IRS announces it will treat same-sex marriages the same as heterosexual ones

IRS announces it will treat same-sex marriages the same as heterosexual ones

Source: Washington Post National News Alert

The Treasury Department and Internal Revenue Service announced on Thursday that they would treat legal same-sex marriages the same as heterosexual marriages for federal tax purposes. 

The new policy, which comes in response to a June Supreme Court ruling that overturned a key portion of the Defense of Marriage Act, allows same-sex spouses to file tax returns as married couples regardless of whether they live in jurisdictions that recognize gay unions.

Read more at:
http://www.washingtonpost.com/blogs/federal-eye/wp/2013/08/29/irs-to-treat-same-sex-marriages-equally-for-tax-purposes/
.

Correction officers disciplined after being found guilty of using unnecessary force against an inmate

Correction officers disciplined after being found guilty of using unnecessary force against an inmate

OATH Index Nos. 734/13

The New York City Department of Correction brought charges against two correction officers alleging they used of excessive or unnecessary force against an inmate.

The Department charged that one officer struck the inmate in the face and the other pulled the inmate’s legs out from under him, causing him to fall to the ground.

The Department also charged the two officers with submitting false or misleading statements during Mayoral Executive Order [MEO] 16 interviews. Three other officers were also charged with filing false and/or misleading MEO 16 statements. 

OATH Administrative Law Judge Astrid B. Gloade found that all the charges were sustained.

Noting that most of the officers had no prior disciplinary record, ALJ Gloade recommended suspensions of 60 days for the officer who struck the inmate, 25 days for the officer who caused the inmate to fall; and 15- and 20-day suspensions for those who filed false reports.

The decision is posted on the Internet at:

http://archive.citylaw.org/oath/13_Cases/13-734.pdf
.

Private sector prevailing wage rates and the public sector

Private sector prevailing wage rates and the public sector

OATH Index No. 126/13

OATH Administrative Law Judge Alessandra F. Zorgniotti commenced her analysis of this complaint filed by The International Brotherhood of Teamsters (Local 237) by citing §220(3)(a)] of the New York State Labor Law. This provision requires public employers, including the City of New York, to pay “laborers, workmen, or mechanics” in its employ the prevailing rate of wages and supplemental benefits paid in the private sector “for a day’s work in the same trade or occupation in the locality” where the work is performed.

Although the statute refers to the rates paid in the “same” trade or occupation, courts have recognized that a comparison may be made to workers doing similar jobs. The City’s Comptroller was thus required to determine the prevailing rate of wages paid to those workers whose trade or occupation was “comparable” to city-employed maintenance workers.

Local 237's complaint sought a determination of the prevailing wages and benefits for elevator mechanics, supervisor elevator mechanics, and elevator mechanic helpers employed by the City should be that set by the Elevator Manufacturers Association of New York and the International Union of Elevator Constructors Local Union No.1. 

The Comptroller had made a preliminary determination that elevator mechanics and their supervisors should be paid the same as comparable private sector titles covered by the Local 1 contract and that helpers should be paid the same as helpers covered by the contract between the Elevator Industries Association, Inc.and the International Brotherhood of Electrical Workers Local 3.  

Judge Alessandra F. Zorgniotti upheld the Comptroller’s preliminary determination finding that because Local 1 was the prevailing union and had comparable titles, elevator mechanics and supervisors should be paid at Local 1 rates. 

The ALJ noted that as there was no comparable permanent helper title in Local 1, the helpers were properly found to be comparable to the Local 3 helpers.  

The decision is posted on the Internet at:

http://archive.citylaw.org/oath/13_Cases/13-126.pdf
.

Employer pension contribution rates announced for fiscal year 2014-15

Employer pension contribution rates announced for fiscal year 2014-15

Source: Office of the State Comptroller

On August 27, 2013, Comptroller Thomas P. DiNapoli reported that employer contribution rates for the New York State and Local Retirement System will decline slightly in Fiscal Year 2014-15.

