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City of Dunkirk – Budget Review (B25-1-8)
… was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Deficit Financing Act”) … 30 days before the date scheduled for the City Council’s vote on the adoption of the final budget or the last date …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Reporting of Billboard Income
… Purpose To determine whether income from properties with billboards was being accurately … Statements (RPIE) filed with the New York City Department of Finance (Finance). We also determined whether penalties … Determine whether income from properties with billboards was being accurately …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeState Comptroller DiNapoli Releases Municipal & School Audits
… 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. Auditors determined that estimated revenues were … with painted lines and access aisles in the parking lot. Town of Babylon – Physical Accessibility to Programs and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-369
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide instructions for payments … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateState Agencies Bulletin No. 2200
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2024 and other tax related topics. Affected Employees: Employees meeting the … with the new Federal withholding rates for 2024. New York tax requirements for 2024 remain unchanged from 2023. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024Preparing and Applying for Retirement
… is a big step, and we want to make sure you’re ready when the time comes. Below you’ll find guidance on preparing for … of during retirement. If your retirement is further in the future, it is never too early to start planning for … a physical or mental condition. For more information about the types of benefits available and how to apply, visit our …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementState Agencies Bulletin No. 2161
… who require a new Form W-4, Employee’s Withholding Certificate. Affected Employees: Employees who are: Newly … The IRS released the new Form W-4, Employee's Withholding Certificate , and Publication 15-T, Federal Income Tax … Bulletin No. 1800.1 2020 Form W-4, Employee’s Withholding Certificate and PayServ Federal Tax Page dated February 4, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesDiNapoli: Federal Actions Threaten New York's Farms and Food Production
… are a vital part of the state’s economy and our local food supply, and we need policies that strengthen, not … at grocery stores, farmers markets and for purchases by food banks, resulting in a loss of markets for farms. Tariffs … New York dairy exports declined by as much as 12% in the first half of 2025 vs. 2024, and U.S. soybean sales to China …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-productionOpinion 91-54
… opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax (authority of village to …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 88-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (mayor's purchase of real … Whether a prohibited conflict of interest would arise if the mayor of a village in his …
https://www.osc.ny.gov/legal-opinions/opinion-88-29State Agencies Bulletin No. 1192
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … along with the correct agency name/return address in the e-mail. Agency Response Deadline Agencies who need to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Comptroller DiNapoli Releases Municipal and School Audits
… projections. The city’s most recent Annual Financial Report (AFR) was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, … inventory list totaling $1.7 million did not have a serial number. Additionally, 280 assets totaling $630,009 (including …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsSUNY Bulletin No. SU-246
… additional guidelines regarding the implementation of this payment. Effective Date(s) The April 2017 State University of … If an employee has a check returned or exchanged on an AC-230 for dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic retroactive adjustment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-246-april-2017-state-university-new-york-suny-management-andSUNY Bulletin No. SU-301
… Increase is comprised of two one-half percent parts. SUNY System Administration will provide campuses with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesContract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… the printing and mailing of the 2023, 2024, 2025, and 2026 Statements. The printing and reviewing of test … through the following links: Draft Contract Agreement , in PDF Attachment A – Project Specifications and Performance … in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link …
https://www.osc.ny.gov/procurement/c001148Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… Town. The Town Board (Board) did not adequately monitor transfer station punch card purchases or sales, review the … remit all clerk fees and taxes collected. Account for 262 transfer station punch cards totaling $8,500. Annual total … in 2022, a reduction of 21 permits (58 percent). Dog license fees recorded as collected decreased from 634 …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Identifying Fiscal Cliffs in New York City’s Financial Plan
… and is no longer being updated. Please review our latest NYC Financial Plan Review reports for more information on … Comptroller (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that … by the Department of Education. New Fiscal Cliffs Since June 2024 Department of Education: In June 2024, the City …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planDiNapoli: NYC Financial Plan Improved From June
… New York City’s fiscal year (FY) 2023 budget is projected to rise to … transfers), reflecting continued improvement in the city’s fiscal position since June, but city finances could come under pressure amid a slowing … improvement in the citys fiscal position since June but city finances could come under pressure amid a slowing …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by 2.3% in October compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … Local sales tax collections in New York state increased by 23 in October compared to the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberNYS Comptroller DiNapoli on Amazon's Racial Diversity, Equity and Inclusion Practices
… statement today in advance of Amazon’s Annual Meeting on Wednesday, May 26, 2021, at 9:00 a.m., Pacific Time. … have urged shareholders to support a resolution calling on Amazon to conduct an independent racial equity audit of … Mr. Bezos and Amazon should be championing action on these issues and taking every opportunity to root out any …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-amazons-racial-diversity-equity-and-inclusion-practices