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State Agencies Bulletin No. 2040
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionCUNY Bulletin No. CU-444
… on the payroll register. The earnings description “HB Buyout” and the payment amount will appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleDiNapoli Announces State Contract & Payment Actions for December 2014
… and nearly 82,000 payments valued at $57.8 million. As the state's chief financial officer, DiNapoli's office … are reasonable, the playing field is level and taxpayers get the best value for their money. The independent audits … to added transparency via his Open Book New York website. Highlights for December 2014: Major Contracts …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014Opinion 92-12
… such as volunteer work. General Municipal Law, §207-a(1) requires a city (other than New York City), town, village … during such disability. General Municipal Law, §207-a(2) requires payment of the full amount of regular salary or … disability pension. In that case, however, section 207-a(2) requires the municipality or fire district which employs …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 91-25
… title is structured so as to consist of a minimum salary plus a series of "increments or steps" and that the longevity … to receive salary increases based on longevity (1979 Opns St Comp No. 79-80, unreported; see also Ellis v Fire Chief of … 520, pertaining to "longevity merit increases"; 15 Opns St Comp No. 1959, p 421; Chalachan v City of Binghamton , 81 …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Performance
… Coatings US Food and Drug Administration – Medical Device Recalls …
https://www.osc.ny.gov/state-vendors/vendrep/performanceOpinion 92-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … offset the cost of governmental functions generally is a tax (see Orange and Rockland Utilities, Inc. v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-92-40State Agencies Bulletin No. 837
… remain subject to Federal income tax for that year.* A Form W-2c for the prior year must be issued but the amount of … 1 of the W-2 that will be issued in the current year. A Credit Statement will be issued to the employee for use in … wage information, OSC will issue Form W-2c and provide a Credit Statement directly to the employee. Form W-2c . Box 1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/837-change-processing-form-w-2c-corrected-wage-and-tax-statement-andState Agencies Bulletin No. 2234
… Lag 03/28/2024 06/18/2024 Institution Lag 04/04/2024 06/27/2024 Note: Eligible employees who move to a position on an … by Grade 800 Employees in M/C traineeships who completed a 26-week rating period between 03/28/2024 and 06/05/2024 … Entry Earnings Codes requiring a manual adjustment as a result of a retro salary increase. To process a retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2234-april-2024-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 2138
… of ANN on the payment effective date; and Did not have a withholding recommendation approved by DOB. Promotion … the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2138-april-2023-managementconfidential-mc-performance-advancesEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… our audit report, New York State Health Insurance Program: Empire BlueCross BlueShield Selected Payments for Special … and school district employees, and their dependents. The Empire Plan (Plan) is the primary health benefits plan for … New York State Department of Civil Service contracts with Empire BlueCross BlueShield (Empire) to administer the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughNYS Common Retirement Fund Reports Third Quarter Results
… the third quarter of the State Fiscal Year SFY 201920 was 528 percent …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsUnified Court System Bulletin No. UCS-314
… is to inform agencies of the processing of the 2023 Judicial Ratification Bonus for all Bargaining Units with … Benefits Ineligible Employees 01/27/2023 CT New York City Judicial Staff 01/27/2023 SA Citywide Association of Law … S9 New York State Clerks Association 12/22/2022 G9 Ninth Judicial District Court Employees Association 11/22/2022 SG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedVillage of Weedsport – Financial Management (2025M-76)
… manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, … of the Village’s financial affairs. As of February 28, 2025, the Village’s 15 reserve funds, which provide a … more fund balance than available in the 2024-25 and 2025-26 fiscal year budgets. The Board also did not adopt an …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Village of Churchville – Financial Management (2025M-128)
… operating funds is an important financial consideration for village officials, because it is available for appropriation to reduce taxes, fund one-time expenditures … fund balance exceeding the 30 percent maximum limit for the past three fiscal years. For example, when adding …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128City of Ithaca – Records and Reports (2025M-114)
… Period January 1, 2023 – November 14, 2024. We extended the audit period back to January 1, 2020, to review … reporting and forward to January 29, 2026, to update the City’s financial reporting status and review the most … audit report. Understanding the Audit Area The Common Council (Council) is responsible for managing and controlling …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114DiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… Overall ridership on New York City’s regional transit system is not … MTA’s large budget gaps are coming into greater focus as ridership remains well below pre-pandemic levels and federal … close budget gaps and how it can adjust to continued low ridership levels and shift service to meet changes in …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… practices based on its past record, nor can we trust it to exercise true independence and accountability.” Musk’s … poorly designed pay packages for CEO Musk, neglecting to exercise independent judgment, and allowing repeated … rights. “Tesla’s Board has repeatedly failed to exercise the independence and oversight that shareholders …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Town of Schuyler Falls – Host Fee Payments (2026M-26)
… fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments … waste management company (corporation). As of January 31, 2026, the Town received host fee payments from the … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26