The average contribution rate for the Employee Retirement System (ERS) will decrease by 0.8 percent of payroll, from 20.9 percent to 20.1 percent. The average contribution rate for the Police and Fire Retirement System (PFRS) will decrease by 1.3 percent of payroll, from 28.9 percent to 27.6 percent.

“The New York State Common Retirement Fund’s strong gains over the last four years have mitigated some of the impact of the financial market collapse of 2008-2009,” DiNapoli said. “Strong investment performance, along with a revision in actuarial smoothing, has lowered the employer contribution rate for 2014-15.”

Employer rates are determined based on actuarial assumptions recommended by the Retirement System’s actuary and approved by DiNapoli.

The Retirement System’s actuary recommended a change based on a recommendation from Buck Consultants, LLC, as part of an independent actuarial review which is performed every five years. The previous method separated assets into equities and non-equities, while the new method expects the entire fund to earn the assumed rate of return and smoothes any unexpected gains or losses. According to Buck, the new method is generally used by the majority of public pension systems nationwide.

In 2012, DiNapoli directed the Retirement System to give employers access to a full projection of their annual pension bill by September 1, six weeks earlier than in previous years. Employers use this projection for preparation of their local budgets and calculation of tax levies subject to the property tax cap effective for fiscal years that begin in 2014.

Projections of required contributions will vary by employer depending on factors such as retirement plans, salaries and the distribution of their employees among the six retirement tiers. The employer contribution rates announced today will apply to each employer’s salary base during the period of April 1, 2014 through March 31, 2015. Payments based on those rates are due by February 1, 2015, but may be pre-paid on December 15, 2014.

N.B. The property tax cap generally limits the amount a government entity can increase its annual tax levy to two percent or the rate of inflation, whichever is less. The cost of pensions above a change in the average contribution rate by more than two percentage points is excluded from the tax cap. Since the ERS and PFRS rates have declined, there will not be any exclusion for this period.
.

Selected reports and information published by New York State's Comptroller Thomas P. DiNapoli

Selected reports and information published by New York State's Comptroller Thomas P. DiNapoli

Issued during the week ending August 24, 2013

The State Comptroller audits local governments to assist them in improving their financial management practices. [Click on text highlighted in bold to access the full report.] 

DiNapoli, NYBDC Announce $3.2 Million Loan to Nirvana Water

New York State Comptroller Thomas P. DiNapoli and New York Business Development Corporation CEO Pat MacKrell announced a $3.2 million loan to Nirvana Water, based in Boonville in Oneida County on August 21, 2013 . The loan marks a milestone of 1,000 loans granted to small businesses in New York using funds from the New York State Common Retirement Fund.

DiNapoli Announces Two SoftBank Capital Investments In New York City Tech Market

Two New York City–based technology companies, RebelMouse and Coopkanics, received venture funding from SoftBank Capital, an investment partner of the New York State Common Retirement Fund, through the In–State Private Equity Program, New York State Comptroller Thomas P. DiNapoli announced August 20, 2013.

DiNapoli: New York’s Job Count Up, Though Growth Slows

For the first time in six years, national job growth rates have exceeded those in New York State, according to a new report on economic trends released August 23, 2013 by New York State Comptroller Thomas P. DiNapoli.

Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P. DiNapoli Wednesday announced his office completed audits of

the Carthage–Wilna Fire District;

the Village of Clyde;

the Town of Dayton;

the Village of Maybrook;

the Olcott Fire District, Inc.;

the Town of Ontario;

the Town of Putnam Valley; and,

the Town of Washington.

New York State Fair

Comptroller DiNapoli will be at the New York State Fair in Syracuse on Monday, August 26th. During his visit, the Comptroller and staff from the Division of Unclaimed Funds will present unclaimed funds checks to Central New York owners.

You can join the conversation and see information about his visit on Facebook at www.facebook.com/nyscomptroller.
.