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State Agencies Bulletin No. 2104
… Revenue Service) tax withholding requirements for 2023 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2023, through December 31, 2023. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2023 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023Town of Davenport – Transparency of Fiscal Activities (S9-25-28)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2010. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… Did the Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s … protection. Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial … Municipal Law (GML) Section 30, the Supervisor did not provide the Board with complete monthly financial reports. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… government support, street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… refunds are paid and that honest New Yorkers are getting a fair deal.” DiNapoli’s office audits New York state bills prior to … and halted payments. In addition, the Comptroller issued a separate report summarizing the results of his office’s …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… billion executive budget for FY 2022 and its financial plan for FY 2022–FY 2025 reflect a drastically improved … health benefits trust of $1.6 billion. “The financial plan reflects just how critical the economic recovery is to … the budget gaps. “Despite historic federal relief, the plan would still leave the city with significant budget gaps …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetNutritional Assistance – Federal Funding and New York
Nutritional Assistance
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceCity of Troy – Budget Review (B18-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8City of Troy – Budget Review (B22-5-7)
… 1994 and 1995. New York State Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Wall Street Profits for 2014 May Not Reach 2013 Level
… Over the past three years, the securities industry has shed 10,500 jobs in New York City, including 2,600 lost from …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelOpinion 91-27
… §§2(b), 215(5), (6); MUNICIPAL HOME RULE LAW, §10(1)(i): A non-charter county may not supersede section 215 of the … by the County Law. County Law, §215(5) provides that when the board of supervisors determines that any county real … existence of an inconsistent charter provision, by itself, does not make section 215(6) of the County Law a special law …
https://www.osc.ny.gov/legal-opinions/opinion-91-27City of Troy – Budget Review (B21-5-10)
… City’s capital plan in the proposed budget includes the purchase of equipment and/or vehicles for the general fund … (86 percent) of the City's 2022 capital plan for the purchase of equipment and vehicles for the general fund … City’s capital plan in the proposed budget includes the purchase of equipment and/or vehicles for the water fund …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10DiNapoli: New York City's Budget Outlook Improves
… and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for … revenues and planned savings, but out-year budget gaps are still large and tough choices remain ahead to … immigration reform.” The city’s Preliminary FY 2025 budget and January Financial Plan enabled the city to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesCOVID-19 Relief Program Tracker
… that receive federal funding directly. Executive Branch agencies may report different “spending” values that …
https://www.osc.ny.gov/reports/covid-relief-program-trackerCounty of Rockland – Budget Review (B6-15-21)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year … are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21DiNapoli: Local Sales Tax Collections Up 3% in November
… year over year, with New York City accounting for 61.5% of the increase. “Local sales tax growth in November was a … to drive statewide growth, accounting for a majority of the overall increase. Still, monthly collections are … York City’s collections totaled $848 million, an increase of 4% compared to the same time last year. County and city …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberState Agencies Bulletin No. 2043
… should enter the current year arrears under deduction code 613, TRS Arrears Before Tax, and the prior year arrears under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersTown of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town supervisor must maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141State Agencies Bulletin No. 1800.1
… Employees terminated in a previous year and rehired in 2020 Existing employees claiming Head of Household status; … 15-T, Federal Income Tax Withholding Methods , for use in 2020. Additionally, effective December 23, 2019, the PayServ … the changes associated with the new Form W-4. The new 2020 Form W-4 eliminates the use of allowances for purposes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federalState Agencies Bulletin No. 1921
… 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 442 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefing