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State Agencies Bulletin No. 1115
… of the processing requirements for employees who claim exempt from Federal, State and/or Local tax withholding in 2012. Affected Employees Employees who are currently claiming exempt from Federal, State and/or Local tax withholdings in … of the processing requirements for employees who claim exempt from Federal State andor Local tax withholding in 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012State Agencies Bulletin No. 1375
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2015 and other related topics. Affected Employees … for 2015. The new withholding tables can be found in IRS Publication 15 (Circular E), Employer’s Tax Guide for use … To inform agencies of the updated IRS tax withholding requirements for 2015 and other related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1375-summary-tax-related-changes-2015Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… our audit was to determine whether the Board ensured that disbursements were made for authorized District expenditures. … property taxes. Key Finding The Board did not ensure that disbursements were made for authorized District purposes. The … controls. The Treasurer performs all aspects of the cash disbursements process including preparing the monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialVillage of Hempstead – Budget Review (B17-7-6)
… 2017-18 fiscal year. Background Chapter 642 of the Laws of 2006 authorizes the Village of Hempstead (Village) to issue …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Wilson Central School District - Financial Management (2022M-22)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. As of June 30, … plan. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return funds inappropriately restricted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Village of Mount Morris – Treasurer’s Office (2013M-65)
… 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Albion Central School District – Financial Management (2021M-200)
… the Albion Central School District (District) Board of Education (Board) and District officials adopted realistic … officials: Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Overfunded and … how they are reviewed. The District’s budgeting practice of overestimating appropriations resulted in the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Richmondville – Administration of Grant Moneys (2013M-374)
… of our audit was to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through … The Board relied on the developer’s consultants to prepare grant applications on its behalf and hired its own consultant … Provide more oversight when reviewing and approving grant applications, and enter into written agreements to …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Village of Fleischmanns – Water Fund (2013M-151)
… was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. … which is funded mainly through real property taxes, water and sewer user fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151New York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the … and did not use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardMonticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the … actual revenues and expenditures to avoid raising more real property taxes than necessary. Reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Hyde Park Fire and Water District – Procurement (2025M-31)
… a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate that the District … Policy. Also, one Trustee did not publicly disclose, in writing, his interest in a contract when the District … to competitive bidding requirements. Publicly disclose, in writing, interest in contracts when approving transactions …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Local Government Financial Data Sources
… Balance Sheet County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, Expenditure, Balance Sheet School District State Education Department (SED): ST3 Taxable … Tax Limit Form Taxable Valuation and Tax Levy School District Taxation and Finance Tax Limit County OSC: …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesState Agencies Bulletin No. 1845
… following criteria are affected: Home Address is not in New York City but Local Tax Data Indicates New York City Residence or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataForm W-4P Withholding Certificate for Pension or Annuity Payments (RS4531)
To update your federal tax withholding, which is the amount of federal income tax withheld from your monthly pension payment, NYSLRS retirees and beneficiaries use Form W-4P (RS4531).
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4531.pdfState Agencies Bulletin No. 948
… Purpose To instruct agencies how to perform an annual review of employees who claim to be exempt from Federal, State and/or Local tax … To instruct agencies how to perform an annual review of employees who claim to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdingsOpinion 98-13
… 61.05; EDUCATION LAW, §§253, 255, 262; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(9-a): A town may establish a public … Law, may construct a building to house and display works of art, objects of special character or aesthetic … government rentals, charges, rates or fees (Municipal Home Rule Law, §10[1][ii][a][9-a]). Pursuant to this authority, it …
https://www.osc.ny.gov/legal-opinions/opinion-98-13State Agencies Bulletin No. 1455
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2016 and other related … To inform agencies of the updated IRS tax withholding requirements for 2016 and other related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016Local Sales Tax Collections, First Half 2014 Compared to First Half 2015
Local Sales Tax Collections, First Half 2014 Compared to First Half 2015
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollectiontable0715.pdf