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Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time … of matters arising within the village. As a general rule, all moneys raised by real property taxes for town purposes … of money to be raised for town purposes must be levied on all taxable real property in the town, unless there is some …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Agencies Bulletin No. 2200
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … their withholding must use the newest Form W-4, which does not use allowances. Please refer to Payroll Bulletin No. … “79”, “80”, “81”, “82”, “83”, “84”, “85, “86”, “87”, “88” have expired. Expired ITINS – ITINs with the middle digits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… Security and Emergency Services (DHSES) can do more to protect the state’s water systems from attacks and the … threats posed by natural disasters like storms, according to an audit released today by State Comptroller Thomas P. … other attacks,” said DiNapoli. “The state should do more to ensure public water systems are protected from threats …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDetermination of Residency for Tuition Purposes
… September 2019. About the Program The State University of New York (SUNY) is the largest comprehensive system of … universities, academic medical centers, liberal arts colleges, community colleges, and agricultural and technical … while the remaining applications are processed through the campus. In contrast, all graduate applications are processed …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesState Agencies Bulletin No. 1812
… Subject Summary of Tax Related Changes for 2020 Purpose The purpose of this bulletin is to inform … of the updated IRS tax withholding requirements for 2020 and other tax related topics. Affected Employees … has issued guidance on changes to the following areas for 2020: Withholding Rates and Tax Brackets Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020Oversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult … 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult … program to assist vulnerable adults. APS is a program of State-mandated services for adults (over age 18) who, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsState Comptroller DiNapoli Releases Municipal & School Audits
… The board also adopted budgets for fiscal years 2023 and 2024 that were not based on prior-year results of operations. …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2311
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … their withholding must use the newest Form W-4, which does not use allowances. Please refer to Payroll Bulletin No. … “78, “79, “80, “81, “82, “83, “84, “85, “86, “87, “88” have expired. Expired ITINS – ITINs with the middle digits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025XII.8.G Payment Methods – XII. Expenditures
… in the SFS: check, two-day Automated Clearing House (ACH), one-day ACH and wire payments. Check and Two-Day ACH Payments Check and two-day ACH payments are the primary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… May 31, 2013. Background The Town of Altona is located in Clinton County and has a population of approximately 2,900 … and manage Town operations. These serious deficiencies in the Town’s recordkeeping, reporting and management … the bookkeeper’s failure to record and deposit revenues in a timely manner and may have identified her apparent …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … bank balances to book balances. The last annual financial report that was filed with the Office of the State … year, which was filed in October 2013, more than two years late. Town of Wilson – Purchasing (Niagara County) The board …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsCity of Troy – Budget Review (B5-16-15)
… ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that have been authorized … tax levy limit and City officials have not adopted a local law to override the limit. Key Recommendations City officials … to no more than the tax levy limit as permitted by law, unless adopting a local law to override the cap. … City …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has approximately 7,300 … Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Hughsonville Fire Company – Financial Activities (2014M-201)
… cash disbursements or the audit of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… balances. Because of these weaknesses, we selected all 39 check disbursements totaling $29,914 from January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCity of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Administration of the Article 8-A Loan Program (Follow-Up)
… audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background Our initial audit … the loans awarded by HPD under the Article 8-A Loan Program (Program) were being used only for qualified projects …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followCredit for Previous or Military Service – Regional State Park Police Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … an earlier tier of membership does not always result in a better benefit. Please review your options carefully before …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … an earlier tier of membership does not always result in a better benefit. Please review your options carefully before …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceCity of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are … budget contains significant financial risks that the City Council should consider when adopting the 2015 budget. The … and termination payments, with debt when it should be funding such expenditures with operating revenues. The City …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16