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State Agencies Bulletin No. 1955
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 2.30815% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 93-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … procedure for town districts). Further, it is a general rule that, since the construction of sewers involves the … NYS2d 926 affd 44 NY2d 845, 406 NYS 2d 760). In Bethpage Federal Credit Union v Greco , 1988, 137 AD2d 816, 525 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 97-9
… v Zoning Board of Appeals of the Town of Shawangunk, Ulster County , 158 AD2d 801, 551 NYS2d 392, lv den 76 NY2d 706, 560 …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 96-15
… (judgment arising from his or her actions) MUNICIPAL FUNDS -- Part-town Charges (payment of judgment arising from …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 91-8
… or she purchased bonds issued by the district. 32 Opns St Comp No. 1976, p 80 superseded to the extent inconsistent. … [5]-[8]; see also NY Const, art VIII, §2; 32 Opns St Comp 1976, p 80). A fire district secretary- treasurer who … of the bond (see Finigan v Zuber , 156 Misc 2d 479, 281 NYS 930; see also 15 McQuillin, Municipal Corporations [3rd …
https://www.osc.ny.gov/legal-opinions/opinion-91-8New York’s Economy and Finances in the COVID-19 Era
Nearly threequarters of New York State small businesses received assistance in recent months through the federal governments Paycheck Protection Program PPP
https://www.osc.ny.gov/reports/covid-19-august-5-2020The Domestic Relations Order – Divorce and Your Benefits
… and subject to equitable distribution upon a member’s divorce, pursuant to Domestic Relations Law Section 236 ( … .) A DRO is a court order issued after a final judgment of divorce that provides the ex-spouse of a member with a share … NYSLRS must have an approved DRO on file, and proof of divorce, to make direct pension payments to an ex-spouse of a …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug … 2016-S-6 ). Background We issued our initial audit report on June 30, 2017. The audit objective was to determine …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followCost-Saving Ideas: School District Auditing – Internal Auditor
… a risk assessment and ensures proper internal controls are in place and working; performs an annual update on the risk … analyzing risk assessment findings and recommends changes for strengthening internal controls and reducing identified … than eight teachers, expenditures of less than $5 million in the previous year, or enrollment of fewer than 1,500 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Bainbridge , Village of Bellerose , Village of Brushton , Town of Day and the …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… Mortgage foreclosure filings across New York dropped 46 percent between 2013 and 2018, from … 46,696 to 25,334, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. “The decline … is far from over. To extend the progress we’ve made, New York must continue to support the programs and reforms …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013DiNapoli Releases January State Cash Report
… date tax collections were $167.9 million higher than the latest projections included in the Third Quarter Update to … percent, from a year earlier. Total receipts exceeded the latest projections by $75.1 million, primarily because of … tax collections which were nearly $120 million over the latest projections. This variance was offset by lower than …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… The State’s Medicaid program provides a wide range of health care services to individuals who are economically disadvantaged and/or have special health care needs. The Medicaid program reimburses outpatient … condition and complexity of service. The Department of Health (Department) phased in the APG methodology beginning …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our initial audit report, United HealthCare Insurance Company … Scripts Holding Company (Express Scripts) acquired Medco. Our initial audit report, which was issued on September 26, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… of a New York State IT transformation to consolidate and merge State agencies and streamline services. ITS is …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemSelected Procurement and Contracting Practices
… (SUNY) internal controls over procurement ensure goods and services are obtained competitively and at reasonable … $3 billion annually. System Administration is responsible for establishing policies that are in compliance with … requirements and through higher dollar thresholds for specific purchasing requirements. System Administration …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) Budget estimates for revenues and expenditures have not been aligned with historical or actual needs of the … any benefit the appropriation of fund balance would have in reducing fund balance or the property tax levy. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases November State Cash Report
… Thomas P. DiNapoli. Year-to-date tax collections of nearly $45.2 billion were $23.3 million higher than the … see the impact the holiday shopping season as well as end-of-year Wall Street bonuses will have on tax collections." … website called Open Book New York ( www.openbooknewyork.com ). … State tax collections through November declined $11 …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportWage Theft Investigations
… timely and whether these efforts are successful in recovering funds for injured workers. Our audit covered the period April 1, … seeks to promote future compliance by the employers under investigation. As the investigative and restitution arm …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsState Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… anniversary of the Jan. 6 attacks on the U.S. Capitol, New York State Comptroller Thomas P. DiNapoli announced the … proposals that call on seven corporations in the New York State Common Retirement Fund’s (the Fund) portfolio …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spending