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Opinion 96-16
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- … of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town … 141; 1986 Opns St Comp No. 86-53, p 84; see also Municipal Home Rule Law, §10[1][ii][d][3]). Accordingly, since the town …
https://www.osc.ny.gov/legal-opinions/opinion-96-16DiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… in the city generally declined over the same period. Very small businesses were a key source of new economic … nationally, they grew by a robust 14%. Employment among very small businesses increased by 1% from 2019 to 2023, … in the outer boroughs. From 2019 to 2023, the number of very small businesses rose by at least 10% in every borough …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… education. In 2024, the unemployment rate in New York for Black or African Americans aged 20 to 24 was 18.2%, more than … of the nation’s total household debt in 2024. Since 2013, all debt held by young adults has grown by 67.8% ($2.1 … at the end of 2024 to 9.7% in the second quarter of 2025, following the end of the Department of Education’s …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesDiNapoli Announces State Contract and Payment Actions for April 2017
… on his commitment to added transparency via his Open Book New York website. Contract and payment actions for April … $1.7 million grant to Volunteers of America of Western New York Inc. for their community based residential program. … for dairy promotion programs. $1.9 million to New England Dairy Promotion Board for dairy promotion programs. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… Vanderbaan . “With the labor of Local 1000, 1034 Correlle Brand and Locals 104M,135T & 180M Anchor Glass, we will …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureState Agencies Bulletin No. 1842
… agencies of the updated AC-2772 Direct Deposit Form for NYS Employees (Rev. 07/2020), and to provide guidance to … the new form. Affected Employees All New York State (NYS) employees who enroll in direct deposit, are already … deposit account distribution are affected. Background NYS agencies have experienced an increase in fraudulent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772State Agencies Bulletin No. 1842.1
… agencies of the updated AC-2772 Direct Deposit Form for NYS Employees (Rev. 01/2021), and to provide guidance to … the new form. Affected Employees All New York State (NYS) employees who enroll in direct deposit, are already … deposit account distribution are affected. Background NYS agencies have experienced an increase in fraudulent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772State Agencies Bulletin No. 1529
… who had a change to a previously reported wage or withholding amount (i.e., if a corrected Form W-2 is … refer them to their tax advisor/consultant. Employee Tax Withholding IRS Publication 505 (Tax Withholding and Estimated Tax) provides guidance on employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsOpinion 92-33
… also Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953, lv den 76 NY2d 701, 558 NYS2d 891; Municipal Home Rule … 429 NYS2d 487; Hurd v Erie County , 34 AD2d 289, 310 NYS2d 953; see also 1988 Opns St Comp, No. 88-35, p 65). The courts …
https://www.osc.ny.gov/legal-opinions/opinion-92-33State Agencies Bulletin No. 1373
… To inform agencies of the content information for the 2014 Form W-2. Background According to IRS Publication 15, Circular E for 2014, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by February 2, 2015. 2014 Form W-2 Content 2014 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1373-form-w-2-wage-and-tax-statement-calendar-year-2014State Agencies Bulletin No. 1629
… To inform agencies of the content information for the 2017 Form W-2. Background According to IRS Publication 15, Circular for 2017, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2018. 2017 Form W-2 Content 2017 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1629-form-w-2-wage-and-tax-statement-calendar-year-2017State Agencies Bulletin No. 1541
… To inform agencies of the content information for the 2016 Form W-2. Background According to IRS Publication 15, Circular for 2016, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2017. 2016 Form W-2 Content 2016 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1541-form-w-2-wage-and-tax-statement-calendar-year-2016State Agencies Bulletin No. 1454
… To inform agencies of the content information for the 2015 Form W-2. Background According to IRS Publication 15, Circular for 2015, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by February 1, 2016. 2015 Form W-2 Content 2015 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1454-form-w-2-wage-and-tax-statement-calendar-year-2015State Agencies Bulletin No. 1295
… Purpose To inform agencies of the content information for the 2013 Form W-2. Background According to IRS Publication 15, Circular E for 2013, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required … To inform agencies of the content information for the 2013 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1295-form-w-2-wage-and-tax-statement-calendar-year-2013Medicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … million; Claims billed with information from other health insurance plans that was inaccurate, which caused $530,710 in … Inpatient claims billed with high (intensive) levels of care that should have been based on less costly "alternate" …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State's agencies spend … cards, and $13,520,915 (80 percent), was for reimbursement to employees for travel expenses not charged to a travel …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesTown of Seneca Falls – Justice Court (2013M-89)
… liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89XV.7 Budget Allocations – XV. End of Year
… State agencies will need to be proactive in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is sufficient segregation authority … Prior to March 31 State agencies also need to ensure that any Budget Journals Pending in Workflow …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsDiNapoli: Despite Progress, Pay Gap for Women Persists
… gap of $8,821, according to a new analysis by New York State Comptroller Thomas P. DiNapoli. The analysis, based on the most recent state-level data available, finds the gap in New York was … and age. Analysis Economic and Policy Insights Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsFormer Bronx Youth Director Pleads Guilty
… P. DiNapoli and Bronx District Attorney Darcel D. Clark today announced the guilty plea of Earnestine Russell to … DiNapoli and Bronx District Attorney Darcel D Clark today announced the guilty plea of Earnestine Russell to …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guilty