Search
Oversight of Select High-Technology Projects (Follow-Up)
… of the three recommendations included in our initial audit report, Oversight of Select High-Technology Projects (Report … by providing loans and grants and administering tax credit projects. ESD also administers a variety of tax credit …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followState Agencies Bulletin No. 2236.1
… is to notify agencies of changes in maintenance rates for employee housing and meals. Affected Employees: … to ensure compliance. If an agency provides housing at no charge to an employee and the IRS nontaxable criteria for … report changes to maintenance deductions by inserting a new effective dated row on the General Deductions page. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsReporting of Billboard Income (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, … audit, which was issued August 15, 2013, found that the New York City Department of Finance (Finance) had limited … in each year since 1986 for non-filers or for the late or inaccurate filing of an RPIE. Finance began using …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followMandatory Service Credit Purchase Payments – Enhanced Reporting
… are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions … deduction amount. The page also provides their remaining balance once there are six or fewer outstanding payments …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsTown of Dover – Financial Activities (2013M-139)
… controls over selected financial activities for the period January 1, 2011, to October 22, 2012. Background The Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139State Comptroller DiNapoli Releases Municipal & School Audits
… the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly … 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the supervisor or the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsCarmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45DiNapoli Releases Analysis of Executive Budget
Despite projections for healthy gains in tax receipts and continued growth in the economy the State Fiscal Year 202021 Executive Budget reflects challenges
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetDiNapoli: Wall Street Bonuses Declined in 2010
… the industry in response to regulatory reforms, such as a shift toward deferred compensation and higher base salaries. …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Wall Street Bonuses Went Up In 2013
… the largest average bonus since the 2008 financial crisis, and the third highest on record, according to an estimate … Street navigated through some rough patches last year and had a profitable year in 2013. Securities industry … had a good year in 2013 despite costly legal settlements and higher interest rates. Wall Street continues to …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013DiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… active projects with an aggregate value of $126 billion in 2021, a 10.4%, or $11.9 billion, increase compared to 2020, … from $16.5 million per project in 2011 to $29.2 million in 2021. County IDAs were responsible for 61.2% of all active IDA projects in 2021, followed by towns (18.5%), cities (12.3%), New York …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionLocal Government – 2021 Financial Condition Report
… Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, … service programs in counties, for highways (mostly in cities and towns) and as unrestricted municipal aid (mainly … $8.6 billion, cities (not including New York City) spent $5.3 billion, villages spent $3.2 billion and fire districts …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentDivision of Housing and Community Renewal Bulletin No. DH-101
… Purpose To inform agencies of the implementation of the New York … has announced that the 2019 premium rate and the maximum weekly employee contribution for coverage will be 0.153% … maximum deduction is as follows: Pay Frequency Maximum Annual Deduction Maximum Annual Taxable Gross Formula …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentState Agencies Bulletin No. 1759
… Purpose To inform the Tug Hill Commission of the implementation of … has announced that the 2019 premium rate and the maximum weekly employee contribution for coverage will be 0.153% … maximum deduction is as follows: Pay Frequency Maximum Annual Deduction Maximum Annual Taxable Gross Formula …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1759-new-york-state-paid-family-leave-program-employees-tug-hill-commissionTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfState Agencies Bulletin No. 919
… who have a FICA status on Job Data that is inconsistent with the retroactive payment and will make the necessary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendState Agencies Bulletin No. 1118
… from Boxes 1, 3 and 5 and do not appear on Form W-2. Non-Taxable Health Insurance NYS-Ride Transportation Benefit … Care, Health Care Flexible Spending Account and Non-taxable Health Insurance for CUNY employees are reported in Box 14 as IRC125. Taxable Gross Calculations Attachment B ( Taxable Gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… from Boxes 1, 3 and 5 and do not appear on Form W-2. Non-Taxable Health Insurance NYS-Ride Transportation Benefit … Care, Health Care Flexible Spending Account and Non-taxable Health Insurance for CUNY employees are reported in Box 14 as IRC125. Taxable Gross Calculations W-2 Distribution Attachment B ( …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … three year period ending June 30, 2013, District officials have consistently over-estimated expenditures by a total of … any benefit the appropriation of fund balance would have in reducing fund balance or the property tax levy. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Assessment Roll Verification (ARV) for School Districts
… can verify their taxable assessed values with OSC for a particular assessment roll year. Since municipalities … year. Data Source The taxable assessed values presented for verification are obtained from the NYS Office of Real … assessment adjustments. Assessment Adjustments Adjustments for ARV purposes are those made to assessed values since the …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districts