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Opinion 90-4

… This opinion represents the views of the Office of the State Comptroller at the time it was … ask whether, assuming that the village is authorized to do the work, bonds may be issued to finance the cost of the …

https://www.osc.ny.gov/legal-opinions/opinion-90-4

State Agencies Bulletin No. 844

… Purpose To provide instructions for reporting the taxable value of … motor vehicle) to you, your personal use of the car is usually a taxable noncash fringe benefit.” Background … special valuation methods described below to the extent it applies. Two of the special rules depend, in part, on the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/844-reporting-taxable-value-personal-use-employer-provided-vehicles-and

Opinion 92-12

Whether a disabled firefighter forfeits his or her entitlement to payments and benefits pursuant to General Municipal Law 207a upon becoming selfemployed or performing uncompensated services such as volunteer work

https://www.osc.ny.gov/legal-opinions/opinion-92-12

State Agencies Bulletin No. 2200

… Revenue Service) tax withholding requirements for 2024 and other tax related topics. Affected Employees: … bulletin. Summary of Changes: To date, the IRS has issued guidance on changes to the following areas for 2024: … IRS Publication 15-T , withholding for employees with the 2019 version of Form W-4 or earlier will be calculated using …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024

State Agencies Bulletin No. 2311

… Revenue Service) tax withholding requirements for 2025 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2025 through December 31, 2025. OSC Actions: OSC has updated PayServ with the new …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025

Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)

… Objective To assess the extent of implementation of the four recommendations included in our initial audit … moved to Medicaid fee-for-service (FFS) because the cost of the managed care premiums generally exceeds the cost of …

https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-and

XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement

… 5 or later, on your computer. You can download a free copy of Adobe Reader® from the Adobe website. Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manual

IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants

… funds); Any other accounting adjustment that results in an increase in federal fund cash that will not be immediately disbursed … the award may not have been closed by the awarding agency in the applicable draw system. If the award is open in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasury

DiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money

… President Ruben Diaz Jr. will help raise awareness about unclaimed funds across the borough. It’s your money, come and get it. … Bronx residents to make the effort to track down their unclaimed money from the more than $244 million in unclaimed …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-money

DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies

… interim financial reports and issue audited statements. In addition, they did not have financial information … how their money is being spent and that it is being spent in a fiscally responsible way.” The audit found the city did … to cover unanticipated expenditures or revenue shortfalls. In addition, the audit found the Mount Vernon City …

https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policies

State Agencies Bulletin No. 2064

… 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 12/29/2022). 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/2064-educational-assistance-benefits-2022

State Agencies Bulletin No. 2160

… benefits that exceed the $5,250 exclusion limit for calendar year 2023 are affected. Per IRS Publication 15-B, … for Yonkers residents and 0.50% for Yonkers nonresidents. Payroll Register and Employee’s Paycheck / Advice …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2160-educational-assistance-benefits-2023

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-2021

State Agencies Bulletin No. 2277

… 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 12/26/2024). 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/2277-educational-assistance-benefits-2024

DiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024

… contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution … of these two systems, which pay retirement and disability benefits to public employees and death benefits to their … in ERS and PFRS, and more than 300 different retirement plan combinations. Last fiscal year, $14.7 billion were paid …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024

Whitesboro Central School District – Separation Payments (2020M-146)

… agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and … supported and disbursed in accordance with the terms of CBAs and individual employment contracts. District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

Oswego City School District - Separation Payments (2021M-194)

… (District) officials calculated separation payments to certain District employees in accordance with … provided: A teaching assistant with a credit of $18,087 to be used toward her future health insurance coverage and a … the teaching assistant did not meet the CBA requirements to receive these benefits. The former Superintendent with a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194

Leaves of Absence – Police and Fire Plan

… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is …

https://www.osc.ny.gov/retirement/publications/1512/leaves-absence