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State Agencies Bulletin No. 2200
… the first paycheck of January 2024. Federal Withholding Allowance Per IRS Publication 15-T , withholding for … W-4 or earlier will be calculated using $4,300 for each allowance. New employees, rehires, and employees changing … standard mileage rate used when calculating the value of personal use of an employer provided vehicle has increased to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024Implications for the Future – 2023 Financial Condition Report
… recovery relative to the nation will heighten those risks. For example, nearly three years after the end of … services and other essential programs. In recent years, for example, new federal funding has helped to extend health … COVID-19 recovery funding helped support State spending for both pandemic needs and new initiatives. However, that …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… Thomas P. DiNapoli, the review concluded the Fund operates with the highest ethical standards, is in full compliance … year-out,” DiNapoli said. “This report confirms that we are meeting and exceeding standards and safeguarding the … possible. Weaver also highlighted that the Fund’s high-funded status and conservative assumed rate of return puts it …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalState Comptroller DiNapoli Releases Municipal & School Audits
… ensure that costs were kept within the authorized budget. In addition, budget modifications totaling $3.2 million were not recorded in the accounting records. Town of White Creek – … or ensure the required annual update documents were filed in a timely manner. Auditors reviewed 199 disbursements …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of Child Protective Services
… exercise a minimum degree of care, this will result in an intake report if it is within the jurisdiction of the State … must be provided with a clear explanation of why the intake is not being registered as a report and given the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentHazard Mitigation and Coordination
… Objective To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, … the Program Hurricane Sandy, or Superstorm Sandy, hit New York City 10 years ago, on October 29, 2012, and in its …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationDiNapoli: Localities Spending More to Address Climate Change Hazards
… $829 million for projects that could be considered full adaptation and resilience and another $1.3 billion that …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Agencies Bulletin No. 2043
… employee arrears. Affected Employees Employees enrolled in NYSTRS, Plan Type 86, who owe NYSTRS arrears associated … begin using the new TRS arrears deduction code beginning in paychecks dated September 14, 2022. OSC Actions OSC has created deduction code 516, TRS PY Arrears Before Tax, in PayServ. OSC will provide NYSTRS with a detail file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersMonitoring of Homeless Data
… largest population of people experiencing homelessness in the United States, with 103,200 homeless individuals. … Further, New York State had the largest absolute increase in homelessness between 2022 and 2023 (29,022 additional … administers an array of programs to address homelessness in the State, including homelessness prevention, the …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataProtection of Managed Pollinators (Honey Bees)
… to pesticides and other chemicals, and changing climate. In 2016, the State developed the New York State Pollinator … Plan (Plan) to address the high loss of pollinators in the State. The Plan is a multiagency effort, with the … honey bees pollinate $15 billion worth of crops in the United States each year. About one-third of the food …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesCity of Dunkirk – Budget Review (B25-1-8)
… million to liquidate the accumulated (actual) deficits in the general, water, sewer and capital projects funds … its budget consistent with the recommendations contained in this report. Key Findings The lack of complete, accurate, … audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8DiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid payments, … “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own homes and … to supporting critical health programs that deliver care to those who need it while also ensuring Medicaid …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsState Agencies Bulletin No. 2416
… Revenue Service) tax withholding requirements for 2026 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2026 through December 31, 2026. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2026 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2416-summary-tax-related-changes-2026State Agencies Bulletin No. 2425
… Purpose: The purpose of this bulletin is to inform agencies of the Fiscal Year 2025-2026 Increase to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson. Affected … The purpose of this bulletin is to inform agencies of the Fiscal Year 20252026 Increase to Seasonal Location Pay and Seasonal Location Pay MidHudson …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2425-fiscal-year-2025-2026-increase-seasonal-location-pay-and-seasonalTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 2,038, Town officials budgeted a total of $1.1 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21City of Mechanicville – Procurement (2025M-60)
… officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … Period January 1, 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and services … officials procure goods and services in accordance with the Citys procurement policy statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Economic and Policy Insights: Food Insecurity Persists Post-Pandemic
Food insecurity is increasing in New York, with one-in-nine household unable to get enough food at some point during 2020 through 2022 because they lacked money or other resources.
https://www.osc.ny.gov/files/reports/pdf/food-insecurity-persists-post-pandemic.pdfYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… to officials, we found that: Fourteen percent or 10 of the School’s network user accounts were not needed. Unneeded … entry points for someone to inappropriately access the School’s network. Three network user accounts had … user accounts unnecessarily had full access, including the ability to delete transactions. This provided the ability …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialWindows Domain Administration and Management (2022-S-19) 180-Day Response
To determine whether ITS has security controls in place to ensure appropriate management and monitoring of its Active Directory environment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s19-response.pdf