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Comptroller DiNapoli Releases Municipal Audits
… , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland … 2011, 2012 and 2013 fiscal years until April 2014. Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over … Hampton Halfmoon Hillcrest Volunteer Fire Company Jamison Road Volunteer Fire Company City of Lockport Rockland County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Opinion 90-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … of real property taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check. The … agreed "that the same were not immediately to be presented for payment" (18 Hun, at 260) and the agent wrote in pencil …
https://www.osc.ny.gov/legal-opinions/opinion-90-36DiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… 2023 first half profits of $13 billion were down 4.3% from the same period last year but tracked the industry’s … Further declines could weaken New York’s tax revenue from the securities industry and have repercussions for our … (NYSE) member firms. There are now 132 member firms, down from more than 200 in 2007, before the global financial …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022DiNapoli: Better Oversight Needed at Homeless Shelters
… York State Comptroller Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) continues to provide inadequate oversight of homeless shelters, allowing unsafe conditions that pose significant health and safety risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… CostSaving Ideas Monitoring Health Insurance Premiums for Retirees …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesOpinion 99-6
… pursuant to section 545 of the Real Property Tax Law. You ask whether a school district may issue revenue … Finance Law, §24.00[a][1]). Certain public authorities are expressly authorized or required to make payments in lieu … have an existence separate and apart from the State, even though they exercise governmental functions (see …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… $147.2 million lower than updated projections. Spending for local assistance grants totaled $88.8 billion and was 6.1 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileCity of Newburgh – Budget Review (B22-6-10)
… revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of … $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time that … budget does not include a contingency appropriation in the general fund. The proposed budget does not include a tax …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Town of Minden – Budgeting (2014M-366)
… The Town improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the tax levies in the part-town funds (those that exclude the … fund. Key Recommendations Budget and allocate sales tax revenues in compliance with statute and seek legal …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record … all real property tax collections, including interest and penalties, to the Supervisor and Treasurer within the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Required Reporting
… Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices … MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County Special Districts and Town … Improvements Asset Forfeiture Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and …
https://www.osc.ny.gov/local-government/required-reportingState Agencies Bulletin No. 1443
… Purpose To explain how OSC will process Social Security and Medicare refunds for employees whose refunds were not … employees who did not receive refunds of Social Security and Medicare taxes, or received a portion of such refunds due … be paid in the Institution check dated December 24, 2015 and Administration check dated December 30, 2015 OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileState Agencies Bulletin No. 1127
… (AC230) submitted and processed after the January 6, 2012 deadline Effective Date(s) Immediately Background AC230s … when an AC230 is received after the January 6, 2012 deadline, the employee is due a corrected wage statement … for 2011 if an AC230 is received after the January 6, 2012 deadline. If the original check is returned, all wages and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012DiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … schedule for the planned sale of obligations for the state, New York City, and their major public authorities … New York State Comptroller Thomas P DiNapoli today announced a …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 91-59
… by the special act (see 1991 Opns St Comp No. 91-29, p 84; 1989 Opns St Comp No. 89-11, p 23; 1983 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Implications for the Future – 2021 Financial Condition Report
… The Economic Outlook: Employment Struggles and Uncertainty Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has … While the recession brought on by the COVID19 pandemic was shortlived employment has yet …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… June 10, 2022 PDF Version Devastating job losses caused by the COVID-19 pandemic led to a record … Devastating job losses caused by the COVID19 pandemic led to a record …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueCUNY Bulletin No. CU-373
… Salary Rate is equal to one of the steps on the Salary Schedule for that position, and the salary is below the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will automatically insert a … Increment Code). Control-D Reports During the week of May 25, 2009, the following Control-D report will be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-373-cuny-increment-payments-effective-july-1-2009State Agencies Bulletin No. 1680
… with NYSPO access can opt out of receiving a paper Form W-2 statement Affected Employees Employees participating … Online (NYSPO) who choose to opt out of receiving a paper Form W-2 statement Background In accordance with IRS … Forms W-2 and W-3, employers may electronically furnish Form W-2, Wage and Tax Statements to employees, if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2Taxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdf