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Form W-4P Withholding Certificate for Pension or Annuity Payments (RS4531)
To update your federal tax withholding, which is the amount of federal income tax withheld from your monthly pension payment, NYSLRS retirees and beneficiaries use Form W-4P (RS4531).
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4531.pdfFood Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfMedicaid Payments for Early Refills of Prescription Drugs and Supplies (2024-S-16)
To determine whether Medicaid made improper payments on pharmacy claims for early refills of prescription drugs and supplies. The audit covered the period from April 2023 through October 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s16.pdfTown of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… Brown pleaded guilty to grand larceny and agreed to repay the $30,000 he stole for private vacations revealed in an … in Franklin County Court last week to grand larceny in the third degree, a Class D felony, and is expected to be … to six months in jail and five years probation along with the $30,000 restitution. Brown also admitted pocketing …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… is being collected," DiNapoli said. "Thanks to the work of my auditors, the department promptly updated its procedures …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesDiNapoli Audit Finds Gaps in NYC School Safety Planning
… Schools Against Violence in Education Act aims to keep school children and teachers as safe as possible in a time of … did not conduct the minimum amount of evacuation or lockdown drills, and for the 2016-17 school year, three of … information from the district-wide safety plan, including: procedures to test drills in coordination with local …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningDiNapoli: State Agency Overtime Pay Hits $787 Million
… a report by State Comptroller Thomas P. DiNapoli. Overtime hours also rose, with 18.1 million hours worked. “New York state’s overtime pay has seen … Health (OMH) – accounted for 62.5 percent of overtime hours logged by all state agencies in 2018. OPWDD and DOCCS …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionOpinion 88-12
… Samuel A. Weissmandl, Administrative Assistant Village of New Square …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 88-1
… section. GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, §1-102(2): It appears that a village should obtain special … of the Government of the United States..." (39 USC, §201). Under the Act, the Postal Service has authority, among …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Wall Street Bonuses and Profits Decline in 2015
… The average bonus paid in New York City’s security industry … and profits fell in 2015, reflecting a challenging year in the financial markets,” DiNapoli said. “While the cost of legal settlements appears to be easing, ongoing … The average bonus paid in New York Citys security industry …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015Opinion 90-46
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by … Whether you may pay a $19700 refund to a county which amount reflects that portion $500 of each index …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Opinion 89-27
… benefits, to which an employee is entitled (see 1985 Opns St Comp No. 85-13, p 16; 1984 Opns St Comp No. 84-4, p 4). In this regard, we note that section … benefits to county employees by resolution). (1987 Opns St Comp No. 87-8, p 13). Thus, for purposes of County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve (transfer by … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 93-17
… 17 of the Retirement and Social Security Law, and added a new section 17-a to that law, for the purpose of eliminating … of West Islip Union Free School District, et al. v New York State Teachers' Retirement System, et al. , Supreme …
https://www.osc.ny.gov/legal-opinions/opinion-93-17DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… revenues may become less predictable as local communities weather federal policy changes, inflation and other economic … increase in first-half collections. Hamilton County saw the highest growth in the first half at 14.6%, … Regional Table with Detailed Sales Tax Collections by County and City Interactive Map Local Sales Tax Sharing in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… real estate market could impact this revenue for years to come. Income and corporate tax receipts continue to come in stronger than expected, fueling a surplus for FY …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTransforming Into Construction & Development
… of the Metropolitan Transportation Authority’s MTA Capital Construction to the renamed MTA Construction & Development as part of transforming the MTA … service levels for customers, process efficiencies, and cost reductions. This audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentCOVID-19 Relief Program Tracker
… $4.0 billion in SFY 2023-24, and $3.8 billion in SFY 2024-25. Even though New York had received approval for an … $2.25 billion in SFY 2023-24; and $3.645 billion in SFY 2024-25. In addition, New York State received $774 million … defaults, foreclosures, loss of utilities or home energy services, and displacements of homeowners …
https://www.osc.ny.gov/reports/covid-relief-program-trackerMonitoring of Select Programs
… was withheld from us, and ultimately limited the scope and depth of the audit conclusions. Key Recommendations Maintain …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programs