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State Agencies Bulletin No. 1862
… to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … to Traditional Individual Retirement Arrangements (IRA’s) Employees should be aware that they are not prevented … amount, if any, the employee is eligible to take as an IRA deduction on their individual tax return based on their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020Slingerlands Fire District – Professional Services (2014M-250)
… year totaled $547,525. Key Finding District officials did not obtain quotes or proposals for most professional services …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… in Foundation Aid. The enacted personal income tax (PIT) rate reductions will benefit a large number of taxpayers … will reduce revenues by $236 million in 2017-18. These rate reductions, which amount to half a percentage point or … years. The enacted budget allows the highest income tax rate to expire on Dec. 31, 2017, reducing the top tax rate …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… and Markets, there are over 33,000 farms in the State. 2 In addition, nearly 23 percent of the State’s total land … Source: U.S. Bureau of Labor Statistics As shown in Figure 2, total wages paid by New York farms also increased steadily … the State to work to ensure that this sector continues to thrive. Endnotes 1 United States Department of Agriculture, …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… better-than-forecasted tax revenues from February and the passing of significant additional federal assistance, thanks … Tax revenues in the month of February totaled $7 billion, $1.8 billion more than received in February 2020. Personal … 28, the General Fund held a balance of $20.3 billion, $327.2 million higher than DOB projections, and $9.4 billion …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… The securities industry accounts for one-fifth of private sector wages in New York City, even though it is less than 5 … beginning in late February due to the pandemic and related public health and fiscal responses, resulting in a flurry of … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityPublic Authorities
… Public authorities are public benefit corporations created to further public … mass transit and schools. In addition, these entities are used to fund or support local government infrastructure, … structure of New York State. State public authorities are legislatively created and have various levels of autonomy …
https://www.osc.ny.gov/public-authoritiesOversight of Weights and Measures Programs
… Purpose To determine whether the Department of Agriculture and Markets (Department) adequately monitors and enforces weights and measures to ensure consumer confidence in products … To determine whether the Department of Agriculture and Markets adequately monitors and enforces weights and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsCompliance With Payment Card Industry Standards
… costs (e.g., unpaid tolls, accident reports, oversized truck permits, commercial accounts). All organizations that …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsCompliance With Outcome Reporting Requirements
… Reporting requirements for specific programs vary, often with many of the requirements specified in the legislation … for less than half of them. In addition, 12 programs with appropriations during the period totaling over $500 … had annual reports for only 15 of 173 subsidiaries linked with ESD per the State’s Public Authority Reporting …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsVillage of Washingtonville – Budget Review (B24-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Deficit Financing Act”) authorizes the Village, subject to the provisions of Local Finance Law (LFL) Section10.10, to issue debt not to exceed $4.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1New York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… reserves ($1.1 billion) that are no longer needed in the current fiscal year given the strength of tax collections. … with state-mandated criminal justice reforms and education. Changes since the beginning of the fiscal year in … higher than the city’s forecast based on trends in the current fiscal year, the benefit may be offset by the …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… have restricted business activity. Every county in every region of the state saw a large drop in April collections. … in sales tax collections occurred in the Mid-Hudson Region (-21.5 percent). The Capital District had the most … counties. Table Monthly Local Sales Tax Collections by Region Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownCherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… condition. Key Findings Officials effectively managed most aspects of financial condition. However, officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… Additionally, over 30 seasonal workers were excluded from SHP Training and one of the two SHP Trainings provided …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… the cafeteria fund. No one at the District calculated the cost or revenue-per-meal equivalent (ME). Although District … fund. District officials should calculate and monitor cost- and revenue-per-ME. The food service supervisor should …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mElmwood Village Charter School – Building Acquisition (2017M-237)
… The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately … Cherry ValleySpringfield Central School District School Lunch Operations 2015M175 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsTown of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. Background The … The purpose of our audit was to review the Towns financial operations for the period of January 1 2012 through October 11 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32State Agencies Bulletin No. 1668
… of using the Prorated Annual Lease Value method or the Daily Lease Value method. Commuting Rule – Most appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-provided