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XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… This generally occurs when an employee travels repeatedly to the same location over an extended period for official … likely incur substantial tax liabilities with respect to reimbursement of travel expenses. This tax liability can … reimbursements as income contemporaneous with payment to enable the State to timely withhold the taxes. In cases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Comptroller DiNapoli Releases Year-End Accomplishments
… report on the Fund’s $1 billion In-State Private Equity Investment Program, which has invested $684 million in more … for Police and Fire Retirement System) because of strong investment returns. Paid out nearly $9.3 billion in …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsArchived: Legislative Session 2015 –2016
… regarding certain expenditures for indigent legal services with the State Comptroller. Tax Check-off Funds – Signed into … Cleanup Proposal – Vetoed on December 11, 2015 - Veto Memo 303 – A.7513-B (Peoples-Stokes) / S.5713-A … (Abbate) / S.7212 (Golden) – Eliminates the requirement that an application for membership in the New York State and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016DiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair program is … the city’s 468 stations were free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City Transit reports it is making …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… Recent Trends and Impact of COVID-19 June 2021 PDF Version En Español Highlights In … the nation, but also had the highest job losses. The loss of 44,400 construction jobs was the State’s worst annual decline in more than 25 years. New York City accounted for more than half the industry’s statewide …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19State Agencies Bulletin No. 960
… in ERS. Affected Employees Employees who first join ERS on or after January 1, 2010 Effective Date(s) January 1, 2010 Background On December 10, 2009, the Governor signed into law pension … requirement Overtime compensation in excess of an annual ceiling is not considered pensionable earnings and is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemJune 2002: Advance Refunding Bonds
… of the refunding bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… is approved by SED to provide Preschool Special Education (SC) and Special Education Itinerant Teacher (SEIT) program … with autism between three and five years of age. Both the SC and SEIT programs are located in Douglaston, Queens. For … 2015, QSAC served 164 students, which consisted of 140 in SC and 32 in SEIT, with 8 children enrolled in both Programs. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: City University of New York (CUNY): Medgar … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli Announces Latest Fiscal Stress Scores
… Fiscal Stress Monitoring System (FSMS) scores. “The number of local governments designated in fiscal stress, … “moderate fiscal stress,” along with the towns of Massena (St. Lawrence) and Yates (Orleans) and the villages of … score declined in FYE 2024, dropping from 264 in 2023 to 240. However, that number is nearly double what it was 10 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases State Audits
DOHs eMedNY computer system processes Medicaid claims submitted by providers for services rendered to Medicaideligible recipients and it generates payments to reimburse the providers for their claims
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… and plans to contribute toward EO 88 and complied with the guidelines. However, auditors found OGS had relied on one … Controls (2018-N-6) The department monitored traffic flow at intersections, but did not address the concerns of …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsDiNapoli: External Risks Threaten NYC Budget
… risks, it has record reserves to use if needed and Mayor de Blasio plans to expand the citywide savings program to … Trust, which now has a balance of $4 billion. Mayor de Blasio has indicated that the city will continue to expand … report , or go to: http://osc.state.ny.us/osdc/rpt11-2017.pdf …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… Wall Street’s 2022 average bonus paid to securities employees … fear of a recession led to significantly less profits on Wall Street after a record year in 2021. As a result, bonuses … revenue, as anticipated by New York state and the city. “Wall Street’s cash bonuses were expected to fall as several …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsWall Street Bonuses Went Up In 2013
… prior years. “Wall Street navigated through some rough patches last year and had a profitable year in 2013. …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013State Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… State Comptroller Thomas P. DiNapoli and the Commission on Independent Colleges and Universities President Lola W. Brabham co-authored an op-ed in the New York Daily News on how new federal policy changes to lending undermines college access for students in New …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Recent Trends and the Impact of COVID-19 December 2020 PDF Version Highlights In 2019, New York City’s retail sector comprised 32,600 businesses that … 2019, 214,600 City residents worked in the retail sector. Federal Paycheck Protection Program loans supported half of …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19ROA Result Calculator – Reporting Elected and Appointed Officials
… calculator to determine the ROA result (average number of days worked per month) for an elected or appointed … these results are calculated, go to Calculating Record of Activities Results and Days Worked . Rev. 5/22 … Elected and Appointed Officials How to calculate a Record of Activities result and days worked to report to NYSLRS …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… The system is available through the NYSED Business Portal. Each school district BOCES has a Delegated … New York State Education Department Application Business Portal . Please do not submit paper forms in lieu of …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Opinion 90-11
… doctrine of federal pre-emption (U.S. Const., art. VI, cl 2; see, gen., 16 Am Jur 2d, Constitutional Law, §291, et seq. … St Comp, 1962, p 246; see also General Municipal Law, §92[1]). It is well-established under New York law, however, that … before the performance of the work (29 USCS §207[o][2]). In the absence of either type of agreement to provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-11