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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … New York State Comptroller Thomas P DiNapoli today announced the following …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsFocus on Facts
… Spending Fiscal Stress Monitoring System Local Sales Tax Sharing Agreements Adult Use Cannabis Revenue NYC Data … State Public Authorities Economic Development Tax Provisions Under the Federal Reconciliation Bill, … IDAs in NYS, 2025 Annual Report, June 2025 Federal Income Tax Provisions Under the Tax Cuts and Jobs Act, April 2025 …
https://www.osc.ny.gov/focus-onCUNY Bulletin No. CU-569
… To notify CUNY agencies of a new deduction code for after-tax (ROTH) contributions to the 403(b) plan Affected … 2015 the CUNY Board of Trustees approved amendments to the Tax Deferred Annuity Plan. The resolution approves TIAA to be the sole investment provider for the Tax Deferred Annuity Plan. Furthermore, the resolution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cunyContributing Toward Your Retirement – Article 14 Benefits
… October 1, 2013, your required 3 percent contributions are tax-deferred until they are distributed to you. These contributions are reportable for federal income tax only when you withdraw or retire from the Retirement … 1, 2013* are: Not reported as wages for federal income tax; Reported as wages for New York State and local income …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementState Agencies Bulletin No. 1585
… 502 NYS (SS/Medicare Deficiency) for Employees with a FICA Tax Deficiency) and CU-547 (New Repayment Rate for Deduction … CUNY (SS/Medicare Deficiency) for Employees with a FICA Tax Deficiency) for details on employee notification, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasTown of Preston - Financial Management (2018M-81)
… fund balance was nearly four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. … 2017 fund balance was 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted appropriations. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… inaccurate because the County’s Director of Real Property Tax (RPT Director) either used incorrect assessment values or tax rates and an inconsistent payment calculation process …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted … operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 … within the required time frames. Remit real property tax collections to the Town Supervisor (Supervisor) or County …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85City of Long Beach – Budget Review (B23-7-3)
… Key Findings The City’s proposed budget includes a tax levy of $59.9 million, which is $5.5 million above the … has adopted a local law authorizing an override of the tax levy limit. City officials partially implemented the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Haldane Central School District - School District Website (S9-19-32)
… A final annual budget or a comprehensive appended property tax report card. Comprehensive budget-to-actual results or … Final annual budget and a comprehensive appended property tax report card. Should enhance transparency by: Posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the … audit the Supervisor’s records and reports. File AUDs and tax cap forms in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Fare Revenue Considerations for the Metropolitan Transportation Authority
… the first full year the MTA received the payroll mobility tax, a surcharge levied on employer payrolls in the 12-county commuter district. This new tax was needed to replace revenue to the MTA from the real estate transaction tax, which dropped from $1.6 billion in 2007 to $389 million …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityLife Changes: Membership in a Nutshell
… disabilities; Death benefits; Vesting of benefits; Loans for contributing members; The ability to transfer … to: Determine if you are eligible for a loan; Learn the status of your loan application; and Get your … Checklist . Attend a pre-retirement presentation to learn about the retirement process and discuss …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellState Comptroller DiNapoli Releases Municipal Audits
… of the accounting records. Town of Alden – Town Clerk/Tax Collector (Erie County) The clerk did not properly … accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have been … The clerk also did not always date stamp real property tax receipts, including 66% of town and county and 47% of …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… FIGURE 13 – Poverty in the Past 12 Months by Place of Birth, U.S. and New York, 2010 and 2021 United States New …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeDivision of Housing and Community Renewal Bulletin No. DH-80
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-80-repayment-rrsu-bargaining-unit-67-deficit-reductionState Agencies Bulletin No. 1472
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1472-repayment-new-york-state-correctional-officers-police-benevolentState Agencies Bulletin No. 1382
… Purpose To inform agencies of OSC’s automatic processing of the … (M/C) Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A and Subsection 3 of Section 13 of Part … actual deficit reduction plan reductions will be repaid to the employee in equal biweekly installments over 39 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1382-repayment-managementconfidential-mc-deficit-reduction-plan-drpState Agencies Bulletin No. 1381
… Purpose To inform agencies of OSC’s automatic processing of the … (PEF) Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and … actual deficit reduction plan reductions will be repaid to the employee in equal biweekly installments over 39 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1381-repayment-public-employees-federation-pef-deficit-reduction-plan-drpState Agencies Bulletin No. 1376
… Purpose To inform agencies of OSC’s automatic processing of the … Unit (APSU) Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and … temporary reduced compensation rate will be repaid to the employee in equal biweekly installments over 39 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1376-repayment-agency-police-services-unit-apsu-deficit-reduction-plan-drp