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X.7.B Local Customers – X. Guide to Vendor/Customer Management
… business under the same Tax Identification Number. In this case, the Business Units will relate the Local Customer to a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… “Stealing funds designed to help special needs children is abhorrent,” State Comptroller Thomas P. DiNapoli said. …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsAgriculture in New York State, September 2018
New York is home to over 35,000 farms, covering approximately 7.3 million acres or nearly a quarter of the State’s total land area.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economy-agriculture-2018.pdfDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… Staten Island is setting population, business and employment records, according to a report on the borough's economy released today by New York State Comptroller Thomas P. DiNapoli. "Jobs and businesses have reached record levels on Staten Island, …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressTaxable Travel
… expenses appropriately. Background The employee’s official station was New York City, and all of his assignments … for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these are … for the cost of any charges incurred when using a rental vehicle for personal use. In instances where employees fail …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelCity of Amsterdam – Recreation Department (2023M-29)
… for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not support the number of tickets sold for the event. $286 was remitted for the 10-hour …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Opinion 90-8
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), 9105(e); MUNICIPAL … governing the distribution and use of foreign fire insurance tax moneys remain effective following the amendment …
https://www.osc.ny.gov/legal-opinions/opinion-90-8State Agencies Bulletin No. 1445
… a W-2c. The IRS does not require a corrected W-2 for an address change. From April through December, W-2cs are printed … Agencies are required to review the NTAX722 Control-D report (Agency W-2c Report) and complete a Form AC3206 (Prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsOpinion 98-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … under the Education Law, may construct a building to house and display works of art, objects of special character … the town may expend its moneys to construct a building to house the museum and may annually raise taxes to fund such a …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 2001-13
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (authority of a town to … 1604 "prohibit localities from excluding persons from the free use of the highways except to the extent such … e.g., Speakerkits , supra ; Board of Education of the Farmingdale UFSD v Gulotta , 157 AD2d 642, 549 NYS2d 740). …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13State Agencies Bulletin No. 922
… New York City tax withholding requirements, OSC is using county information to determine taxability. This bulletin provides instructions to determine and record the county of residence of employees. Background Since many facets of taxation rely on county information, the Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageOpinion 94-20
… to fund costs, in excess of amounts appropriated, for removal of snow. For purposes of this inquiry, we assume … assessment to fund costs in excess of amounts appropriated for removal of snow …
https://www.osc.ny.gov/legal-opinions/opinion-94-20DiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… to offer people with developmental disabilities safe places to live as independently as possible,” DiNapoli said. … and group homes had trouble getting masks and gowns on their own due to overwhelming demand. Masks were crucial … Populations Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicDetermination of Residency for Tuition Purposes
… Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle registration. In order to be considered a State resident, … for a 12-month period immediately preceding the date of registration. The campus’ initial determination of residency …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesDiNapoli: Positive Fiscal Outlook for Plattsburgh
… have helped establish a stable financial foundation for the city of Plattsburgh, according to a report issued … and an expanding manufacturing industry. But in order for Plattsburgh to maintain a positive financial standing, … million in 2012. This includes $25.7 million from charges for services, $9.8 million from property taxes and $4.4 …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghMonitoring of Select Programs
… not receiving services. The 2020-21 New York State budget allocation of $261,541,500 for NYSOFA’s Community Services … of AAAs may undermine this goal. While the initial fund allocation in 2019-20 was based on AAAs’ reported Unmet Need … – NYOFA did not reassess AAAs’ Unmet Need and revise its allocation plan based on AAAs’ most current reported Unmet …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal Disbursements in New York State Budget by Function, SFY 2026 Note: …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately … the health and safety of vulnerable residents, according to an audit released today by New York State Comptroller … FINDS The state Department of Health DOH is not adequately overseeing adult care …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsState Comptroller DiNapoli Releases School Audits
… – Information Technology and Claims Auditing (2016M-205) BOCES officials need to improve controls to adequately …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsProperty Tax Credits
… of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department … 30, 2017 were appropriate and complied with New York State Tax Law. Background The Department’s administration of … of our examination was to determine whether Property Tax Freeze Property Tax Relief and STAR credits processed by …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-credits