Search
State Agencies Bulletin No. 1529
… and Medicare Tax Refund Certification ) Definition: An OSC form that is utilized to obtain consent from an employee to … to a previously reported wage or withholding amount (i.e., if a corrected Form W-2 is requested because the … be calculated at the bottom of the template. ) A valid I-20 (F-1) or DS-2019 (J-1) that has not expired (For the I-20 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsState Agencies Bulletin No. 1633
… paycheck dated March 15, 2018. Background According to IRS Publication 505 (Tax Withholding and Estimated Tax) and … extended the due date for claiming exemption from income tax withholding until February 28, 2018. The new 2018 … all employees appearing on the report. If the employee does provide new forms, agencies must update the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1633-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2018Residents of Long-Term Care Facilities Lacking Access to Advocates
… Many residents of long-term care facilities in New York state lack regular access to ombudsman services due to a decline in the number of volunteers and a severe shortage … volunteers who missed four of the six annually required in-person training sessions. Office personnel use an electronic … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesIII.6 SFS Reporting – III. Statewide Financial System (SFS)
The SFS Program provides three tools Reports Inquiry Screens and Query Manager for users to obtain system information
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingOpinion 98-13
… opinion. HISTORIC PRESERVATION -- Town Building (use of to display historical material) -- Public Museum … §§57.07, 61.05; EDUCATION LAW, §§253, 255, 262; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(9-a): A town may establish a … may construct a building to house and display works of art, objects of special character or aesthetic interest or …
https://www.osc.ny.gov/legal-opinions/opinion-98-13DiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… The neighborhoods of Long Island City (L.I.C.), Sunnyside and Woodside in northwest Queens have their own distinct personalities, but together …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… in Lugoff, S.C. collected retirement benefits for his sister, a former New York state employee, even though she had … to South Carolina to accommodate the defendant’s health and living circumstances. Assistant United States … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… Preet Bharara, the United States Attorney for the Southern District of New York, announced today that … of defense," said State Comptroller Thomas P. DiNapoli. "My office will continue to work with law enforcement across … of supervised release. Judge Roman also ordered MELIN to forfeit $1,151,665.76 in ill-gotten gains and to pay …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… of John Morabito, former chief of the Border City Hose Company, for theft of $18,772 from the company. “Mr. … in unauthorized purchases of construction supplies, tools, bathroom light fixtures, and a table saw for his personal …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreProperty Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsOpinion 98-10
… streets) -- Repairs (by town of village streets) -- Snow Removal (by town on village streets) VILLAGE LAW, … Laws of 1962, p 3568; Comerseki v City of Elmira , 308 NY 248). If consideration is to be paid, the statute does not … scheme in the field of highway funding, including how towns are to budget and raise money for highway …
https://www.osc.ny.gov/legal-opinions/opinion-98-10DiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do more to ensure the meals it … Six administrative issues, including the failure of all providers to submit Department of Health inspection … to manually match the complainant’s name to the client list, which can delay response times. A review of more than …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsOpinion 2001-13
… to political subdivisions (see, e.g., People v Grant , 306 NY 258, 260). Further, when there is a general delegation of … law" (Municipal Home Rule Law §10[l][i],[ii][a][6],[9-a]; NY Const, article IX, §2). A town's home rule power is also … 740). Moreover, in People v County of Westchester , 282 NY 224, the Court of Appeals specifically reviewed a county …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Determination of Residency for Tuition Purposes (Follow-Up)
… research universities, academic medical centers, liberal arts colleges, community colleges, and agricultural and …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followOpinion 89-45
… in the opinion. LOCAL LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning … 267(1); MUNICIPAL HOME RULE LAW, §10(1)(ii)(d)(3): A town, by local law, may provide that an attorney employed …
https://www.osc.ny.gov/legal-opinions/opinion-89-45DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… more than $850 million in property taxes in City Fiscal Year (FY) 2022. Timing its recovery is an open question, … workers to remote work, rents fell, and vacancies rose. I am optimistic for the sector’s recovery but it’s short-term … roll for FY 2023, to be released in January 2022, will provide further insight on the potential duration and …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: Positive Fiscal Outlook for Plattsburgh
… have helped establish a stable financial foundation for the city of Plattsburgh, according to a report issued … continued to increase. The city’s median home value is now $139,000 while the median city’s is $102,000. Over this … and industries lower utility rates than the regional power company. City officials have also held down spending. For …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghOversight of the Home Delivered Meals Program (Follow-Up) (30-Day Response)
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Oversight of the Home Delivered Meals Program (Report 2020-N-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f25-response.pdfOpinion 2000-1
… This opinion represents the views of the Office of the State Comptroller at the time …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Monitoring of Select Programs (Follow-Up)
… of the five recommendations included in our initial audit report, Monitoring of Select Programs (Report 2020-S-47 … aim to provide support and/or services to older adults who need assistance to maintain their independence at home. Examples …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-follow