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Comptroller DiNapoli Releases Municipal Audits
… such expenditures with operating revenues. City officials did not fully implement the recommendations in last year’s … Misappropriation of Funds (Tioga County) The board did not review the treasurer’s records or bank statements for …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Eden Central School District – Capital Project Management (2024M-83)
… oversight of and managed the Districts 2022 capital project project in a transparent manner …
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. 2276
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … retirement plan; or An active participant for any part of 2024 in an annuity account described in IRC Section 403(b) …
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)
… additional actions are needed. In particular, officials did not develop a process to identify and review the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followState Agencies Bulletin No. 2377
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … retirement plan; or An active participant for any part of 2025 in an annuity account described in IRC Section 403(b) …
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
… issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority … Whether a village board of trustees which has established the office of …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 94-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … General Municipal Law, §854(4), as amended by the Laws of 1993, chapter 356, prohibits industrial development … Whether in light of recent amendments to the General Municipal Law GML the IDA …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Improper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … The Medicaid Drug Rebate Program helps to offset the costs of most covered outpatient drugs dispensed to Medicaid … To assess the extent of implementation of the four recommendations included in our …
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 rendered. The … BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS … to authorize the village to undertake the dredging of the pond and assess the cost against the owners of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… January 2019 through January 2023. The audit found DHCR did not adequately oversee the physical and financial … hazardous conditions during their own visits but often did not share their findings with the developments in a …
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
… and Expenditures (use of commercial hazardous waste facility assessments); (contributions to public … assessment on the gross receipts of a commercial hazardous waste facility, the proceeds must be paid into the town-wide … assessment on the gross receipts of a commercial hazardous waste facility must be applied to a town's general fund and …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Unified Court System Bulletin No. UCS-352
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment of the 2025 Judicial Longevity Payment (JLP) and to provide … Bargaining Unit 86, 88, and CT Background: Chapter 1 of the Laws of 2023, which implemented the 2021-2026 …
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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district … fire district commissioner who is also a salaried employee of a firm doing business with the district would have a …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TAXES AND ASSESSMENTS -- Enforcement (applicability of general statutes of limitations to lien enforcement) REAL … Whether a sixyear statute of limitations would bar the enforcement of outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-47New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "Both houses of Congress are fighting to enact sweeping tax changes that would eliminate important deductions for millions of New Yorkers and threaten higher costs for essential public … rush to judgement, it is hard to conclude that the members of Congress voting for these plans have a much clearer …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformOpinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … MUNICIPAL LAW, §119-n; MUNICIPAL HOME RULE LAW, §10[1][i]; VILLAGE LAW, §4-408: A village and its fire department … village fire department as, for example, membership dues, foreign fire insurance tax proceeds (see Insurance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 93-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Contracts Requiring Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to … contract to engage a firm to serve legal process on behalf of the county is exempt from the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-93-7State Agencies Bulletin No. 2363
… Purpose: The purpose of this bulletin is to provide agencies with information and … letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2024. Agencies … and returned letters as a written request for reissuance of a payroll check and must submit a payroll check stop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… of growth since the first quarter in 2021, according to a report released today by State Comptroller Thomas P. … DiNapoli. This growth was largely driven by New York City, with several upstate regions experiencing a year-over-year decline for the quarter. “Local sales tax …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarter