulletin No. 1926
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of Retroactive … a transaction to make the LLS payment. Lateral Position Change from a Non-M/C Position Where the Employee’s Salary … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of Retroactive … a transaction to make the LLS payment. Lateral Position Change from a Non-M/C Position Where the Employee’s Salary … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1933
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … and Naval Affairs BU47 Note: Increment Code 1000 is used to indicate job rate credit minimum of 15 years (October 2004 … the October LLS payment cycle at the time of appointment to a lower graded position. Refer to OSC Actions – Automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpDivision of Housing and Community Renewal Bulletin No. DH-118
… inform agencies of OSC’s automatic processing of the April 2022 DC 37 Rent Regulation Services Unit (RRSU) LLS payment … State of New York and DC 37, provides for payment of the 2022-2023 Longevity Payment effective April 2022 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationOpinion 2001-9
… county and either a local chamber of commerce or an empire zone corporation, if he serves, in a "shared capacity," as … contracting entities. We are informed that both the empire zone corporation and the chamber of commerce are … express or implied ..." (General Municipal Law §800[2]). "Interest" is defined in section 800(3) as a "direct or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9