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Selected Aspects of Supporting Small Businesses
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program We also examined whether SBS implemented the recommendations in the Small Business First Report
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesState Agencies Bulletin No. 1800
… This bulletin is superseded by Payroll Bulletin 1800.1 Purpose The purpose of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to the PayServ … Background The IRS has released the new Form W-4, Employee's Withholding Certificate , and Publication 15-T, Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxDiNapoli Finds Slow Property Tax Growth for Local Governments
… Municipalities and school districts face growing challenges to keep pace … suggest an improving economy, property tax growth is slow and the pressure remains on local governments to do more with less.” Local government revenues increased by 1.9 and 1.4 percent in FYE 2012 and 2013, respectively, just …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsOverlapping Real Property Tax Rates and Levies - FAQs
… Overlapping Real Property Tax tables are a reference tool for taxpayers, government leaders, local officials, policy … levied at the city, town, and village levels for county, municipal (city, town, and village), fire, special … individual city or town, and also provides a breakout by county to allow the user to do regional analyses. What …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a … land or buildings, or type of equipment, such as sewer or water system maintenance equipment or machinery. Equipment, … or purposes (see Local Finance Law Section 2.00). For water and sewer districts, objects and purposes include …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances recorded in the … for individual education plan-related services provided to Medicaid-eligible students because it did not obtain …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1133
… received. This code is populated on the employee 1042 Tax Balances page. Box 2 Gross income The amount is the gross … agent’s EIN This box is populated with the Employer Identification Number for the company the Form 1042-S is being issued under. CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1364
… not appear on this report), including the tax year, batch number, and the amount of Social Security and/or Medicare tax … Medicare tax refund. Identify the Year and the W-2c Batch Number.\ Determine the refund amount (total boxes 4 - SS tax and 6 - Med tax) for each employee. Complete Section A of Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxState Agencies Bulletin No. 1058
… received. This code is populated on the employee 1042 tax balance page. Box 2 Gross income The amount is the gross … agent’s EIN This box is populated with the Employer Identification Number for the company the Form 1042-S is being issued under. CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1058-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 2004-8
… the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; … RULE LAW §10: A village may not establish a reserve fund for direct cash reimbursements by the village for health care …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8DiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… with their campuses while overseeing and managing billions in donations and resources, according to a report released … than half of the foundations have not been audited by SUNY in at least 10 years. "We found numerous problems with SUNY's … Foundation (UBF), one of the largest with $723 million in assets as of June 30, 2015. Auditors found two …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightStreet and Sidewalk Cleanliness
… 27, 2019. About the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and disposing of waste; …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessDiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… annual estimate. Wall Street’s profits were up 1.8% in 2023, but firms have taken a more cautious approach to … that have been cashed in. The estimate does not include stock options or other forms of deferred compensation for … Work Report The Securities Industry in New York City, October 2023 Dashboard Securities Sector Industry Dashboard …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022DiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State Comptroller Thomas P. DiNapoli today. … that level of public attention. Many states, including New York, have debt limits in place on state bonds. However, … structure and efficacy of those limits varies greatly. In New York, the limits have been circumvented too easily, often …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionOversight of Juvenile Detention Facilities (Outside New York City)
… and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they … entities that provide supervision and care to the youth in their custody who are awaiting adjudication or … and Family Services OCFS adequately oversees juvenile justice facilities for youth placed in local detention …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… The average bonus paid to employees in New York City’s securities industry for 2024 reached … State Comptroller Thomas P. DiNapoli’s annual estimate. The bonus pool for the city’s securities employees reached a … The average bonus paid to employees in New York Citys …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Contractors or Consultants – Membership and Enrollment
… of people who work for and provide services to the State or participating employers are considered public employees. … Those who provide services as independent contractors or consultants are not permitted to join NYSLRS or receive … accountant or auditor on or after April 1, 2008. The form must be signed by your primary chief fiscal officer …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsFederal Funding and New York – Federal Funding and New York
… and how it supports services in the State of New York …
https://www.osc.ny.gov/reports/budget/fed-funding-nyIntroduction – Federal Funding and New York
… for everything from paving the highways they drive on to work to bolstering the schools their children attend to helping to put food on their tables. Understanding how New Yorkers are impacted by federal dollars will be … budget resolutions passed by the 119th Congress will lead to a dramatic restructuring of the federalstate …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… $3.9 million in ineligible payments due to the processing of invalid claims and inadequate oversight by the state Office of Alcoholism and Substance Abuse Services (OASAS), according … to,” said DiNapoli. “Our audit revealed that millions of dollars were claimed and spent on ineligible costs. …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expenses