Search
Personal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … examination period, the Department approved and submitted to our Office nearly 7.7 million refunds for payment totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxOversight of Contract Expenditures of Phoenix House New York
… is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are allowable, … residential services at several facilities throughout the New York metropolitan area. According to the contracts, OASAS … is effectively monitoring its contracts with Phoenix House New York to ensure reimbursed claims are allowable supported …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkState Agencies Bulletin No. 2398
… maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. … An additional deferment is available to employees age 50 and over. These employees may defer up to $8,000.00 of age 50 … maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaSUNY Bulletin No. SU-361
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2024 UUP three percent (3.00%) … on all the 2024 Eligibility Dates based on the employee’s Comp Rate Code provided in the above chart are eligible to … of the applicable 2024 Eligibility Dates for the employee’s Comp Rate Code (see Effective Dates section), is eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingSUNY Bulletin No. SU-374
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2025 UUP three percent (3.00%) … on all the 2025 Eligibility Dates based on the employee’s Comp Rate Code provided in the above chart are eligible to … of the applicable 2025 Eligibility Dates for the employee’s Comp Rate Code (see Effective Dates section), is eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-374-2025-salary-increases-professional-services-negotiatingOnondaga County – Court and Trust Funds (2025-C&T-3)
The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2024 through September 3 2025
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Tupper Lake Central School District – Records and Reports (2021M-14)
… and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the District’s financial operations and … accurate and timely accounting records and reports to allow officials to effectively manage financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… we examined did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Town of Perth – Supervisor’s Records and Reports (2024M-149)
… operations. The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the … for fiscal year 2023. Provide the Board with adequate monthly financial reports. Provide the Board with his records … the Supervisor’s records. Key Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149City of Rensselaer – Accounting Records and Reports (2023M-26)
… accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital … the reports the Council received were not sufficient to allow the Council to effectively manage the City’s … accurate and timely accounting records and reports to allow the Common Council Council to effectively manage …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… Local sales tax collections in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released today by State … Local sales tax collections in New York state increased by 119 in July compared to the same month in 2021 according to an …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… declined by 3.9 percent in the first quarter compared to the same period last year, according to State Comptroller Thomas P. DiNapoli. Sales tax … of 2020. “Although collections remain down compared to last year, there are signs of improvement as the state … State declined by 39 percent in the first quarter compared to the same period last year according to State Comptroller …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021DiNapoli: Local Sales Tax Collections Up Slightly in May
… in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. … totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth in local sales tax collections …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayProhibits Campaign Contributions During an Active Procurement
… – S.9697 (Myrie) – Makes it unlawful for a vendor to make, either directly or indirectly, any contribution to a statewide elected official, a candidate for a statewide … or political committee that receives such contributions to return or refund the contributions forthwith; requires …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementState Agencies Bulletin No. 2065
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time adjustment to recoup retroactive dues for employees represented by … Bargaining Units 61 (Code 202) will increase from $35.97 to $40.47 for full-time employees and from $19.70 to $21.95 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… The average bonus paid to employees in New York City’s securities industry for 2024 reached … COVID-19 pandemic highs. Wall Street’s profits rose 90% in 2024. “The record high bonus pool reflects Wall Street’s very strong performance in 2024,” DiNapoli said. “This financial market strength is …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024State Agencies Bulletin No. 2439
… Purpose: The purpose of this bulletin is to inform agencies of the creation of two new Reason Codes (AUT and MND) and to provide processing instructions for entering these new … service at an Authority (excluding Roswell Park) prior to an appointment to a New York State position or employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2439-new-reason-codes-aut-authority-service-and-mnd-mend-over-year-breakEDSS - Procurement Record Help
… of Procurement Record type selected, a list of suggested documents will display on the “Attach” page of EDSS. What are … Limited Funding, Other. What information am I required to enter to create a new Procurement Record or to amend an existing … FAQs related to the Procurement Record in the Electronic Documents …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-record-helpOpinion 92-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire district may expend moneys to repair sidewalks within the district …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 97-26
… FIRE DISTRICTS -- Apparatus and Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use within a zone of … dissolution of zone of assessment) -- Taxes (authority to allocate cost of equipment between zone of assessment and …
https://www.osc.ny.gov/legal-opinions/opinion-97-26