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State Agencies Bulletin No. 1967
… and is not included in the calculation of overtime. Tax Information The 2021 CSEA OSU Work-Related Clothing … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1967-2021-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2176
… and is not included in the calculation of overtime. Tax Information: The 2023 CSEA OSU Work-Related Clothing … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2176-2023-work-related-clothing-allowance-osu-employees-represented-civilNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… retired federal employees, and food assistance, which was close to the average among states on a per capita basis. … local governments, receiving $69.8 billion. Medicaid makes up more than half of all federal spending for such grants and …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… budgets statewide more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the 2020-21 school … from 2019-20 to 2020-21, the overall percentage of votes in support of the budget did decrease modestly — with … support. DiNapoli’s report also found that the number of votes cast for Western New York’s budgets grew fastest, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… is smaller than it was. DiNapoli’s office is closely tracking the city and state’s post-pandemic economic bounce … Indicators in Relation to New York State Fiscal Tracking Tools and Other Reports Fiscal Cliffs Dashboard …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… York State. IDAs provide financial assistance, including tax exemptions (e.g., real property, mortgage recording and … of the approved projects were granted sales and use tax exemptions and three were granted mortgage recording tax exemptions. Audit Summary The Board did not properly …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mState Agencies Bulletin No. 280
… and procedures regarding the processing of Vacation Exchange payments Eligible Employees Management/Confidential … 79 whose agency has elected to participate in the Vacation Exchange Program. Officers and employees whose salaries are … are ineligible for the payment. Effective Date(s) Vacation Exchange payments will be made in a separate check dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… Statewide morbidity data would provide us with a window into the conditions that could teeter into tragedy. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingSherrill City School District – Reserve Funds (2017M-247)
… reserve funds other than its health insurance reserve. The tax certiorari reserve is overfunded by $4.5 million. Key … the reserves will be used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … School District (District) issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Margaretville Central School District – Fund Balance (2015M-55)
… The Board continually adopted budgets that included tax levy increases that were not necessary. Key … fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
Determine whether Fillmore Central School District District credit card and purchase card charges were properly approved supported and for appropriate purposes
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mWestfield, Town of – Financial Management (2013M-389)
… The Board adopted budgets that inappropriately allocated State retirement contributions and medical insurance costs to … Westfield. Key Recommendations Adopt budgets that allocate State retirement contributions and medical insurance costs …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Otsego – Financial Condition (2013M-307)
… is $1,542,024. Key Findings Improper allocation of sales tax caused taxpayer inequities; part-town funds were taxed … Recommendations Adopt budgets that properly allocate sales tax revenues in accordance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Village of Monticello – Records and Reports (2020M-104)
… in a timely manner. About $5 million of real property tax revenue was not posted to the accounting records. Bank … which are the annual financial reports, constitutional tax limit (CTL) forms and adopted budgets were not filed in a …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Central Square Central School District - School District Website (S9-19-29)
… resources to maintain a website that provided the public with transparent and comprehensive financial information. Key … in a location easy to access. District officials agreed with our recommendations and indicated they will take … resources to maintain a website that provided the public with transparent and comprehensive financial information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Akron Central School District - Financial Management (2018M-195)
… the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Town of Busti – Taxpayer Equity (2015M-349)
… by a five-member Town Board, includes the Village of Lakewood within its borders. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Opinion 2005-9
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-75
… be very costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the … part, depends upon what powers and duties are prescribed for the city attorney in the city charter. However, we note … powers and duties of a municipal attorney, we will assume, for purposes of this inquiry, that you possess such powers or …
https://www.osc.ny.gov/legal-opinions/opinion-88-75