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Village of Herkimer – Payroll (2025M-37)
… instances was not adequately documented or consistent with la …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Opinion 92-33
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Publicity Fund (maximum amount appropriated to in town); (expenditures to fund contract with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 95-8
… (1) of section 1349 requires that a judgment or order of forfeiture issued pursuant to Article 13-A include … provides, in pertinent part, that when the judgment or order of forfeiture directs that the "claiming authority" … maintaining and forfeiting the property ...". A primary purpose of these provisions, which superseded a prior …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: LIRR On-Time Performance Falls Short
… the first quarter of 2017. Recent derailments at Penn Station have brought attention to the role played by Amtrak, which is responsible for properly maintaining Penn Station and the four East River tunnels that connect …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate … said DiNapoli. “Each of the districts identified in this audit should take the simple and immediate steps … controls over personal, private and sensitive information. In the meantime, I have directed my audit division to expand …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately … is an administrative unit of the Town, is governed by the Board. Therefore, it is essential that the Board oversee … The Board did not adequately oversee or manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49State Agencies Bulletin No. 2366
… the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … for the period November 1, 2024, through October 31, 2025, as income on the employee’s 2025 Form W-2 using Earnings Code PEV ( P ersonal E mployer V …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… of New York. It is with great pride that I accept this high honor, and I know my parents and grandparents would be … and has been State Comptroller since 2007. His mother's family immigrated from Sturno, Avellino Province and his father's family is from Paduli in the Benevento Province. He was named …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… care plan no longer resides in New York, they should be disenrolled from their plan and the plan must return … ($234 million), or the member’s eligibility was flagged to be closed but was not officially ended and premiums continued to be paid ($65 million). Even when DOH and Local Districts …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateStatement from New York State Comptroller Thomas P. DiNapoli on Repeal of Affordable Care Act
… from pre-existing conditions and potentially punches a big hole in our state budget. Members voted for this … from preexisting conditions and potentially punches a big hole in our state budget …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-repeal-affordable-care-actDiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… request that they increase the use of renewable energy in their operations and supply chain. “More Fortune 500 … competitively priced and will provide them with options in times of volatile fossil fuel prices. This commitment to … Retirement Fund is the third largest public pension fund in the United States, with estimated assets of $178.3 billion …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… and it can use this opportunity to build reserves and take other actions to address future uncertainty. Despite … and it can use this opportunity to build reserves and take other actions to address future uncertainty Despite …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateDiNapoli: New York City's Budget Outlook Improves
… to take steps to provide funding and address comprehensive immigration reform.” The city’s Preliminary FY 2025 budget …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… cost burden of more than 50% of their income going to pay for housing, according to a report by State Comptroller … Previous reports focused on poverty and food insecurity. “For too many New Yorkers, finding and keeping an adequate and … 2.9 million households paying 30% or more of their income for housing. This constituted 38.9% of households, the 3 rd …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… has provided financing for over 2,000 essential local water infrastructure projects totaling more than $23.7 … 1990, but the estimated capital improvement needs for water and sewer projects far exceeds this amount, and tens of … a critical role in financing improvements to New York’s water infrastructure,” DiNapoli said. “New York has spent …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… good practices for protecting people and property from the hazards of fire, explosion and dangerous conditions in new …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… Co., Cindi Perkins, was yesterday ordered to pay $50,000 in restitution and sentenced to serve five years of probation … Perkins, 58, previously pleaded guilty to grand larceny in the fourth degree in November 2023. “Ms. Perkins diverted money meant to … Fire Co Cindi Perkins was yesterday ordered to pay $50000 in restitution and sentenced to serve five years of probation …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… In a turnaround from the fiscal crisis it faced a year ago, … shortfall for the year with gaps of more than $1 billion in 2024 that could have ballooned to $1.6 billion in 2026. With new funds made available by the state and city, … In a turnaround from the fiscal crisis it faced a year ago …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backState Agencies Bulletin No. 2159.1
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … Value of Personal Use (AC 3173) to OSC before January 3rd, 2024. Form AC3173, approved by OSC, is the only acceptable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … Value of Personal Use (AC 3173) to OSC before January 3rd, 2024. Form AC3173, approved by OSC, is the only acceptable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-provided