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State Agencies Bulletin No. 2379
… for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … that exceed the $5,250 exclusion limit for calendar year 2025 are affected. Per IRS Publication 15-B, Employer’s Tax … 15-B for further information. Note: As of July 2025, two new earnings codes have been created to allow the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Mechanicville City School District – Financial Condition (2017M-93)
… 2017. Background The Mechanicville City School District is located in the City of Mechanicville and part of the Towns … The District, which has approximately 1,330 students, is governed by a seven-member Board of Education. Budgeted … and capital plans. Ensure that the amount of fund balance is in compliance with statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… School District (District) officials adequately managed network user accounts and developed an information technology … Key Findings District officials did not adequately manage network user accounts or develop a written IT contingency … As a result, officials had active but unneeded network user accounts that could be used as entry points for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-ramapo-2019-171.pdfDiNapoli: State Tax Revenues Down $3 Billion
… state and local governments.” DiNapoli noted that spending from State Operating Funds, which pays for the state’s … an increase in total October tax receipts of $753 million from its August projection. Personal income tax revenues in … balance is driven partly by $4.5 billion in proceeds from short-term borrowing that DOB anticipates repaying …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionNew York State Comptroller DiNapoli, CalPERS CEO Marcie Frost and NYC Comptroller Mark Levine Raise Alarm on Reports of Proposed SpaceX IPO Governance
… governance structures of SpaceX, which is preparing for its initial public offering, DiNapoli announced today. … governance structure within SpaceX’s confidential draft registration statement. While the registration statement has … SpaceX to revise its proposed structure before its final Form S-1 is filed. Specifically, the investors are seeking …
https://www.osc.ny.gov/press/releases/2026/05/new-york-state-comptroller-dinapoli-calpers-ceo-marcie-frost-and-nyc-comptroller-mark-levine-raiseSelected Payments for Special Items Made to Saratoga Hospital from January 1, 2011 through March 31, 2011 (2012-S-55)
This report is part of a series of audits of Empire’s payments to selected hospitals for “special items” during the three months ended March 31, 2011.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-12s55.pdfGreat River Fire District – Treasurer Reports (2025M-125)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125State Comptroller DiNapoli Releases School District Audits
… did not always seek competition for professional services. Cherry Valley-Springfield Central School District – Financial …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsReal Property Tax Cap - Local Governments
… Libraries, Independent Special Districts) File property tax cap form online [Accessible only to filing entities] … Factors for Local Governments Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation … of the State Comptroller’s Role Training on Property Tax Cap Reporting for Local Governments Webinar On Demand …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsNYS Common Retirement Fund Announces First Quarter Results
… quarter," DiNapoli said. "New York state's pension fund is designed and prudently managed to provide sustainable … Fund The New York State Common Retirement Fund (Fund) is the third largest public pension plan in the nation with … opportunities and weathers market ups and downs. The Fund is widely regarded as one of the nation's best-managed and …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsOpinion 89-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Powers and Duties (establishment of service award program); (referendum requirement); (necessity of … a public hearing is required prior to the establishment of a service award program for the volunteer firefighters of …
https://www.osc.ny.gov/legal-opinions/opinion-89-41DiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… Jordan Green, the former clerk to the supervisor for the town of … State Comptroller Thomas P. DiNapoli announced today. Green pleaded guilty last month to fourth degree grand … retirement system. Judge Richard B. Meyer also ordered Green to pay back $19,076.06 in restitution and pay a $1,500 …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police Superintendent Steven G. James today … My thanks to Tioga County District Attorney Kirk Martin and State Police Superintendent Steven James for partnering … Police members, our partners at the Comptroller’s Office and Tioga County District Attorney’s Office for their …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… the public’s trust and recovered the stolen funds.” “This is not a victimless crime,” said District Attorney Jason … of our local municipalities here in Chautauqua County, is engaged in an every-day battle to service its residents with precious little money. Every dollar stolen is a dollar not spent on the community. Here, we secured full …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… on New York City’s property tax assessments: “The release of New York City’s tentative property assessment roll … and its impact on city property taxes, the largest source of city revenues. “Commercial and industrial properties' … (Class IV) market values, the largest component of which are office buildings , are expected to increase by …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… Bayard embezzled more than $1.4 million from the estate’s bank account. From June 2011 to June 2012, Bayard wrote …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… Purpose To determine the extent of implementation of the five … initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment ( 2014-S-50 … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… are providing the required services for students learning English, according to an audit released today by State … New York City were providing the required services to English Language Learners (ELLs). "New York can do a better … job when it comes to helping students who are learning English and close the achievement gaps — including lower …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… Environmental Conservation (DEC) should improve oversight and enforcement of compliance with the state’s dam safety regulations to guard against potential costly and life-threatening failures, according to an audit released … of Environmental Conservation DEC should improve oversight and enforcement of compliance with the states dam safety …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communities