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State Agencies Bulletin No. 2362

… the agency’s address to be displayed on Employee Form W-2 for Tax Year 2025. Effective Dates:   This bulletin is … Actions: Agencies must verify the agency’s return address for all Department ID(s) associated with their agency as … email.  Note: Changes made to the agency’s return address for Form W-2 also changes the return address for paychecks …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-tax

Opinion 88-25

… of the town, and whether the town board may impose fees for use of the district by other than inhabitants. In … wholly at the expense of the district and are exclusively for the benefit of the people within the district ( … and expend such amount of money as may be necessary for the proper maintenance of such park for the use, …

https://www.osc.ny.gov/legal-opinions/opinion-88-25

Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)

… of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage … 2019-S-54 ). About the Program New York State is rich in surface and ground water resources, with over 70,000 miles … which impair or impact the quality of State waters and, in turn, pose health risks to those who use them. Two key …

https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutant

Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services

… whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG (All … may cause Medicaid’s payment to the hospital to increase. For the period of January 1, 2014 through December 31, 2018, Medicaid paid over $522 million to hospitals for 4,874 inpatient APR-DRG claims that included an ICD …

https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services

Helping Hands School – Compliance With the Reimbursable Cost Manual

… Key Finding Based on a review of a sample of transactions for the year ended June 30, 2014, we determined Helping Hands … on its CFR that did not comply with SED’s requirements for reimbursement. Key Recommendations To SED: Review the …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manual

DiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy

… 2019 through 2021. Nationally, food insecurity increased for the first time in over a decade to 11.2% during 2020 … Bureau since the start of the pandemic also show general increases in food insufficiency among New York and U.S. … the pandemic, New York families benefitted from temporary increases in Supplemental Nutrition Assistance Program (SNAP) …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economy

AFR Modernization – Uploading Financial Data with Bulk Load

This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b

https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdf

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g

https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdf

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g

DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping

… found Amsterdam officials lacked basic accounting records for the city’s cash, assets, outstanding debt and available … increase in short-term debt issuance, particularly to pay for costs that are normally paid through routine budget … on city officials to: Ensure the city’s accounting records for the operating funds and capital projects funds are …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keeping

DiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department

… in the Wayne County Jail and five years of probation for stealing more than $101,000 from the department. He was … protect by stealing over $100,000 in fire department funds for his own profit,” DiNapoli said. “Thanks to our … District Attorney Callanan, he has been held accountable for his crimes and the money he stole will be recovered.” …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-department

DiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations

… the review of fire safety plans or evacuation procedures for public buildings such as adult care facilities, … minimum requirements needed to establish good practices for protecting people and property from the hazards of fire, … conditions in new and existing buildings. It also provides for safety to firefighters and other first responders during …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulations

Churchville-Chili Central School District – Procurement (2025M-18)

… should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals, or written and verbal quotes, a well-planned … without favoritism. Specifically, officials responsible for purchasing did not: Advertise in the District’s official …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18

Opinion 90-30

… are payable to a county clerk for services in connection with "papers or instruments relating to real property", … (Social Services Law, §106-a). The legislative history with respect to this statute does not specifically refer to a …

https://www.osc.ny.gov/legal-opinions/opinion-90-30

DiNapoli Releases January State Cash Report

… economic conditions that we are watching closely, but for now our financial position remains strong.” Year-to-date … billion were $4.4 billion, or 7.5 percent, over last year for the same period. Tax receipts were $547.2 million over … totaling over $8 billion received since April 2014. For a detailed breakdown, go to …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-report

NYS Common Retirement Fund Announces Second Quarter Results

… quarter of state fiscal year 2016-2017 was 3.51 percent for the three-month period ending Sept. 30, 2016, with an … sustainable returns that provide retirement security for our 1.1 million members, retirees and their … quarter of state fiscal year 20162017 was 351 percent for the threemonth period ending Sept 30 2016 with an …

https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-results

NYS Common Retirement Fund Announces First Quarter Results

… quarter of the state fiscal year 2016-2017 was 2 percent for the three-month period ending June 30, 2016, with an … quarter of the state fiscal year 20162017 was 2 percent for the threemonth period ending June 30 2016 with an …

https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-results

NYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit

… the shareholder proposal in December. “This is a victory for the many shareholders who are concerned about racial …

https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-audit

DiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud

… pleased the department agreed with our recommendations and is moving to implement them.” DOL officials did not heed … back as 2010 that its UI system was out of date, nor did it address issues identified in a 2015 State Comptroller’s … the number of weeks that payments were made); and How the claims were identified as fraudulent (e.g., whether …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraud

Migrant Expenses - March 2024

March 2024 data on Asylum Seeker Expenses

https://www.osc.ny.gov/files/reports/excel/aser-march-2024.xlsx