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Operational Advisory No. 29
… Subject : GFO Updates - Reissuing or Cancelling Refund, Vendor, Employee Expense, or SSP Checks Guidance : The Office … has updated the policies and procedures regarding refund, vendor, employee expense, and SSP checks that are returned … (GFO): Chapter XII.9.C – Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check Chapter XII.9.G - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspState Agencies Bulletin No. 2286
… Page with a Form 8233 Effective Date less than or equal to November 30 of the current calendar year. OSC will take the following actions … not have additional numbers after). Date of Entry – First day the employee entered the United States. Treaty Expiration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatySUNY Bulletin No. SU-382
… Nonresident alien employees appearing ineligible for participation in a tax treaty Background: Per IRS … publication 519, if a tax treaty between the United States and a Nonresident Alien employee’s country of residence … – First day the employee entered the United States. Treaty Expiration Date - See attached IRS Tax Treaty Table to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxReporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is …
https://www.osc.ny.gov/legal-opinions/opinion-88-61XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… notifies the payee that the proceeds of the uncashed check(s) will be turned over to the Abandoned Property Fund unless the check is cashed, or a claim is made to the issuing agency for a replacement check. First class mailings are not required where: the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentOpinion 93-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 89-14
… or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section 986(1) entitles … envelopes with their tax payments (see also 28 Opns St Comp, 1972, p 167). There have been no amendments to … for services provided to taxpayers (see e.g., 1983 Opns St Comp No. 83-220, p 300; 33 Opns St Comp, 1977, p 62; 1974 …
https://www.osc.ny.gov/legal-opinions/opinion-89-14EDSS - Revenue Contract / Amendment Help
… is required to create a new Revenue Contract / Amendment? The Revenue Contract / Amendment will need to be created in the State Financial System (SFS) first. Please use the … The Revenue Contract Amendment will need to be created in the State Financial System SFS first …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting … the Board members failed to acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Comptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… stem from old bank accounts but also include stocks, life insurance, uncashed checks and gift cards. State law requires …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsContractors or Consultants – Membership and Enrollment
… The majority of people who work for and provide services to the State or participating employers are considered public … independent contractors or consultants are not permitted to join NYSLRS or receive service credit for consultant or independent contractor services. To determine if a person you hired is an employee or an …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… controls over the payment process as a basis for that certification. To the extent feasible, separation of duties … separation of online data entry of claims from claim certification functions; and Security over authorized access … Annually, each agency head must email a signed certification form to the Office of the State Comptroller to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processAccounts Payable Advisory No. 51
… guidance to assist agencies in determining whether claims for payment from vendors and state employees are appropriate to pay. Reference : Guide to Financial … agencies to certify to the Comptroller that claims for payment are just, true and correct and therefore …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationState Agencies Bulletin No. 2112
… Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in tax year 2022 are affected … withheld from the payment because of a Treaty or Exemption code. Effective Dates 2022 Form 1042-S will include earnings … 12e: Withholding agent’s GIIN Not Applicable Box 12f: Country Code (Withholding agent) Not Applicable Box 12g: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2207
… Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in tax year 2023 are … withheld from the payment because of a Treaty or Exemption code. Effective Dates: 2023 Form 1042-S will include earnings … 12e: Withholding agent’s GIIN Not Applicable Box 12f: Country Code (Withholding agent) Not Applicable Box 12g: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in tax year 2024 are … withheld from the payment because of a Treaty or Exemption code. Effective Dates: 2024 Form 1042-S will include earnings … Box 12e: Withholding agent’s GIIN Not Applicable Box 12f: Country Code (Withholding agent) Not Applicable Box 12g: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 778
… agencies that the use of fixed amounts or percentages for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulations. Affected Employees Employees with a … Background There are State employees whose current tax withholdings in PayServ are based on a fixed amount or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingEDSS - Procurement Contract / Amendment Help
… required to create a new Procurement Contract / Amendment? The Procurement Contract / Amendment will need to be created in the State Financial System (SFS) first. Please use the … The Procurement Contract Amendment will need to be created in the State Financial System SFS first …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpSUNY Bulletin No. SU-174
… Purpose To provide the State University of New York (SUNY) and the … employees in PayServ who are hired under the HIRE Act, and to explain how the Office of the State Comptroller (OSC) will … of the United States enacted the Hiring Incentives to Restore Employment Act (HIRE Act) effective February 3, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-174-hiring-incentives-restore-employment-act-hire-act