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XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… The employee’s personal income tax liability for these travel expenses can be negligible, such as the amounts … tax liabilities with respect to reimbursement of travel expenses. This tax liability can also be unexpected … the consequences of reimbursing employees for travel expenses incurred by an employee in the vicinity of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Comptroller DiNapoli Releases Year-End Accomplishments
… York State Common Retirement Fund reached an all-time high of $160.7 billion in 2013, State Comptroller Thomas P. … the State Fiscal Year 2012-2013 at an all-time high value of $160.7 billion, with a 10.4 percent return. Noted an … Local Retirement System Announced employer contribution rates will decline for the first time in four years in State …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsOpinion 90-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … not members of a collective bargaining unit. Both New York State law (General Municipal Law, §90; Civil Service Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Unified Court System Bulletin No. UCS-82
… Chief Administrative Judge Jonathan Lippman and the Office of the State Comptroller, a new method for paying Judges was … in 2004. Beginning calendar year 2005, the total amount of regular earnings actually paid during the calendar year … from the Judge’s final paycheck. If biweekly salary rates must be prorated due to a mid-pay period change, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005GASB Statement 87, Leases
… with Schneible Industries to rent an excavator for $50 per hour. Each excavator rented in the past 10 years was …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli Releases Sunset Park Economic Snapshot
… private sector jobs in Sunset Park are growing,” said Rep. Jerrold Nadler . “Over the last decade and half there … are fueling an economic revitalization,” said Rep. Nydia M. Velázquez . “In a burgeoning, multi-ethnic, …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotCity of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges … 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… fire apparatus, levied more taxes than necessary to finance annual operations and the Board’s actions hindered … costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund balance, reserve or budgeting policies, along with multiyear financial and capital plans. Key Recommendations Establish budgeting, fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97City of Hudson - Payroll and Accrued Leave (2020-14)
… did not segregate the duties of the clerks inputting payroll or implement compensating controls. The Council did … to address the lack of segregation of duties within the payroll process. Adopt policies and procedures that address …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22East Meredith Rural Fire District – Financial Activities (2021M-26)
… Objective Determine whether the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls over cash receipts and disbursements. Key Findings The Board did not establish … before payment. Maintain adequate supporting documentation for three disbursements totaling $11,478. Audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… June 11, 2020, these included a grant component in the form of a cash advance. EIDLs approved for New York State … behavior. Industry participants also agree that some form of assistance is needed to manage the cost of rent in …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19DiNapoli: State's Fiscal Outlook Declines
… payroll, and more than half (almost $4 billion) was for “government services.” This high-level reporting provides …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesDivision of Housing and Community Renewal Bulletin No. DH-108.1
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 475 CSEA Hourly Dues 500 Medicare Deficiency 501 … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2Financial Empowerment Resources for New Yorkers
… hardships caused by the pandemic, inflation, and higher interest rates, financial literacy is more vital than ever. … the following sites: Report Unemployment Insurance Fraud (NYS Department of Labor) – If you have been the victim of … status of your income tax refunds, visit: New York State refund (NYS Department of Taxation and Finance) Federal …
https://www.osc.ny.gov/financial-literacyDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… Food prices in the New York City metropolitan area have risen … low-income households are paying substantially more toward food than before the pandemic, according to a report released …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… Thomas P. DiNapoli today warning New York City’s leaders to safeguard the city’s finances against the challenges that … We still don’t know the shape of the economic recovery and what it holds for the city’s quality of life, economic … the city a chance to avoid repeating this fate. What happens next, however, will require the same budgetary …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… issues, there are stark racial and ethnic disparities. Black women in New York City are dying at six times the rate of white women, and Hispanic women are dying at three times the rate of white women. About three in every four of the deaths from …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Ballston – Water Fund Financial Operations (Saratoga … County) Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts … of meters purchased and issued to track costs and ensure rates were applied consistently, and meters were accounted …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1025
… be bar-coded. These guidelines can be found at www.usps.com and in the attached Guidelines for Writing Barcodeable … due on the following schedule: December 1 for pay periods 20 thru 26 (or 27). March 1 for pay periods 1 thru 6. June 1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statements