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City of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Town of Gaines – Town Clerk/Tax Collector (2021M-172)
Determine whether the Town of Gaines (Town) Clerk/ Tax Collector (Clerk) adequately performed her financial duties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/gaines-2021-172.pdfCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hornell-2020-140.pdfDiNapoli: Moderate Growth in Local Sales Tax Collections for First Half of 2017
… months of 2017, according to a report released today by State Comptroller Thomas P. DiNapoli. Through June, local … in the first six months of 2016. Examining sales tax on a county-specific basis, the report shows collections grew … low unemployment and high consumer confidence. Sales taxes were also boosted by growth in sales tax collections on …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-moderate-growth-local-sales-tax-collections-first-half-2017DiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… only $5.1 million. More than $14.6 million remained as accumulated balances in six check-off funds (excluding the … these tax check-off funds. At the end of SFY 2014-15, the accumulated fund balance in the original six funds examined … as well as Alzheimer’s disease. An additional $177,100 had accumulated in two newer funds – Veterans’ Remembrance and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsOpinion 2004-5
… INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase annuities for the … fire company. You ask whether foreign fire insurance tax monies may be expended to purchase annuities for the … The distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 2005-2
… that foreign fire insurance tax monies may not be used to pay for personal expenses of firefighters, such as automobile …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… A new report by State Comptroller Thomas P. DiNapoli details … Reduction Act (IRA), including close to $2 billion in funds for environmental and energy purposes that could … agencies and authorities, municipalities, businesses and nonprofit organizations have been awarded nearly $2 billion …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28) 180-Day Response
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program, the Section 8 Performance-Based Contract Administration Program, and the COVID Rent Relief Program to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s28-response1.pdfState Agencies Bulletin No. 1133
… To inform agencies of the content information for the 2011 Form 1042-S. Background According to the IRS Instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are …
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. 1058
… To inform agencies of the content information for the 2010 Form 1042-S. Background According to the IRS Instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1058-form-1042-s-foreign-persons-us-source-income-subject-withholdingChild and Dependent Care Credit
… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid … Family Services (OCFS) or the New York City Administration for Children’s Services (ACS). To accomplish our objective, … Department processed 29,102 personal income tax returns for tax year 2015 that contained potentially inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditState Agencies Bulletin No. 2136
… in the paycheck dated May 24, 2023. Answer any questions from employees asking about the TBA earn code or the increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… the entity in charge of doling out millions of dollars in tax credits to companies that pledge to expand in New York … their obligations or even justify giving the businesses tax breaks in the first place, according to an audit released … York state gives away millions of dollars each year in tax breaks for companies that are supposed to create jobs and …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programOpinion 2001-6
… companies, the members of each company, must determine how these moneys are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6City of Binghamton – City Operations (2015M-280)
… of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … by a seven-member Common Council. The 2015 general fund budget totaled approximately $64.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280State Agencies Bulletin No. 2162
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the employees’ compensation. Tax Information: Certification, Licensure, and Exam Fee … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023State Agencies Bulletin No. 1864
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax Information Certification, Licensure and Exam Fee … will be added to the employee’s taxable gross wages, for tax withholding purposes, and is subject to employment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020State Agencies Bulletin No. 1784
… the earn code CFR .This amount is used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax Information Certification, Licensure and Exam Fee … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019State Agencies Bulletin No. 1956
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax Information Certification, Licensure, and Exam Fee … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021