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State Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and … The value of a withholding allowance has been increased to $57.69 weekly, $115.38 biweekly, $250.00 monthly and $3000 annually. To request a copy of the Circular E, Employer's Tax Guide, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsOrdinary Death Benefit – New Career Plan
… may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitOverview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may … to a portion of the pension; A member may be required to name their ex-spouse as beneficiary of any pre-retirement … Order (DRO) — a legal document issued by the same court that issued the judgment of divorce. A DRO gives NYSLRS …
https://www.osc.ny.gov/retirement/members/divorce/overviewDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… The NYPD investigated 1.3 million complaints, made 791 arrests and issued 5,482 summonses. Nightlife and …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous … -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities) TAX LAW, §1262(c): A … Concerning a situation where a county distributed sales tax revenues to towns and villages in the county in a manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-11
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 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-99-15Seaford Union Free School District – Capital Assets (2024M-112)
… $3,604, including three iPads and a laminator. 22 graphics cards 1 and 20 computers purchased during the audit period … with District officials, and determined that 15 graphics cards were returned to the vendor and three graphics cards totaling $2,135 could not be returned because they were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112DiNapoli Reaffirms Commitment to DEI Initiatives
… discrimination and harassment, workforce diversity, LGBTQ+ inclusion, health care outcomes and board diversity. … withdrawn after an agreement with the company was reached. LGBTQ+ Inclusion The Fund filed proposals with Lennar Corp. … ask the companies’ boards of directors to report on their LGBTQ+ equity and inclusion efforts in its workforce …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesDiNapoli: 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-nycOpinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 89-21
… or removal of trees along town line highway) -- Repairs (repair and maintenance of town line highway) SUPERINTENDENT … OF HIGHWAYS -- Powers and Duties (maintenance and repair of town line highway, including cutting or removal of … The highway superintendent of one town may maintain and repair a portion of the road located in the other town …
https://www.osc.ny.gov/legal-opinions/opinion-89-21DiNapoli Releases July State Cash Report
… slightly above updated projections this month, according to the state cash report issued today by State Comptroller … $831.1 million lower than initial projections. The year to year increase was primarily due to federal receipts (up $1.3 billion or 7.9 percent), …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportDiNapoli: Central NY Village Official Stole More Than $100K
… and investigation by his office revealed a former official of the now-dissolved village of Altmar in Oswego County stole more than $117,000 in public funds. The New York State Police yesterday arrested Margaret … and investigation by his office revealed a former official of the nowdissolved village of Altmar in Oswego County stole …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kCompliance With the Enough is Enough Act
… of compliance, and issue regulations on reporting annual incident data. SED must also issue a report to the Governor and Legislature regarding the incident data collected from institutions; audit institutions … responded to cases of sexual assault and other incidents at institutions or involving college students. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actSelected Management and Operations Practices (Follow-Up)
… and it had poor controls over the disposition of fleet vehicles. NYPA's claimed energy efficiency savings were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followTrash Can Free Stations Pilot Program
… 6,300 subway cars, which operate along 660 miles of track, 24 hours a day, seven days a week. Transit’s Department of … collection for Transit’s 468 subway stations throughout Brooklyn, the Bronx, Manhattan and Queens. Trash collected is … in September 2012 (two in each of the Bronx, Manhattan, Brooklyn and Queens) as Phase II; and an additional 29 …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report Purchasing Practices at the … goods, supplies, and services at competitive prices and in accordance with applicable requirements. The audit period … 31, 2017. The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative housing …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followPrivacy and Security of Student Data
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-data