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CUNY Bulletin No. CU-478
… same-sex spouse’s health coverage and of the potential tax impact for non-residents of New York State. Affected … health coverage to be taxable as imputed income for NYS tax purposes, regardless of whether the taxpayer was married … by NYS to be taxable as imputed income for federal tax purposes, regardless of where the taxpayer now resides. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… physical location of the asset; and relevant purchase or lease information including the initial cost, depreciation …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… revenue declines, and increased borrowing, caused by the COVID-19 pandemic, are making the Authority’s capital program … appear increasingly unrealistic. “The MTA and its riders face difficult years ahead, despite recent federal relief … uncertain. If not, the MTA, and its customers, likely face serious cuts to upgrades and other work that could …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programResidents of Long-Term Care Facilities Lacking Access to Advocates
… Many residents of long-term care facilities in New York state lack regular … to ombudsman services due to a decline in the number of volunteers and a severe shortage of paid staff, according to an audit released today by State … Many residents of longterm care facilities in New York state lack regular …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesSouthwestern Central School District – Claims Audit (2025M-34)
… District (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing … The claims auditors did not properly audit all claims prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34DiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… The state Office of Children and Family Services (OCFS) is not doing enough to … are in place for children who are placed in the custody of relatives or another suitable person outside the foster … today by State Comptroller Thomas P. DiNapoli. “The Office of Children and Family Services needs to do more to protect …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansWindsor Central School District – Fuel Controls (2022M-133)
… complete report – pdf] Audit Objective Determine whether Windsor Central School District (District) officials … Determine whether Windsor Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133DiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… Congress to increase the eligibility age from 26 to 46 for individuals who can participate in the Achieving a Better … Experience (ABLE) program, a savings and investment tool for individuals with disabilities. NY's ABLE program, which launched just … Congress to increase the eligibility age from 26 to 46 for individuals who can participate in the Achieving a Better …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesChild and Dependent Care Credit
… was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department … was to identify potentially inappropriate Child and Dependent Care credits credits processed by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… individuals with a secure and practical way to save and invest funds without jeopardizing their eligibility for many … also known as 529A accounts, can be opened with a minimum contribution of $25. Contributions can be made by … the 529 College Savings Program and adopted under the federal Stephen Beck Jr. Achieving a Better Life Experience …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… and accessible, residents are able to see how their tax dollars are being spent, and they are given the … able to develop realistic budgets, adopt proper property tax levies, monitor operations, or create long-term financial … fiscal standing and may question whether property tax increases are justified and needed. Annual Audits – For …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Implications for the Future – 2021 Financial Condition Report
… Uncertainty Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet to … and other health care programs. At the beginning of the COVID-19 pandemic, tax receipts fell sharply, and the … below the previous year. Higher than anticipated federal COVID-19 response and recovery funding helped support State …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureWhen Employees Retire – When Employees Retire
… Instructions for employers on filing applications for employees and information on filing deadlines …
https://www.osc.ny.gov/retirement/employers/when-employees-retireState Agencies Bulletin No. 919
… Social Security and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) explained the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendOpinion 92-24
… Public Officers Law, §70-a, because it is mailed as third class matter and does not have a paid subscription, may not … newspaper which is published in the town, mailed as third class matter and does not have a paid subscription. If not, … The other newspaper is published daily, mailed as second class matter and has a paid subscription. In 1988 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Next Generation 911 (NG911) is a long-promised upgrade to New … State Comptroller Thomas P. DiNapoli. “The transition to Next Generation 911 is a complex, but vital upgrade that … with counties that need assistance.” Moving to Next Generation 911 has complexities beyond just updating …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… cities, towns and villages across the State. The Town of Bolton (Town) is one of the local governments included in our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Village of Herkimer – Payroll (2025M-37)
… instances was not adequately documented or consistent with la …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. … some or all the recommended components, including how to access crisis support and recognizing warning signs such …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffAdequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13