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Opinion 2004-8
… of its officers and employees. This is in response to your inquiry concerning a village that provides health … You ask whether the village may establish a reserve fund to accumulate monies for the non-insured expenses. Municipal corporations are authorized to provide a medical, surgical and hospital insurance plan …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… to embezzle funds from a decedent’s estate for which he served as a court-appointed administrator. Parisi entered the plea …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtState Agencies Bulletin No. 1427
… Purpose To provide agency instructions for processing the 2015 SSU … Maintenance Allowance to eligible employees, agencies must submit the following information on the Time Entry page or … taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll Register …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1427-2015-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1610
… who meet the eligibility criteria Background Chapter 67 of the Laws of 2012, which implemented the 2009-2016 Agreement, including … Part-Time employees Agreement), between the State of New York and the NYS Correctional Officers and Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1610-2017-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… under his office’s Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2024. DiNapoli’s office … coming to an end and uncertainty coming out of Washington on state and local funding cuts, local officials should … 518 villages, most of which have a fiscal year ending on May 31. The scores, which are based on self-reported data, …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesHomeownership Rates in New York
… that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among … by the high share of multi-family housing in New York City, where about 40 percent of the population resides. … of 2005 to a low of 62.9 percent in the second quarter of 2016. In New York, quarterly homeownership rates show greater …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… New York paid $26.6 billion more in taxes to the federal … $40.9 billion in 2016 and $24.1 billion in 2017. New York’s FFY 2018 balance of payments deficit of $26.6 billion … to FFY 2017. Overall, New York generated 8 percent of the $3.2 trillion in federal tax receipts in FFY 2018, nearly $254 …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnOpinion 89-10
… of the unreturned excess advance from the salary or other money owned the officer or employee. Any itemized actual and …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Community Development Block Grant – Federal Funding and New York
… CDBG and CDBG-DR revenue totaling $423 million in FY 2025 and $295 million in FY 2026. The drop is largely due to … in CDBG-DR funds, which comprise $156 million in FY 2025, but just $57 million in FY 2026. The City allocated … of Housing Preservation and Development (HPD) in FY 2025, dropping to two-thirds ($195 million) in FY 2026. HPD …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … In 2012, auditors conducted a series of audits at 12 state agencies focusing specifically on their 2011-2012 Internal Control Certifications submitted …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… reside outside the city and avoiding New York City income tax. New York State Thruway Authority – Mission Statement and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsAccounts Payable Advisory No. 29
… Reference : Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationIndividuals with Disabilities Education Act – Federal Funding and New York
… Bronx 1,345 312 $19,681,298 Brooklyn 2,914 432 $42,633,142 Manhattan 1,165 244 $17,046,033 Queens 1,745 315 $25,535,398 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actState Agencies Bulletin No. 921
… Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess and Westchester. Affected Employees Employees are not … Laws of 2009, Article 23, the NYS Department of Taxation and Finance has imposed a new tax on certain employers … in the MCTD. There is no employee component to this tax and therefore no employee withholdings. In order for New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … 31 and July 31. This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress … fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For an overview of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Comptroller DiNapoli Releases Municipal Audits
… in overpayments of about $12,800. Rockland County – Budget Review (B22-6-9) Auditors found that the significant … water. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsSaratoga County – Financial Condition (2013M-235)
… County covers an area of approximately 840 square miles and has a population of approximately 220,000. The County is … funded primarily by real property taxes, sales taxes and State and Federal aid. The County’s 2013 budget for Maplewood Manor …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to April 30, 2012. Background The East Clinton Fire District … audit period, the District paid the Secretary-Treasurer a total of $118,940, of which $113,340 represents hourly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls … 1, 2008, to August 31, 2012. Background The overall goal of IDAs is to advance the job opportunities, health, general …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOverview – What Every Employer Should Know
… February 1, 2026. 1 For the annual invoice due February 1, 2025, the average contribution rate (including group term … of payroll. 1 Rates for annual payment due February 1, 2025: 2025 ERS Final Rates 2025 PFRS Final Rates Rates for annual …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-rates/overview