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Opinion 88-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING - … meeting rooms. May 5, 1988 Cornelius F. Healy Deputy State Comptroller … Concerning the use of park trust funds …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Wall Street Profits for 2014 May Not Reach 2013 Level
… in settlement costs. The securities industry, however, does not break out settlement costs from other …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelWall Street Bonuses Declined in 2011
… Cash bonuses paid to New York City securities industry employees are forecast to decline by 14 percent to $19.7 billion during this year’s bonus season, according …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011SUNY Bulletin No. SU-318
… processing of the December 2021 minimum wage increases for hourly employees and provide instructions for payments … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, … Westchester County $15.00* Other (Job location outside of NYC, Nassau, Suffolk, or Westchester counties.) $13.20 * The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateWest Nyack Fire District – Claims Processing (2014M-259)
… Nyack Fire District is a district corporation of the State and provides fire protection services to portions of the Town … cell phone bills. Key Recommendations Audit all claims and ensure that each claim includes an itemized invoice with … enough detail to indicate that the claim was an actual and necessary District expense. Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that … deposits were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer … received from the Treasurer include revenues, expenditures and reconciled cash balances so they can properly track the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… Key Recommendations Appoint a Treasurer, as required, and design policies and procedures to clearly state job responsibilities. Use … providers. Enforce policies on annual accrued leave and periodically reconcile leave balances to ensure employees …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Cleveland Hill Union Free School District – Financial Management (2017M-235)
… with the statutory limit and develop a plan to use excess funds in a manner that benefits District residents. Transfer any excess reserve funds to unrestricted fund balance (where allowed by law) or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Middletown Enlarged City School District – Financial Condition (2017M-245)
… purpose of our audit was to determine whether the Board and District officials effectively managed the District’s … City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245State Agencies Bulletin No. 1566
… maximum salary limit for members of TIAA (Plan Type 7Z) in Tier 6. Background In accordance with Section 415 of the Internal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1566-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementState Agencies Bulletin No. 1622
… $18,500. An additional deferment is available to employees age 50 and over. These employees can defer up to $6,000 in … in each of the last three years prior to normal retirement age, increases from $18,000 to $18,500, for a combined … this bulletin may be directed to http://www.nysdcp.com or by calling the Nationwide Helpline …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1622-deferred-compensation-maximum-contribution-limits-calendar-year-2018State Agencies Bulletin No. 1549
… Questions regarding how employees can set up their new payment method should be directed to Transamerica at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offeredState Police Bulletin No. SP-60
… Emergency Response Payment. Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers … in Bargaining Units 07 and 17. Members who are assigned on short notice to situations of an emergency nature … Check/Advice The earn code EMR will be displayed on the payroll register. The earn code description, Emergency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-60-2000-2001-emergency-response-payment-employees-represented-policeSchool District Physical Education Compliance (2018-MS-3)
… , and South Huntington Union Free . Audit Objective To determine whether the 10 school districts that we audited … districts audited did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Vested Retirement Benefit – Special 20- and 25-Year Plans
… more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement age. … an active member. The date you are eligible to collect a vested retirement benefit depends on your tier. Tiers 2 and 3 … birthday. Tier 6 — your 63rd birthday. The Benefit Your vested retirement benefit is 1.66 percent of your FAE for …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitState Agencies Bulletin No. 1040
… Income Tax Credit (AEITC) is part of the Education, Jobs and Medicaid Assistance Act signed into law by the President … will insert a row on the employee Federal Tax Data page and change the Earned Income Credit field by checking the … Access the Control-D report TAX113 for their agency and inform employees listed on the report of the elimination …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcState Agencies Bulletin No. 852
… schedule for AC 230s (Report of Check Returned for Refund or Exchange). Affected Employees Payroll Bulletin No. … schedule for AC 230s Report of Check Returned for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/852-change-schedule-submitting-returned-paychecksState Agencies Bulletin No. 772
… in each of the last three years prior to normal retirement age, will remain at $15,500, for a combined maximum total … 2008. An additional deferment is available to employees age 50 and over. These employees can defer up to $5,000 in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/772-maximum-deferred-compensation-contribution-limits-calendar-year-2008Village of Port Chester – Payroll (2017M-115)
… Purpose of Audit The purpose of our audit was to evaluate the … approximately $2.2 million for overtime wages to police department personnel. There are no written policies or procedures governing how leave time accrual records are maintained or who is …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Quogue Union Free School District – Financial Condition Management (2017M-196)
… The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m