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New York City’s hotel industry is one of the nation’s strongest, with high demand for rooms led by a surge in domestic visitors, but it remains vulnerable to changes in tourism and the continued loss of international travelers due to geopolitical instability.

https://www.osc.ny.gov/files/reports/osdc/2026/pdf/nyc-hotel-industry-report-july-2026.pdf

State Comptroller DiNapoli Releases Municipal Audits

… with 21 exemptions. Sixteen exemptions totaling $738,693 in town-exempted assessed value lacked one or more pieces of … $7,159 were not audited and approved by the board. In addition, the board did not audit and approve $14,000 … whether collections and corresponding deposits were in the form of checks or cash. The justices did not maintain …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0

State Agencies Bulletin No. 1200

… income. Affected Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee … The CLEFR amount will be reported on the employee’s Form W-2 in box 14 using FRB . Communication to Affected Employees A …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012

State Agencies Bulletin No. 1106

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011

Growth in Local Sales Tax Collections Remains Strong in 2019 Due to Robust Second Half

Local sales tax collections in New York State totaled $18.3 billion in 2019 for a year-over-year increase of 4.7 percent.

https://www.osc.ny.gov/files/local-government/publications/pdf/growth-in-local-sales-tax-collections-second-half-2019.pdf

SUNY Tuition: Low Out-of-State Tuition Results in Millions of Dollars in Lost Revenue, September 2009

The State University of New York (SUNY) system represents an excellent value to its many students, regardless of resident status.

https://www.osc.ny.gov/files/reports/special-topics/pdf/education-suny-tuition-2009.pdf

First Half of 2018: Highest Growth in Local Sales Tax Collections in Almost Eight Years

https://www.osc.ny.gov/files/local-government/publications/pdf/first-half-2018-local-sales-tax-collections.pdf

Overtime Limits – Enhanced Reporting

… Security Law limits the amount of overtime pay included in the calculation of pension benefits. Overtime limits … report using enhanced , the automatic capping feature is in effect for calendar year 2026 and Retirement Online will … limit. See what you need to do when automatic capping is in effect . (Note: Based on when your organization switched …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limits

Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)

… fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has … 31, 2013, the Department received approximately $83,000 in revenue. Key Findings The Executive Committee did not … of the Department’s units. The Treasurer did not file IRS Form 990 to the United States Treasury Department, as …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial

Village of Middleburgh – Fiscal Operations (2013M-10)

… 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. … The Village is governed by a Mayor and four Trustees who form the Village Board. The Village’s annual budget for the … payment. Ensure that proper controls and oversight are in place, especially when one person performs all aspects of …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10

State Agencies Bulletin No. 2284

… Comp Time II Cash Out. Affected Employees: Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program are affected: … taxable gross, and will be reported on the employee’s Form W-2. Federal, State and New York City income tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-out

State Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance

… The state Department of Health (DOH) paid $1.28 billion in unnecessary Medicaid managed care premiums over a nearly … today by State Comptroller Thomas P. DiNapoli. "Glitches in the state Department of Health's payment system and other problems led to over a billion dollars in unnecessary spending," DiNapoli said. "The department …

https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insurance

Division of Housing and Community Renewal Bulletin No. DH-139

… processed automatically. Affected Employees: All employees in the Rent Regulation Services Unit (BU67) represented by … Lag 03/27/2025 04/23/2025 Eligibility Criteria: Employees in Bargaining Unit 67 who have a Payroll Status of Active, … taxable gross, and will be reported on the employee’s Form W-2. Undeliverable Checks: When a valid payroll check …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employees

State Agencies Bulletin No. 914

… Security and Medicare taxes and must be reported on a Form 1099. The regulation was silent regarding the tax … Legal Services that the IRS regulation was applicable only in non-employee situations. Since no specific guidance was … stating that military stipend payments made to employees in active duty for more than 30 days are to be treated as …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipends

CUNY Bulletin No. CU-878

… Service employees. Affected Employees: Employees in the following titles who meet the eligibility criteria are … Board of Trustees approved salary increases for employees in the Classified Managerial Service that include a 3.50% … employee’s taxable gross and reported on the employee’s Form W-2. Undeliverable Checks: When a valid payroll check is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-878-cuny-2026-350-general-salary-increases-classified

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