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State Agencies Bulletin No. 2195
… agencies of processing requirements for employees who claim exempt from Federal, State, and/or Local tax … from Federal withholding for tax year 2023 and intend to claim exemption in 2024 must file a new Form W-4 by February 15, 2024, to claim exemption for tax year 2024. The New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024State Agencies Bulletin No. 1985
… agencies of processing requirements for employees who claim exempt from Federal, State, and/or Local tax … Pay Data USA>Tax Information>Update Employee Tax Data . Select the Federal Tax Data page. Insert a new row with a … ‘2020 or Later.’ Under the Special Withholding Tax Status select ‘Maintain taxable gross.’ All other fields should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022State Agencies Bulletin No. 2400
… Federal, State, and/or Local tax withholding in tax year 2026. Affected Employees: Employees who claimed exempt from … who submit withholding certificates claiming exempt in 2026 are affected. Background: According to IRS Publication … for tax year 2025 and intend to claim exemption in 2026 must file a new Form W-4 by February 15, 2026, to claim …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2400-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2026The North Country Is Among the Top Regions in the State for Agricultural Sales
… New York cannot be overstated, both as an economic engine for their communities and an essential part of our food … includes an analysis of state programs and tax benefits for farmers. Some of the important findings for the North Country: There were 3,612 farms in the North …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryDiNapoli: Better Oversight Needed at Homeless Shelters
… Comptroller. At both certified and uncertified shelters, as well as hotels and motels, auditors observed a range of unsatisfactory, and even squalid living conditions. Significant violations included structural … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… Common Retirement Fund (Fund) reached agreements with six major corporations to voluntarily disclose their political … New York State Comptroller Thomas P. DiNapoli announced today. The latest agreement is with J.M. Smucker Co., which … Common Retirement Fund Fund reached agreements with six major corporations to voluntarily disclose their political …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingDiNapoli Releases Municipal Audits
… the following local government audits were issued. Fairview Fire District – Financial Operations (Dutchess …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… addition, the board did not annually review the district’s investment policy and seek legal investment options that align with the district’s investment needs and benefit taxpayers and which may have …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… Department workers were also paid $31,486 for 605 hours of overtime worked without any supervisory approval. … agreements. Rye Neck Union Free School District – Health Insurance Cost Savings (Westchester County) District … cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could range between …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… to children with disabilities who are 3 to 5 years of age and is reimbursed for these services through rates set by … with disabilities who are between 3 and 4 years of age and is reimbursed for these services through rates set by … with disabilities who are between 3 and 4 years of age and is reimbursed for these services through rates set by …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … Public Library , City of Hornell , Lima Public Library , Newark Housing Authority , City of Olean , Town of Sharon and Westchester County . "In today's fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… and Billing (Erie County) Auditors found that 34 of the 60 students in the sample (57 percent) did not have appropriate proof of residency. As a result, officials cannot ensure they … school billed tuition totaling $12,600 for three students to the incorrect district of residence and underbilled four …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… have a calendar-based fiscal year – a total of 1,043 communities. Based on their 2014 financial statements, 15 … To view the complete, sortable list of fiscal scores for … the Comptroller’s fiscal stress monitoring system and to view reports related to local government fiscal stress visit: …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesOpinion 90-24
… the municipality the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of … Whether 12 Opns St Comp 1956 p 68 still represents the views of this …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 88-57
… Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). … 74, 320 NYS2d 25; Town Board of the Town of Poughkeepsie v City of Poughkeepsie , 22 AD2d 270, 255 NYS2d 549). … rent increases in rent controlled apartments in New York City, stating that: "...'the standards of equal protection …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 88-7
… (need to use debt service appropriation where surplus bond proceeds available) TOWN LAW, §112(1); GENERAL MUNICIPAL … LAW, §9; LOCAL FINANCE LAW, §165.00: Where surplus bond proceeds are available to pay debt service for purposes … of this Office. That opinion concluded that, where surplus bond proceeds are available to pay debt service on bonds …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 96-16
… WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town Law, §198 or a local … of a town water district for the construction of a new town hall. This is in response to your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 92-42
… A town may enter into an agreement with the owner of a parking lot pursuant to which the town would lease a portion of the lot for town parking purposes and, in consideration therefor, would agree … enter into an agreement with the owner of a parking lot to permit the town to use a portion of the parking lot for …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 2000-21
… meeting, joint public hearing and permissive referendum requirements applicable to the establishment of the joint … 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … each … which the village is located must participate in the extension process. In addition, consistent with the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21