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Audits
… and the entire audit report. See Reports for analyses on the State budget, finances, the economy and other special …
https://www.osc.ny.gov/state-agencies/auditsInvestment Standards
… to investment standards for investments of the New York State college choice tuition savings program and the New York … to investment standards for investments of the New York State college choice tuition savings program and the New York …
https://www.osc.ny.gov/legislation/investment-standardsOpinion 92-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … incorporating volunteer firemen's benevolent associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to pay debts incurred in the operation …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… audit period back to December 31, 2018 to review the dates on which the Town filed its annual financial report (AFR). 1 … records and reports for informed decision-making, legal compliance and accountability. These records are … the town complies with various laws and maintaining the public’s trust. The Town Board’s (Board’s) 2025 calendar-year …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Opinion 99-15
… to provide solely because property not served by water or sewer system) SEWERS AND SEWER SYSTEMS -- Financing … real property tax exemptions when property not served by water or sewer system) VILLAGES -- Powers and Duties … real property tax exemptions when property not served by water or sewer system) WATER SUPPLY AND DISTRIBUTION -- …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: 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 … business unequally. For example, approximately 6% of the jobs in New York are in occupations, such as wait staff, … limit is increased to $40,000 for taxpayers with incomes up to $500,000; the limit and income threshold are further …
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
… A report released today found more than one of every 100 resident personal income tax (PIT) filers left New … aggregate, out-migration rates declined to just over 4 in every 1,000 taxpayers in 2021 from almost 12 in 1,000 in … prior to the pandemic. In 2021, an equivalent of one in every 100 married resident filers left New York. Married …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycWhat is a Defined Benefit Plan?
… plans, employers may contribute a set amount or “match” all or part of an employee’s contributions, but not … monthly payments for life. Payments are not guaranteed to last through retirement. Benefit Amount Benefit amount is … nothing; they may pay a set amount; or they may “match” all or part of what an employee contributes. …
https://www.osc.ny.gov/retirement/members/defined-benefit-planDiNapoli: Identity Theft Cases Surged in New York in 2020
… 85 percent more than the previous year and more than four times the annual total from a decade earlier, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The … 85 percent more than the previous year and more than four times the annual total from a decade earlier according to a …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020XIV.5 Employee Award Programs – XIV. Special Procedures
… from an employee’s income: Awards include tangible, personal property with a value of up to: $1,600 for qualified … Office of the State Comptroller will approve reasonable expenses related to award programs. Appropriate expenses … with NYS law, awards which do not meet the tangible personal property standard may only be awarded in programs …
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 (DOH) allowed more than $1.5 billion in improper … have exposed patients to unqualified and uncredentialed health care providers, according to three reports released … The state Department of Health allowed more than $15 billion in improper Medicaid …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionComptroller DiNapoli Releases State Audits
… and Family Services, Youth Facility Chargeback Rates to Localities (Follow-up) (2013-F-28) An initial audit report … that the New York City Department of Education’s (DoE) John F. Kennedy High School had poor controls over its general school …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Bradford Volunteer Fire Company, Inc. , Town of Conesville , New York State Department of Labor, Painted Post Fire Department , Sachem Public Library and Ulster County . … spent appropriately and effectively.” Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-591
… Purpose To provide agency instructions for processing the June 2017 Uniform Allowance Payment. Affected Employees Employees in the City University of New York (CUNY) campus security titles who meet the eligibility criteria Background Section 11, Article III …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-591-cuny-june-2017-uniform-allowance-paymentCUNY Bulletin No. CU-359
… Unit CA will be CAC Dues Code will be 467 Agency Shop Code will be 468 Benefit Program Code will be CAP … Unit CB will be CBC Dues Code will be 274 Agency Shop Code will be 290 Benefit Program Code will be CBP … Unit CC will be CCD Dues Code will be 259 Agency Shop Code will be 276 Benefit Program Code will be CCD Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows … mostly because of higher tax revenues and lower projected pension and debt service costs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “There have … New York Citys revised fouryear financial plan shows …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingComptroller DiNapoli Releases School District Audits
… who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0CUNY Bulletin No. CU-648
… Purpose To provide agency instructions for processing the June 2019 Uniform Allowance Payment Affected Employees Employees in the City University of New York (CUNY) campus security titles who meet the eligibility criteria Background Section 12, of the … To provide agency instructions for processing the June 2019 Uniform Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-648-cuny-june-2019-uniform-allowance-paymentComptroller DiNapoli Releases Municipal Audits
… Management (St. Lawrence County) The town did not have enough cash to pay all of its bills at the end of fiscal … personal cell phones were made without the required cell phone bills. As a result, district taxpayers do not have adequate assurance that all claims paid were for …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2