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State Agencies Bulletin No. 2104
… information. New York Tax Withholding Rates 2023 New York State, New York City and Yonkers withholding tax tables have been updated. New York State, New York City, and Yonkers Withholding Allowance The value of one New York State, New York City, and Yonkers withholding allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023State Comptroller DiNapoli Releases Audits
… The City responded with a marked increase in capital investment for shelter improvement projects. At the time of …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a … and epidemiologists. DOH help facilities understand how to correctly submit information into the Nosocomial … at DOH and the Executive Chamber and take steps to fix it. Status : Partially implemented. According to the …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesState Comptroller DiNapoli Releases Municipal & School Audits
… up to $96 million to liquidate the accumulated deficit in the county’s general fund as of Dec. 31, 2012. … that the significant revenue and expenditure projections in the 2024 proposed budget are reasonable. The county’s … computerized data was not adequately safeguarded. In addition, the district has an increased risk that the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-10
… add on to his bid price, as a separate line item on his bill, an amount for the gross receipts tax on petroleum … may add on to his bid price as a separate line item on his bill an amount for the gross receipts tax on petroleum …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… The Empire State Development Corporation (ESDC) spent $211 million on an advertising contract to promote economic development and tourism in New …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… of pandemic funding for fiscal recovery, economic support, Medicaid and vaccine manufacturing contracts,” DiNapoli said. … states and 28.6% more than the national average. The rank is up from fourth in 2020, due primarily to increased income … series details the differences among the 50 states and what they pay in federal taxes and how much they receive in …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… e-commerce. The Port of New York and New Jersey surpassed Los Angeles and Long Beach, California to become the biggest port …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… For example, software publishing companies, including app developers, accounted for 6.2% of all of the city’s small …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… as well as household and worker assistance. Public health services were allocated 16% of the funds, mostly for … local governments had predominantly responded to emergency health and economic needs and had not emphasized responding … period. Report A Comparison of Fiscal Funds Utilization: NYC and Peers Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli: State Needs to Improve Oversight of Child Care Grants
… funds from providers. Align providers’ grant awards to best meet the goals of child care grant programs, including: …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsTown of Lewis – Records and Reports (2025M-17)
… of $187,553. Expenditures totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) … overall fiscal health. The Board also did not audit, or contract with an independent public accountant to audit, the … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… and civil fees. The financing of justice courts is a local responsibility and maintaining a court may pose … As a result, there is growing interest by citizens and local governments to explore consolidation of justice courts, … each receive a certified copy of the resolution. Public Hearing Once the process to establish a single town court is …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsOpinion 2000-18
… the fire companies of the village (see Village Law §§10-1000, 10-1006, 10-1008; Not-For-Profit Corporation Law … of Southampton 1 In view of this conclusion, we need not address the final question relating to the authority of a … the program. 3 In view of this conclusion, we need not address the final question relating to the authority of a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18State Agencies Bulletin No. 882
… Authority Teachers’ Retirement System Dormitory Authority State University of New York Grade 980s Legislative Payrolls … NHRPTMP13 (appears as NHRPTP13 in the Control-D Report List) identifies employees who have moved from a PEF N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesState Agencies Bulletin No. 1605
… the eligibility criteria Background The Governor’s Office of Employee Relations (GOER) memorandums dated October 17, 2017 to the Department of Environmental Conservation; Office of Parks, Recreation … Employees in Bargaining Unit 06 or Bargaining Unit 46 on the eligibility date (pay period end date of the period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1605-2017-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 97-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … be constructed on and affixed to a concrete slab. You state that it has been argued that, because the building may … NYCRR Part 39). For this purpose, an "installment purchase contract" is defined in section 109-b, as amended by chapter …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the application of General Municipal Law, §207-m. You state that the city has a police department consisting of a … was being created in many police departments across the State whereby subordinates within collective bargaining units …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … contract with the water company provides for a payment, on or before March 1 of each year, for the use of the hydrants … use of the hydrants in two years: the amount payable on or before March 1 for the entire preceding year and the …
https://www.osc.ny.gov/legal-opinions/opinion-92-2DiNapoli Report Highlights Regional Education Trends
… New York State Comptroller Thomas P. DiNapoli issued a report today … in education funding, enrollment and conditions across the state. The report analyzes school district financial and … A technical appendix, including a list of the counties in each region along with details on the …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trends