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State Agencies Bulletin No. 1891
… exempt from Federal, State, and/or Local tax withholding in tax year 2021. Affected Employees Employees who claimed … exempt from Federal, State, and/or Local tax withholding in 2020 and employees who submit withholding certificates claiming exempt in 2021 are affected. Background According to IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021State Agencies Bulletin No. 1985
… exempt from Federal, State, and/or Local tax withholding in tax year 2022. Affected Employees Employees who claimed … exempt from Federal, State and/or Local tax withholding in 2021 and employees who submit withholding certificates claiming exempt in 2022 are affected. Background According to IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022State Agencies Bulletin No. 2099
… of the processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2023. Affected Employees Employees who claimed exempt from Federal, State, and/or Local tax withholding in … and employees who submit withholding certificates claiming exempt in 2023 are affected. Background According to IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2099-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2023State Agencies Bulletin No. 2400
… of the processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in … tax year 2026. Affected Employees: Employees who claimed exempt from Federal, State, and/or Local tax withholding in … and employees who submit withholding certificates claiming exempt in 2026 are affected. Background: According to IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2400-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2026State Agencies Bulletin No. 2195
… of processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in … tax year 2024. Affected Employees: Employees who claimed exempt from Federal, State and/or Local tax withholding in … and employees who submit withholding certificates claiming exempt in 2024 are affected. Background: According to IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024State Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … has improved slightly over the audit period as evidenced by the gradual decreases in the amounts of annual short-term … assessed values for the town, county and school districts by a combined total of more than $86 million. Of the 167 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… study to identify the number or location of individuals in need of problem gambling treatment services since 2006, even though four commercial casinos opened in New York State in 2013. Therefore, auditors could not determine whether …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsDiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… industry bonus pool reached a record $49.2 billion in 2025, up 9% from the previous year, while the average … estimate. The increases reflect a rise of more than 30% in Wall Street’s profits, which totaled $65.1 billion in 2025. “Wall Street saw strong performance for much of last …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025Member Contributions
… 30 years of service. Exceptions for PFRS: Members enrolled in a retirement plan limiting the amount of creditable … to offer a non-contributory 20- or 25-year plan was in effect on January 9, 2010, any new employees who joined while that agreement was in place and elected the special plan are not required to …
https://www.osc.ny.gov/retirement/employers/member-contributionsMore About This Retirement Plan – Police and Fire Plan
… and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Cash Advance ceases, the agency is required to return the money to the State Treasury. A final reconciliation of the account must be … a Cash Advance ceases the agency is required to return the money to the State Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… certain accounting and financial reporting guidance that is included in the following pronouncements issued on or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesAccounts Payable Advisory No. 12
… XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q.- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling … the following added information: In order to help Citibank apply credit card payments properly, Business Units must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldDavenport Fire District – Financial Activities (2020M-147)
… receipts were collected and deposited in a District bank account. Complete accounting records were not maintained. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Orange County – Motor Vehicle Oversight (2015M-314)
… Key Findings County officials maintained a perpetual vehicle inventory, but this inventory was not complete and … Orange County Motor Vehicle Oversight 2015M314 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Sackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … 4 percent legal limit during the same period. The District does not have a multiyear financial plan or a formal capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Ogdensburg City School District – Payroll (2016M-250)
… Background The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Town of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … and expenditure subsidiary ledgers or a general ledger to support the balances reported to the Board. Key Recommendations Adopt budgets with … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialPerry Central School District – Financial Management (2017M-118)
… 24, 2017. Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and … of Leicester in Livingston County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118