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DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… tax base and the state’s finances. Today, policymakers are at a crossroads with the challenge of keeping New York an … and remained significantly higher for high-income earners. Married filers, who have had the highest out-migration rates … and produce a strong multiplier effect: for every finance job, another 2.66 jobs are created elsewhere in the economy. …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationOvertime Limits – Enhanced Reporting
… calendar year, reset your employees' overtime earnings to $0.00 in your payroll system and begin tracking … will take effect at the start of calendar year 2027. How Automatic Capping Works Report overtime earnings using … Capping is NOT in Effect It is your responsibility to: Know the overtime limits and track year-to-date totals for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsState Comptroller DiNapoli Releases Audits
… Resources (2023-N-4) Open Educational Resources (OER) are any teaching, learning, and research materials that … a total of $24 million in New York State funds to expand OER initiatives as part of an effort to create OER to reduce textbook costs. To maximize the effectiveness …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-308
… Assistant Instructor (12 Mo) 003836 Assistant Instructor (HS) 003837 Clinical Assistant Instructor (12 Mo) 003861 Clinical Assistant Instructor (HS) 003862 Background Chapter 263 of the Laws of 2018, which … of Assistant Instructor (12 Mo), Assistant Instructor (HS), Clinical Assistant Instructor (12 Mo) or Clinical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-308-2020-retroactive-salary-increase-psnu-employeesState Agencies Bulletin No. 1837.2
… process COVID-19 related overpayments. Affected Employees All employees are affected with certain restrictions. See … use of a COVID-19 leave may be used effective 08/03/2020. All benefits under the FEPSLA and EFMLA are scheduled to expire on 12/31/2020. Eligibility Criteria All employees are eligible for paid leave benefits under the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18372-payroll-processing-instructions-employees-utilizing-covid-19-leaveTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected … were overcharged by $724. A former employee who retired in 2017 received, used and was paid for leave time to which …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Marathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… these years and did not include more than $3.7 million in intended reserve funding. In addition, the Board has not adopted comprehensive … District officials retained an annual average of $798,735 in the debt service fund over the past four years (2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateVillage of Northville – Joint Youth Activity Program (2016M-339)
… composed of two Village Trustees, two Town of Northampton Board Members and a Northville Central School District … a record detailing the dates of collections, the payees’ names and the amounts paid when remitting money to the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Plymouth – Board Oversight (2016M-190)
… (PPSI); disbursements; and the Board’s annual audit, for the period January 1, 2015 through March 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for the 2016 fiscal year total approximately $1.24 million. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for the period … reserves and the Board applied operating surplus funds to its reserves, which was not included in the budget. Key … reasonableness and accumulate only those funds necessary to fund planned purchases. … Orange Lake Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Penfield Central School District – Procurement (2022M-76)
… competition for purchases totaling $7.9 million: Subject to competitive bidding requirements totaling $4.6 million. … analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled … or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76City of Mount Vernon – Payroll (2014M-347)
… Purpose of Audit The purpose of our audit was to determine if City officials provided sufficient oversight … million, of which approximately $80 million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll administrator and payroll clerk, with …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Town of Stockport – Disbursements (2013M-216)
… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… for collecting unpaid parking violation fines or set a benchmark for collection rates. Since 2012, the Village has … collection system. … Village of Sleepy Hollow Parking Ticket Collections 2016M408 …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period … a monthly report of all moneys received and disbursed to the Supervisor and did not make disbursements to the Supervisor and State agencies in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Mentz – Board Oversight (2016M-403)
… cap. Conduct annual audits of the records and reports of all Town officers and employees who receive or disburse …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … for qualified individuals, is governed by a six-member Board of Commissioners. Operating expenditures for the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsCincinnatus Central School District – Procurement (2021M-111)
… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Town of Darien – State Contract Loader Purchases (2013M-88)
… not verify that they received the correct State contract prices for the four loaders they purchased in 2011, 2012 and … appropriate contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials cannot demonstrate that …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88