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State Agencies Bulletin No. 1698
… after December 31, 2017 through December 31, 2025. As a result, the reimbursement of moving expenses must now be included in an employee’s federal taxable gross and applicable taxes … personally owned automobiles on official business for 2018 is 54.5 cents per mile, as established in Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseCompliance With Outcome Reporting Requirements
… Purpose To determine whether Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, and whether the resulting … To determine whether Empire State Development ESD meets legal …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Agencies Bulletin No. 1115
… agencies of the processing requirements for employees who claim exempt from Federal, State and/or Local tax withholding … for 2011 must file a new Form W-4 by February 16, 2012 to claim exempt for the new year. The New York State Department … from Withholding) to be filed annually by employees who claim exempt from New York State, New York City or Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… The critical role farms play in New York cannot be overstated, both as an economic engine … part of our food supply system. This is especially true in the Hudson Valley where sales of farm products topped $300 million in 2022. The region also countered statewide trends, seeing …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… paid millions by New York City to provide summer jobs and after school programs for youth, violated its contract by charging parents “enrollment fees” and hiring its own executives’ children, among other … Thomas P. DiNapoli. The New York City Department of Youth and Community Development (DYCD) contracted with the …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsComptroller DiNapoli Releases School Audits
… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Opinion 98-4
… of errors and reviewing the written report of the county director of real property tax services summarizing his or her … forth the corrected taxes and directing the officer having jurisdiction of the tax roll to correct such roll; … exceed the amount specified in the resolution, the county director of real property tax services must transmit the …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Ashville Fire District – Procurement and Board Oversight (2025M-81)
… trust. The board of commissioners is also responsible for the overall financial management and safeguarding of the … 2025, the District paid $254,700 on two purchase contracts for fire trucks that were subject to competitive bidding … totaling $796,200. Although the Board advertised for bids for each truck, the bidding requirements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Comptroller DiNapoli Releases Municipal Audits
… Cortlandville Fire Department , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget … board did not develop a multiyear financial plan. Raquette Lake Fire District No. 3 – Internal Controls Over Financial …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Otisco Fire District – Financial Activities (2025M-42)
… Objective Did the Otisco Fire District (District) Board of Fire Commissioners (Board) and Treasurer ensure … is responsible for the general management and control of financial activities. The Treasurer serves as the … District had three bank accounts with a combined balance of approximately $500,000. Audit Summary We conducted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 90-47
… , 48 NY2d 348, 422 NYS2d 932; 1985 Opns St Comp No. 85-22, p 29; cf . Cahn v Town of Huntington , 29 NY2d 452, 328 …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 90-51
… emergency telephone service) COUNTY LAW, §§300, 301, 303, 305, 307, 308: Surcharges imposed on customers within a … which automatically connects a person dialing the digits 9-1-1 to an established public service answering point. . ." …
https://www.osc.ny.gov/legal-opinions/opinion-90-51DiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… far exceeds this amount, and tens of billions of dollars in local projects remain in the pipeline, according to a report by State Comptroller … Facilities Corporation serves a critical role in financing improvements to New York’s water … it the largest revolving fund program to protect water in the nation but there is a daunting backlog of local water …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Halfmoon supervisor, on state charges for stealing several campaign contributions donated to her campaign fund. The public corruption case arose out of a … when an elected official abuses the process and steals campaign funds,” said State Comptroller Thomas DiNapoli. "I …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingDiNapoli: Calls to Investigate Violations of Do Not Call Law Going Unanswered
… Do Not Call registry complaints by New York state residents have more than doubled since 2014 … and 2017 combined, according to an audit released today by State Comptroller Thomas P. DiNapoli. "The Do Not Call … auditors found the number of Do Not Call complaints by state residents more than doubled from 217,031 in 2014 to …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-calls-investigate-violations-do-not-call-law-going-unansweredUlster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… approximately 300, is responsible for providing early intervention and preschool education programs and for …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… which regulates the use of artificial intelligence (AI) in employment decisions, according to an audit released … with the law, particularly when employers did not disclose AI use or post bias audits. As a result, job applicants are often unaware when AI tools are used to screen them. Additionally, DCWP’s …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirOpinion 93-22
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Comptroller DiNapoli Releases School Audits
… the federally regulated limit by more than $45,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsOpinion 2004-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … to participate in the joint purchase arrangements (see New York State Senate and Assembly Memoranda in Support of … Whether purchases on behalf of county agencies may be made pursuant to the exception to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9