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Opinion 92-17
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … no tax revenues are allocated to the towns ....(142 AD2d at 865, 531 NYS2d at 62; emphasis added) Although this statement may be dictum, …
https://www.osc.ny.gov/legal-opinions/opinion-92-17State Agencies Bulletin No. 1845
… Employees with the following criteria are affected: Home Address is not in New York City but Local Tax Data … Indicates New York City Residence or Additional Amount. Home Address is in New York City but Local Tax Data Does Not Reflect New York City Residence. Home Address is a P.O. Box. Background New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataState Agencies Bulletin No. 1115
… update the employee’s Federal, State and/or Local Tax Data pages as follows: Home>Payroll for North America>Employee Pay … also be followed to update the State and Local Tax Data pages. If an employee appearing on the report does not … update the employee’s Federal, State and/or Local tax Data pages as follows: Home>Payroll for North America>Employee Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012Town of Gaines – Town Clerk/Tax Collector (2021M-172)
Determine whether the Town of Gaines (Town) Clerk/ Tax Collector (Clerk) adequately performed her financial duties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/gaines-2021-172.pdfCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hornell-2020-140.pdfLocal Government Financial Data Sources
… Taxable Valuation and Tax Levy County, Town OSC: Tax Data Verification Form Taxable Valuation, Tax Levy and Tax Limit City, Village OSC: Constitutional Tax Limit Form Taxable Valuation and Tax Levy School District Taxation …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesOpinion 91-36
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of village … Whether park land fees imposed upon subdividers by a newly … used to finance additional facilities in an existing town park located in the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 90-10
… or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees) TOWN … (conservation advisory councils and conservation boards) HIGHWAY LAW, §§140(1),(2), 153; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-10XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… The Procurement Lobbying Sections 139-j and 139-k of the New York State Finance Law (SFL) regulate attempts to influence State and … Entity Representation Concerning Compliance with State Finance Law §§139-j and 139-k" ( AC 3281-S ), which shall be … On August 23 2005 the Legislative Law and the State Finance Law were amended to include provisions for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actTown of Danby – Town Clerk (2022M-08)
… report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and … The Board did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and … and accountabilities. Perform, or obtain, an annual audit of the Clerk’s records. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Village of Suffern – Budget Review (B21-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. However, we estimate …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Wyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1City of Lockport - Budget Review (B19-1-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7State Agencies Bulletin No. 2169
… an effective date equal to the date the program is run, Switch the Form 8233 indicator from Yes to No, Remove all … – Yes Form 8233 Effective Date – January 1, 2024 (Tax Year specified on Form 8233 for) . If the pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyPayroll Improvement Project Bulletin No. PIP-016
… Purpose The purpose of this bulletin is to notify agencies of new deduction codes and deduction codes … and/or moved from the General Deduction page (Main Menu > Payroll for North America > Employee Pay Data USA > … All deduction code changes described will be effective at Go Live, scheduled for March 15, 2021. OSC Actions Obsolete …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Agencies Bulletin No. 1800.1
… Employees terminated in a previous year and rehired in 2020 Existing employees claiming Head of Household status; … 15-T, Federal Income Tax Withholding Methods , for use in 2020. Additionally, effective December 23, 2019, the PayServ … the changes associated with the new Form W-4. The new 2020 Form W-4 eliminates the use of allowances for purposes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federalState Agencies Bulletin No. 778
… in PayServ accordingly. These records must be updated by February 1, 2008 to affect Institution paychecks dated February 14, 2008 and by February 8, 2008 to affect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … established and funded a liability reserve to $800,000 for a purpose that was not permissible. Owego-Apalachin … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this … Unused gift card balances can eventually be turned over to his Office of Unclaimed Funds (OUF), which took in a … by our Office of Unclaimed Funds. My office is working to get these funds back in the hands of their rightful …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… for her abuse of taxpayer funds.” “Yates County Sheriff’s Criminal Investigation Division appreciates the professional … assistance of the State Comptroller’s Office in this criminal investigation that has been ongoing since 2019 for … (class C Felony); two counts of tampering with public records in the first degree (class D felony); scheme to …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000