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Payroll Improvement Project Bulletin No. PIP-007
… processing Form AC3346 (Direct Deposit Conversion Election), using locked queries to track employee compliance, … OSC Actions: AC 3346 OSC has created a Direct Deposit Election Form (AC 3346) . Each affected employee will be … the form multiple times; the most recent effective dated election at the time of conversion will be the election …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… by the State Department of Taxation and Finance (DTF). As State tax returns are received and processed by DTF, the taxpayer remittances are deposited into an account … collections (e.g. tax returns processed) are provided by DTF to the Comptroller and reconciled to banking information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesDiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… Fund’s (Fund) efforts to increase corporate accountability for progress on diversity, equity and inclusion (DEI) issues. … to ensure racial equity while holding them accountable for failing to ensure DEI throughout all levels of their … and data disclosure related to DEI is a priority for the Fund’s corporate governance engagement. Numerous …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionDiNapoli: Restaurant Industry Critical to New York City's Economy
… or significantly reduced their operations because of the COVID-19 pandemic, leaving tens of thousands unemployed, … for indoor dining.” The restaurant industry accounted for about one in 12 private sector jobs and establishments … Comptroller DiNapoli for further illuminating the urgent facts — one of the most critical ways to keep families and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… or smog. Sulfur dioxide is a precursor of particulate formation in the atmosphere and of acid rain. Total emissions …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… (BDD) and presented $35 million in New York state deposits to Ponce Bank’s Westchester Avenue Branch. The BDD program, … Stratton, Soundview, Soundview-Bruckner and Unionport. To encourage participation in the BDD program, the State Comptroller’s office makes public deposits available to banks and credit unions to open or maintain a bank branch. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… New York state has a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with disabilities maintain their health, … families and individuals with a secure and practical way to save and invest funds without jeopardizing their …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsState Agencies Bulletin No. 922
… New York City tax withholding requirements, OSC is using county information to determine taxability. This bulletin provides instructions to determine and record the county of residence of employees. Background Since many facets of taxation rely on county information, the Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… A new report by State Comptroller Thomas P. DiNapoli examined … to broadband availability, access and affordability across New York City’s neighborhoods and found that despite high … A new report by Comptroller DiNapoli examined issues related to …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… state is growing, taking a toll on New York’s residents, property and economy. While New York is investing to reduce … and emotional stress on New Yorkers from loss of life to property destruction,” DiNapoli said. “From flooded subway … average of 16 days. Damage figures from NOAA show the most property damage is attributed in New York to flash flooding …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… and making unsupported disbursements between her three bank accounts. The Clerk worked for the Town from 2014 to … deposits totaling $14,232 were made into the Clerk’s three bank accounts. While we could not determine the source of the … remittances made to the Supervisor from the clerk bank account were not for the appropriate amounts. For 31 of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Opinion 92-18
… discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND … Whether the town by local law may impose the solid waste generation fee as either a user charge or a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-92-18New York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in … percent), with the majority of those households located in New York City (63 percent of all State renter households). … 15 percent behind on rent payments at the end of June New York City not only houses the majority of the States …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOpinion 93-14
… 525 NYS2d 279, the Appellate Division, Second Department, reversed a lower court's order compelling a town water …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 88-66
… .: A school district may obtain a copyright on a computer program developed by an employee of the school district. STATE CONSTITUTION, ARTICLE … program if the employee is paid from funds derived from a federal program? May a school district sell its copyright or …
https://www.osc.ny.gov/legal-opinions/opinion-88-66State Comptroller DiNapoli Releases Municipal & School Audits
… statements, as required. Greenville Fire District – Investment Program (Orange County) District officials developed a comprehensive investment program but did not effectively manage the … Had officials considered other legally permissible investment options, the district may have earned an …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… agencies — the New York City Department of Education (DOE), the New York City Housing Authority (NYCHA) and New … be updated monthly. New York City Department of Education DOE is the largest public school system in the nation, … collections are budgeted at $850 million — 17% less than what was collected in 2016. This has contributed to budget …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… County Court to four felonies, including two counts of the class “C” felony charge of Grand Larceny in the Second Degree … violation of Penal Law § 155.40(1) and two counts of the class “E” felony charge of Combination in Restraint of Trade … February, Rivera pleaded guilty before Judge Kehoe to two class “E” felony counts of Combination in Restraint of Trade …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollarDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… The state Department of Labor’s (DOL) failure to replace its long-troubled Unemployment Insurance (UI) system and ad hoc workarounds to compensate for the old system weakened oversight and ultimately contributed to … The state Department of Labor DOL failure to replace its longtroubled Unemployment Insurance UI system and …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudOpinion 92-26
… of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a … a provision of law, including Election Law, §4-136(1) and (2). As a practical matter, our change in view will have few … election not held at the same time as a general election; (2) a charge upon the county in the case of any other election …
https://www.osc.ny.gov/legal-opinions/opinion-92-26