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DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… the framework proposal would: Set the corporate income tax rate at 20 percent, and eliminate the corporate AMT. … income taxes through the personal income tax, a new single rate could result in a significant increase in taxes. Reduce the tax rate on foreign profits of multi-national corporations that …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planXVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, … and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. … The purpose of this Chapter is to explain the procedures for contracts purchase orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Integrated Special Class (2.5 hours per day) education services to children with disabilities between the ages of 3 … special education programs, including Evaluations, Related Services, and 1:1 Aides. However, payments for services under … OTPS costs and $458 in personal service costs $17,406 in vehicle costs that were not sufficiently documented $13,749 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and … SED to provide full-day Special Class services to children with disabilities who are between the ages of 3 and 5 years. … identified $264,701 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualAccess Controls and Vulnerability Management
… covered the period from January 2024 through November 2025. About the Program CDTA was created by the New York … CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that … covered the period from January 2024 through November 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… are between the ages of 3 and 5 years. During the 2014-15 school year, E&D served approximately 275 students with …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Education Department (SED) to provide full-day Special Class, half-day Special Class, Integrated Preschool, and half-day Integrated … and an independent contractor who later became an employee of Little Meadows ($8,180). $60,466 in accounting …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education program, and sufficiently documented pursuant to the State … CFRs for the 2 fiscal years ended June 30, 2019. About the Program Positive Beginnings is a New York City-based … Department of Education (DOE) Universal Pre-Kindergarten program. During the 2019–20 school year, Positive Beginnings …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by NYSARC Rockland on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments RCM and the CFR Manual
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… operations? Audit Period January 1, 2023 – January 8, 2025 Understanding the Program The Board must provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
The average bonus paid to employees in New York Citys securities industry for 2021 grew to $257500 a 20 jump over the previous years record high according to annual estimates released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordOpinion 88-35
… so holding, it noted that HESC's "comprehensive evaluation report amply establishes a rational basis upon which its …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 2003-6
… town taxes must be set to reflect this distinction. This is in reply to your inquiry concerning taxes levied to … the rules of civil service, and determine in the agreement what part of the cost of the town police department shall be assessed against property in the village, and what part thereof shall be assessed against the property in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-44
… exclusive of the cost or value of fringe benefits. This is in response to your inquiry concerning the notice of … respect to the tentative budget of a village, required by section 5-508(3) of the Village Law. In pertinent part, that section requires the published notice to include a statement …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 2010-1
… , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the Town of Lewisboro … NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, [quoting this passage from the Bayswater case]). 2 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 92-50
… law to provide a price preference to local vendors and contractors who would not otherwise be entitled to a contract … charter to provide a price preference to local vendors and contractors. Under the proposal, a contract could be awarded … law and which provides for a bid price preference to local contractors or vendors who would not otherwise be entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-4
… Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: … to a member of the Association solely by reason of the death of his or her spouse. You ask whether the Volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-97-4XIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… must ensure the information entered into the Credit Card Supplier’s system is accurate and relevant. This … please contact the Bureau of State Expenditures’ Credit Card Team at [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsProcurement; Technical Cleanup Proposal
The purpose of this proposed legislation is to increase the transparency accountability efficiency and flexibility of the procurement process and to make tech
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposal