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Opinion 92-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's … Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to pay debts incurred in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… sound fiscal decisions, ensuring that the town complies with various laws and maintaining the public’s trust. The … monthly bank reconciliations or maintain check registers with running cash balances for the Town’s checking accounts, … a bookkeeper, and the current Supervisor began working with her to set up a new accounting system and reconstruct …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Opinion 99-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or sewer system) SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… interest on new car loans are in effect only for tax years 2025 to 2028, and limited to taxpayers with Social Security … that regularly and customarily receive tips. As a result, parking lot and coat room attendants, who will benefit from … state and local taxes (SALT) paid to $10,000. For tax year 2025, the limit is increased to $40,000 for taxpayers with …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… revenue source, with $60 billion in tax liability paid by 10.9 million taxpayers in 2021. Despite the recession of … vast majority (87% in 2021) of PIT filers are residents; 10% were non-residents who only pay New York PIT on income …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… billion surplus from last fiscal year and $1.7 billion in savings from the city’s Program to Eliminate the Gap (PEG) … for city fiscal year (FY) 2024, despite $2.9 billion in costs in FY 2024 to address the influx of asylum seekers. However, … A $55 billion surplus from last fiscal year and $17 billion in savings from the citys Program to Eliminate the Gap PEG …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomWhat is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … plan, you will receive a monthly pension payment for the rest of your life. How Defined Benefit Plans Work … returns have covered 75 percent of the cost of pensions. With defined benefit plans, retirement assets are pooled, and …
https://www.osc.ny.gov/retirement/members/defined-benefit-planDiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, … caused by the pandemic, many New Yorkers also dealt with identity theft last year,” said DiNapoli. “Even when … common type of identity theft reported to the FTC in 2020, with nearly 25,000 New Yorkers reporting someone misused …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020XIV.5 Employee Award Programs – XIV. Special Procedures
… This section addresses Cash and Non-Cash awards associated with all merit award programs including longevity awards, … Revenue Code specifies certain conditions associated with award programs which, if satisfied, allow the employer … income: Awards include tangible, personal property with a value of up to: $1,600 for qualified plan awards, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… Identifiers (NPIs) to be included on Medicaid claims. This screening and provider enrollment process improves the …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionComptroller DiNapoli Releases State Audits
… of Children and Family Services, Youth Facility Chargeback Rates to Localities (Follow-up) (2013-F-28) An initial audit … report issued in March 2012, examined whether chargeback rates used by the Office of Children and Family Services … found that OCFS calculates juvenile facility chargeback rates correctly. However, OCFS has been deficient in revising …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … However, they have not allocated sufficient resources for future highway equipment needs. The capital plan should … treasurer’s duties. They require the treasurer to receive all department moneys, pay all bills and report the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-591
… Affected Employees Employees in the City University of New York (CUNY) campus security titles who meet the … eligibility criteria Background Section 11, Article III of the 2006-2009 Blue Collar Agreement between the City University of New York and various unions, including the International …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-591-cuny-june-2017-uniform-allowance-paymentCUNY Bulletin No. CU-359
… Code for Bargaining Unit CA will be CAC Dues Code will be 467 Agency Shop Code will be 468 Benefit Program Code will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsDiNapoli: New York City's Financial Outlook Improving
… has resumed the process of examining agency operations for cost savings and reports that it is on track to reach its health insurance cost-saving targets … of 2014 ($11.7 billion) were down 13.5 percent compared with last year because of higher non-compensation costs, …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingLead Poisoning Prevention Program
… Objective To determine if the Department of Health has provided adequate oversight of the Lead Poisoning Prevention Program. Our audit covered … risk to children. Lead poisoning is most often the result of inhaling or ingesting lead-contaminated dust. The … To determine if the Department of Health has provided adequate oversight of the Lead …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programComptroller DiNapoli Releases School District Audits
… criminal history background checks on nine out of 157 employees tested. Hornell City School District – … unplanned operating surpluses totaling $4,652,365 instead of planned deficits. Due to the unplanned operating … account to disburse funds. Officials also allowed payment of utilities totaling $60,641 and administrative fees …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0CUNY Bulletin No. CU-648
… Affected Employees Employees in the City University of New York (CUNY) campus security titles who meet the eligibility criteria Background Section 12, of the 2009-2016 Blue Collar Agreement between the City University of New York and various unions, including the International …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-648-cuny-june-2019-uniform-allowance-paymentComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases State Audits
… found the Research Foundation's current methodology for charging SUNY campuses for the costs of central office operations and statewide initiatives the campuses is fair and equitable. In addition, the assessments were … Auditors found the Research Foundations current methodology for charging SUNY campuses for the costs of central office …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-audits