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DiNapoli Releases Report on Pre-Pandemic Migration Trends
… part, from the greater number of part-year filers moving out of the state than moving in, according to a new report by … and state policy actions. The average annual net out-migration of part-year taxpayers between 2015 and 2019 … filers in 2019, reflect the movement of taxpayers into and out of the state in a single year. Nonresidents comprised 10% …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… Thomas P. DiNapoli. The increase outpaced annual growth rates of 3.3 percent in 2012 and 5 percent in 2011, as well as the 15-year annual average growth of 4.5 percent. “This is welcome news for our … declined by 6 percent; Sales tax revenue made up 31 percent of all county revenues, the largest single revenue …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013Comptroller DiNapoli Releases Municipal Audits
… , City of Glen Cove , Spencer Volunteer Fire Company and the Watervliet Housing Authority . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Eden Central School District – Capital Project Management (2024M-83)
… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83State Agencies Bulletin No. 2263
… for employees mandated to work beyond 16 consecutive hours. Affected Employees: Arbitration eligible employees of … Security Supervisors Unit who have worked 16 consecutive hours and are then mandated to work additional consecutive time beyond those 16 hours. Effective Dates: Effective beginning 06/10/2024, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspuState Agencies Bulletin No. 2260
… for employees mandated to work beyond 16 consecutive hours. Affected Employees: Arbitration eligible employees of … the Security Services Unit who have worked 16 consecutive hours and are then mandated to work additional consecutive time beyond those 16 hours. Effective Dates: Effective beginning 03/28/2024, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuDiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… government sales tax collections totaled $5.98 billion in the third calendar quarter (July-September) of 2024, an increase of 1.4%, or $82.7 million, compared to the same quarter last year, according to a report released … government sales tax collections totaled $598 billion in the third calendar quarter JulySeptember of 2024 an increase …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterState Agencies Bulletin No. 2276
… provided retirement plan; or An active participant for any part of 2024 in an annuity account described in IRC … by the plan even if the individual elects not to join or does not contribute to the plan. IRS Regulations require … of New York employees are considered covered and will have the Retirement Plan checkbox checked on their 2024 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024Services to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … Act (Report 2022-S-11 ). About the Program The Department of Labor’s (DOL) Division of Employment and Workforce … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… audit report, Medicaid Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report 2022-S-16 ). About the Program The Department of Health (DOH) … program. The Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followState Agencies Bulletin No. 2377
… for others. Affected Employees: Employees receiving a 2025 Form W-2 are affected. Background: Internal Revenue … or received employer contributions to a defined contribution plan (401(k) or 403(b)) in the current tax … to uncheck the Retirement Plan checkbox: 400 – CUNY 403 ROTH 403 – Supplemental Retirement Annuity CUNY 404 – SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025Opinion 90-9
… the purpose of the 1982 amendment was to give villages the option of requiring certification, verification, or neither …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 94-14
… bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority to … municipality for whose benefit the agency was created); (development related to earlier projects as constituting … by the Laws of 1993, chapter 356, prohibits industrial development agencies (IDAs) from providing financial …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Improper 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-followOpinion 90-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … A village may dredge a privately owned pond within the village where such pond is an integral part of the … Whether special legislation by the Legislature is necessary to authorize the village to …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Developments are owned by private companies and can exit the Program under certain conditions. DHCR works with …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOpinion 90-1
… in furtherance of a public purpose of the donor municipality (see, e.g., 1982 Opns St Comp No. 82-342, p 434; … §244-b provides that any school district may join with a municipality in equipping, operating and maintaining … provisions for the proportionate cost to be borne by each municipality or school district. Pursuant to this section, …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Unified Court System Bulletin No. UCS-352
… processed automatically. Affected Employees: Employees in the following bargaining units who meet the eligibility … completely phases out. The JLP payment will be ended for all employees after March 31, 2026. Effective Dates: The … performance rating of at least “Satisfactory” for service during the previous year; and Received a 2024 JLP payment in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentOpinion 88-56
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-47
… in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability of general statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county and village taxes is not barred by any of the statutes …
https://www.osc.ny.gov/legal-opinions/opinion-88-47