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Opinion 99-15
… Law, §300 provides that all real property within the state is subject to taxation unless exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real … only by general law. Based on the foregoing, we believe it is clear that the amount needed to be raised by a village by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15What is a Defined Benefit Plan?
… NYSLRS’ Defined Benefit Plans NYSLRS administers nearly 300 retirement plan combinations, but all are defined benefit …
https://www.osc.ny.gov/retirement/members/defined-benefit-planXIV.5 Employee Award Programs – XIV. Special Procedures
… $500 from a service award program, and a clock valued at $300 from a divisional safety award program. All three awards …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
The state Department of Health allowed more than $15 billion in improper Medicaid payments over the course of several years due to errors in its billing system and may have exposed patients to unqualified and uncredentialed health care providers
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… the current Supervisor began working with her to set up a new accounting system and reconstruct the prior years’ … of, the Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the Board … public review in the Town Clerk’s office. 1 According to New York State General Municipal Law (GML), local governments …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, … times the annual total from a decade earlier, according to a report released today by New York State Comptroller … Identity thefts in New York surged during the pandemic with more than 67000 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… many tax changes included in the 2017 Tax Cuts and Jobs Act (TCJA), it includes new tax breaks for seniors and … such as a higher standard deduction and increased child tax credit, that alleviated the federal tax burden for … deduction will likely provide a larger tax benefit. Child Tax Credit Changes Taxpayers with children will also …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas P. DiNapoli. The COVID-19 … with net out-migration quadrupling in 2020 compared to the prior year. While declining in 2021, the net number of … in 2020,” DiNapoli said. “While patterns shifted closer to pre-pandemic trends in 2021, net out-migration rates …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycGet Information about 1099s
For any questions regarding your 1099S 1099INT or 1099MISC information return contact the Office of the State Comptroller at
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sAudits
… The Comptrollers Office audits State and local governments to …
https://www.osc.ny.gov/state-agencies/auditsIX.12 Overview – IX. Federal Grants
… Congress enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. More …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewEmployer Graded Rate Contribution Calculation
… – Provides employers with a tailored graded contribution rate when amortizing a portion of their contributions to the … Provides employers with a tailored graded contribution rate when amortizing a portion of their contributions to the …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationInvestment Standards
… investments of the New York State college choice tuition savings program and the New York achieving a better life experience (ABLE) savings account program. Memo Bill Text Status … investments of the New York State college choice tuition savings program and the New York achieving a better life …
https://www.osc.ny.gov/legislation/investment-standardsTravel Advisory No. 6
… Subject : Updated Travel Form – AC 132S Guidance : The form AC 132-S Employee Report of Travel Expense and Claim for … required on the expense report. Please replace the old form with the new form. Reference : Guide to Financial … Updated Travel Form AC 132S …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/6-updated-travel-form-ac-132s-employee-report-travel-expense-and-claim-paymentComptroller DiNapoli Releases State Audits
… Assistance Program, New York Career Institute (NYCI) (2013-T-1) Auditors determined that NYCI’s certification procedures … Metropolitan Transportation Authority (MTA) : Capital One Bank Accounts (2011-S-49) Auditors identified 15 MTA bank … of Children and Family Services, Youth Facility Chargeback Rates to Localities (Follow-up) (2013-F-28) An initial audit …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsDiNapoli: New York City's Financial Outlook Improving
… lower projected pension and debt service costs, according to a report released today by New York State Comptroller … for cost savings and reports that it is on track to reach its health insurance cost-saving targets for fiscal … billion. These unanticipated resources permitted the city to reduce the out-year gaps by an average of 36 percent to …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingComptroller DiNapoli Releases Municipal Audits
… the recommendations in the budget review letter issued on Oct. 15, 2013. Smithtown Fire District – Capital Project …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases State Audits
… $500,115. Office of Court Administration, Reporting on Foreclosure of Real Property Funds - Kings County (2013-S-2) … referees did not always properly report and account for foreclosure funds. A review of 10 of 35 foreclosures with …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsDiNapoli: Tax Breaks From IDAs Continue to Climb
… nearly half of which were from the New York City IDA; Long Island (795 projects), Western New York (786) and the Finger … A Map of 2015 IDA Data by Region is also available, go to: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbDiNapoli Report Examines State School Aid Trends
… $6 billion to $23.3 billion in 2015-16, according to a report issued today by State Comptroller Thomas P. DiNapoli … “As the start of a new fiscal year approaches, this report is intended to provide policymakers and the public … billion by the fourth year of the program. DiNapoli’s report also shows that starting in 2010-11, the state reduced …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trends