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Opinion 97-21
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual financial reports) … Duties (receipt of annual financial reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, … of the Education Law does not operate to relieve public libraries from the requirement that annual financial reports …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 94-25
… for attendance at "meetings" of an emergency rescue and first aid squad, a fire police squad or the "executive … department or fire company, such as an emergency rescue and first aid squad, a fire police squad or the "executive … Board is authorized to make determinations of claims for benefits under the Volunteer Firefighters' Benefit Law (see …
https://www.osc.ny.gov/legal-opinions/opinion-94-25State Agencies Bulletin No. 1800
… Certificate, and the update to the PayServ Federal Tax Data page. Affected Employees Newly hired employees, … and existing employees who wish to change their Federal tax withholding are affected. Background The IRS has released …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxState Agencies Bulletin No. 1286
… Pursuant to the GOER Memorandums dated 11/14/13 Article 39 of the 2011-2016 Agreement between the State of New York, the DMNA Unit and the Civil Service Employees … payroll on 10/01/13; and Employed by the State at the time of the issuance of the allowance Individuals who are not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1286-2013-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformState Agencies Bulletin No. 1050
… Service website at www.irs.gov and select Forms and Publications>View online: Tax Publications>Publication 15 A change has been made to the … and Finance website at www.tax.ny.gov and select Find Publications, regs & laws>Tax Type: Withholding >NYS-50-T. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1050-summary-tax-related-changes-tax-year-2011State Agencies Bulletin No. 1209
… 1 Airport Firefighter 2 Airport Firefighter 3 Training and Safety Officer Air Base Security Guard Senior Air Base … Agreement between the State of New York, the DMNA Unit and the Civil Service Employees Association, Inc., agency … working in an eligible title; On the payroll on 10/01/12; and Employed by the State at the time of the issuance of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1209-2012-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … financial plans or develop adequate capital plans related to their hydroelectric power facilities. East Kingston … $1.4 million in sales tax distributions from 2010 to 2016. In addition, the clerk did not properly reconcile a …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0Comptrollers DiNapoli, Lander Urge Fellow Netflix Investors to Support Workers' Rights
… DiNapoli said. “While Netflix says it’s now a leader in the highly unionized entertainment industry, it’s lagging … to upholding worker rights if they want to remain a leader in the entertainment industry. They have thus far failed to … concerned when the behavior of a portfolio company stands in contrast with fair treatment of its workforce,” said New …
https://www.osc.ny.gov/press/releases/2023/05/comptrollers-dinapoli-lander-urge-fellow-netflix-investors-support-workers-rightsHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed on the premiums of fire insurance policies written by certain out-of-state insurers against loss or damage by fire on property …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsUnified Court System Bulletin No. UCS-198
… Purpose To inform the Office of Court Administration, Payroll Operations of OSC’s automatic processing for Pay Period 20C and to … be responsible. Affected Employees Judges and Justices of the Unified Court System who are paid using the LEG Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesState Agencies Bulletin No. 1276
… to Article 2, Section 5 of the Legislative Law, the salaries of each Member of the Legislature are to be paid in … are paid using the LEG pay basis code which calculates an employee’s biweekly salary by dividing the annual salary by … may result in a catch-up deduction or a direct bill to the employee. The OGS parking fee deduction, (code 427) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1276-impact-27-pay-periods-calendar-year-2013-nys-legislative-membersState Agencies Bulletin No. 1285
… payment. Affected Employees Employees designated M/C in Negotiating Unit 06 who meet the eligibility criteria … Deputy Superintendent for Security Services 2 $1,200 Deputy Superintendent for Security Services 3 $1,200 … taxes and will be reported on employees’ Form W-2 under code UTA (Uniform/Tool Allowance). Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1285-2013-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 98-11
… under Real Property Tax Law, §925 (see, e.g., 1981 Opns St Comp No. 81-264, p 284; cf . 1982 Opns St Comp No. 82-39, p 50; 1988 Opns St Comp No. 88-61, p 121, … the penalty-free period would be automatically extended from Sunday to the next business day. Consequently, an …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … realistic budgets based on historical or known trends for the town’s three sewer districts. As a result, the sewer … computer system, the lack of policies significantly increases the risk that data, hardware and software systems …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Hancock Fire Department - Financial Operations (2018M-236)
… The Board President (President) did not publicly disclose, in writing, his deemed interest in the oral agreement between his business and the … Key Recommendations The President should disclose, in writing, his deemed interest in the oral agreement between …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Town of Busti – Taxpayer Equity (2015M-349)
… its borders. Budgeted appropriations for the highway fund for 2015 totaled approximately $1.1 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349CUNY Bulletin No. CU-326
… Purpose To notify agencies of a one-time health insurance rate … York Office of Labor Relations was not received in advance to implement the reduced health insurance rate for the … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-326-health-insurance-rate-adjustment-aetna-hmo-and-aetna-qposAbout the Retirement System – What Every Employer Should Know
… Retirement System (PFRS), created in 1966. NYSLRS is one of the largest public retirement systems in the world. The New York State Comptroller is the administrative head of NYSLRS. The New York State Retirement and Social Security … provide employer educational seminars covering a variety of subjects for your benefit and for your reporting staff who …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemAkron Central School District - Financial Management (2018M-195)
… $2.8 million (10 percent). District officials overfunded two reserves that totaled about $5.3 million and did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73