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State Agencies Bulletin No. 2084
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form … account described in IRC Section 403(b) – applicable only to employees of SUNY, CUNY and the NYS Education Department. … a retirement plan, any individual that is eligible to join the plan is considered covered by the plan even if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022DiNapoli Calls for Long-Needed State Debt Reform
… to pay for short-term needs while a backlog of long-term infrastructure projects languishes,” DiNapoli said. “Caps and … effectively deploying the state’s resources to pay for infrastructure needs. DiNapoli recommends the following debt … structured in a way that it does not meet the technical definition for being counted toward the cap. The Debt Reform …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformEssential Plan – Federal Funding and New York
… to 250 percent of the poverty level (approximately $37,650 for an individual in 2024) that are not eligible for … which resulted in a significant increase in coverage in 2025. As of March 2025, the EP covered 8.5 percent of New … as well as grants to help communities prepare for extreme weather. The Division of the Budget (DOB) is projecting EP …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planFederal Employees in New York State – Federal Funding and New York
… federal government employees working in New York, and is likely to decrease in 2025 as a result of federal actions … compared to other states and the District of Columbia (D.C.). The top five for both measures were California, Texas, Virginia and Maryland along with D.C. For annual wages per employee, New York ranked 21st. These …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateImproper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… Without a Federal Drug Rebate Agreement (Report 2022-S-40 ). About the Program The Medicaid Drug Rebate Program …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-followMedicaid – Federal Funding and New York
… counties and the City of New York also make contributions to the program. While the federal government sets some … of the program, states have considerable flexibility to shape their programs, including eligibility and scope of … ratio determined by comparing a state’s per capita income to the U.S. average. Since New York is a relatively wealthier …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidDiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… growth, local officials should temper their expectations for future sales tax revenues.” Local sales tax collections … the state. Aggregate growth in third quarter collections for the counties and cities in the rest of the state was …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… of 2024, an increase of 1.6%, or $87.3 million, compared to the same quarter last year, the lowest rate of growth since the first quarter in 2021, according to a report released today by State Comptroller Thomas P. … from the city signal a healthy tax base and a return to its pre-pandemic role as a major driver of sales tax …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterDiNapoli: Tax Cap at Two Percent for 2019
… levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 … levy growth for local governments with fiscal years that close on Dec 31 will be capped at 2 percent for the 2019 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019DiNapoli: Tax Cap Remains at Two Percent for 2020
… levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2020 … levy growth for local governments with fiscal years that close on Dec 31 will be capped at 2 percent for the 2020 …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Opinion 88-20
… discussed in the opinion. COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of … its family court from the unincorporated area of a town to a village. Such relocation alone would not have the effect … may be moved from its present location in the county seat to another location in the county without also effectuating a …
https://www.osc.ny.gov/legal-opinions/opinion-88-20New York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… financial stability to New Yorkers in fear of losing their homes. I thank the Comptroller’s Office and Albany County …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateOpinion 90-3
… otherwise, the allocation of county sales tax revenue to cities and towns required by Tax Law, §1262(d) should be made on the basis of the full valuations used to apportion the county real property tax. When the full valuations used to apportion the county real property tax are determined …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 88-38
… in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE … from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. We have … from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. In our …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 93-4
… to issue bonds to finance judgments) LOCAL FINANCE LAW, §§10.00, 11.00(a)(33-a), 21.00, 33.00, 35.00: A town board may … to accomplish the object or purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). … of probable usefulness under section 11.00(a)(33-a) are 10, 15 or 20 years, depending on the amount of accumulated …
https://www.osc.ny.gov/legal-opinions/opinion-93-4New York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… its portfolio for any companies involved in the anti-Israel Boycott, Divestment, and Sanctions (BDS) movement. … restricting or exiting investments. “Attempts to harm Israel’s economy can put our investments there at risk,” DiNapoli said. “Israel remains an attractive place to invest and we look …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… that provides the vendor with the unilateral right to terminate the contract for convenience. While there is no … a clause, providing a vendor with the unilateral right to terminate a contract can create a situation in which all … the same basis. Exercising such a clause allows a vendor to manipulate the bidding process by controlling the period …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisions2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas … get started. Comptroller DiNapoli’s Gender Pay Gap Report In March 2022, Comptroller DiNapoli released an analysis on the pay gap still facing full-time working women in New York State. Median earnings for full-time working …
https://www.osc.ny.gov/events/2022-womens-history-monthIX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… Finance’s Treasury staff. Monthly (by the 10 th ) OSC will email each debtor agency and each agency whose drawdowns were … Federal offsets that occurred for the previous month. This email will contain the information necessary to obtain … will be the following: A list of offsets by agency, Agency contact information, The collection report provided by TOP, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-background