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Federal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfNew York State Common Retirement Fund - Responsible Contractor Policy
The New York State Common Retirement Fund (CRF”or the Fund) has a deep interest in the condition of workers employed on behalf of the CRF and its advisors.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/responsible-contractor-policy.pdfManagement of the Student-School Matching Algorithm (2022-N-7)
To determine whether New York City Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n7.pdfDiNapoli: Audit Recommends Better Protections for Child Performers
… For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… companies and received the following support: Nisource Inc. (50.3%); NextEra Energy Inc. (43%); Western Union Co. (41.7%); The Travelers Companies Inc. (35%); Express Scripts Holding Co. (30.5%); American Airlines (28%); Aetna Inc. …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… included in our initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment ( 2014-S-50 ). Background The Sex Offender Management and Treatment Act (Act) was enacted …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… Industrial Development Agencies (IDAs) in Niagara , Tompkins and Wyoming counties failed to … said DiNapoli. “IDAs are leveraging tax breaks in exchange for long-term jobs and future revenue for their communities, but without adequate safeguards in place the effectiveness of these efforts cannot be …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… The Unadilla Valley Central School District saved more than … education services to students that eliminates tuition and avoids transportation costs,” said DiNapoli. “By … third special education class, started accepting students from outside the district, and expanded its special education …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… Purpose To determine the implementation status of the eight recommendations made in our initial audit report, Eye Care Provider and Family … with inappropriate coinsurance charges and for services not supported by medical records. The Provider allowed …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… from the Briarcliff Manor Fire Department. Thanks to my ongoing partnership with United States Attorney Geoffrey …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli: NYC Experiencing Record Job Growth
… force behind employment growth in the state, accounting for nearly three-quarters of the gains since 2009. While job … than in 2009. The leisure and hospitality sector accounted for one-fifth of the gains between 2009 and 2017 (139,400 … in the past two years, the retail sector still accounted for 8 percent of the gains since 2009. The report noted that …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthOpinion 88-56
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm doing business with the … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804) …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations … About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals … are given 30 days after the issuance of this follow-up to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followDiNapoli Calls for Long-Needed State Debt Reform
… use of debt have been circumvented over the years in state budgets. Since the Debt Reform Act was passed in … debt. The calculation should be based on a rolling 10-year average of personal income growth which will provide enhanced … $92.8 billion in capital spending through SFY 2026-27, an average of approximately $18.6 billion annually. It relies …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformState Agencies Bulletin No. 2084
… Purpose The purpose of this bulletin is to explain why the Retirement … in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees Employees … 1987-1 C.B. 446), employees receiving retirement benefits from a previous employer’s plan are not considered covered by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 2088
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution … for Deferred Compensation will increase from $20,500.00 to $22,500.00. An additional 50 and Over Catch-Up deferment is available to employees age 50 and over. Employees in this age bracket …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2088-deferred-compensation-maximum-contributions-limits-calendar-year-2023Opinion 91-32
… public authority was construed in Civil Service Forum v NYC Transit Authority , 4 AD2d 117, 163 NYS2d 476, affd 4 …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 94-14
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority to finance projects located outside the … 356, prohibits industrial development agencies (IDAs) from providing financial assistance in respect of any project …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 89-10
… section 77-b, "municipality" is defined to include public libraries and a governing board is defined to include the … cash advance may be paid after audit. Therefore, public libraries may provide cash advances in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-89-10State Agencies Bulletin No. 2182
… Purpose: The purpose of this bulletin is to notify agencies of the following maximum contribution … for Deferred Compensation will increase from $22,500.00 to $23,000.00. An additional 50 and Over Catch-Up deferment is available to employees age 50 and over. Employees in this age bracket …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2182-deferred-compensation-maximum-contributions-limits-calendar-year-2024