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Selected Programs to Assist Businesses in New York City
… Compliance Advisors provided services to assist businesses in opening, operating, and expanding their businesses. We … sought to determine whether the services were provided in accordance with the applicable requirements of each … such as financial institutions, to aid businesses. In our prior audit, Selected Aspects of Supporting Small …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityState Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Town of Stafford – Capital Projects (Genesee County) The board did not properly authorize and monitor capital project activity. Because the board relied on an engineering … of Lancaster – Town Supervisor’s Financial Duties (Erie County) The former supervisor did not perform his financial …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1579
… Purpose To inform agencies of the change in the New York City withholding tax rates. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeCUNY Bulletin No. CU-391
… processing of the 2009 Prepaid Legal Service Benefit for tax purposes. Background In accordance with the Internal … Questions regarding this Bulletin may be directed to the Tax and Compliance mailbox. … This bulletin explains … processing of the 2009 Prepaid Legal Service Benefit for tax purposes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 887
… wages to calculate their Federal withholding has increased from $102.00 to $276.00 (biweekly). Note: High-income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/887-changes-federal-tax-withholding-tablesNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "The Republican tax bill moving forward in Congress remains a bad deal for New York. "The cap on … Office estimates, the bill is also expected to result in higher health insurance premiums or loss of coverage for … the option for advance refunding of outstanding debt. In the past four years alone, this option has generated …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0DiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… New York’s municipalities collected nearly $17 billion in sales tax revenue in 2019, representing 9.7 percent of all local government … today by State Comptroller DiNapoli. Every county and city in the state, along with many towns and villages, depend on …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… Authority (MTA) is the largest transit system in the nation, providing nearly 40 percent of the nation’s public transit trips. In 2019, the MTA provided 3.8 billion trips across its … railroad services. The pandemic led to a dramatic drop in riders – and ridership revenue – for transit systems …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaChenango Valley Central School District -- Budget Review (B19-4-2)
… independent evaluation of the District’s proposed budget for the 2019-20 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2City of Yonkers – Budget Review (B17-6-10)
… Purpose of Budget Review The purpose of our budget review was to … liquidate deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 … to maintain fund balance at a reasonable level. Adjust the transfer from the Community Development Fund to accurately …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Village of Suffern – Budget Review (B22-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringDiNapoli and William Glasgall Op-Ed
… op-ed from New York State Comptroller Thomas P. DiNapoli and William Glasgall, Senior Director, Public Finance, at the … based in New York City. The full op-ed is below: In 2020 and 2021, the federal government sent an unprecedented amount of money to states and localities to blunt the impact of lockdowns and other …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edControls and Management of the Unemployment Insurance System
… in March 2020, created temporary programs that allowed for enhanced UI benefits for those affected by COVID-19. The … claims reported by the Department as prevented; The number of claims that were actually paid to fraudulent … when they were identified as fraudulent (to determine the number of weeks that payments were made); and How the claims …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemOpinion 90-54
… Retirement System is mandated to pay the benefit due on a Tier I or II member to the widow or widower, children under … require the Retirement System to pay the benefit due on a Tier III or IV member to the eligible beneficiary defined as …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 88-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Comptroller DiNapoli Releases School District Audits
… they did not timely bill for nonresident students placed in the district. Hyde Park Central School District – Fixed … North Bellmore Union Free School District – Procurement of Professional Services (2019M-95) The board did not comply with the law and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Sagaponack Common School District - Fund Balance Management (2018M-53)
… one-time expenditures, funding needed reserves or reducing property taxes. Adopt policies and implement plans for how …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Lansing Fire District – Financial Condition (2013M-80)
… audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … Use the surplus fund balance identified in this report in a manner that benefits District taxpayers. … our audit was to examine the Districts financial condition for the period January 1 2008 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Divorce – Career Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1642/divorce