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XVI.4.B Tax Revenues – XVI. Financial Reporting
… GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange Transactions (GASB Codification Section N50 … such as the exchange of an employee’s services for a wage or salary or the exchange of an individual’s … during a specified time period subsequent to the report date. Estimated final payments (withholdings) accrue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesTax Check-off Funds
… (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and … Text Status … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and requires …
https://www.osc.ny.gov/legislation/tax-check-fundsConstitutional Tax Limits
… State Constitution places a legal limit on the authority of counties, as well as cities and villages, to impose … local assistance payments if taxes are levied in excess of a municipality’s tax limit. File Constitutional Tax Limit … - On Demand Webinar This webinar will provide an overview of the Constitutional Tax Limit. Presenters will explain …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsState Comptroller DiNapoli Releases Audits
… of the Medicaid Inspector General (OMIG) contracts with Gainwell Technologies (Gainwell) to identify claims where Medicaid was incorrectly …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsPublic Health – 2021 Financial Condition Report
… to individuals who are under 65, not eligible for Medicaid or the Child Health Plus (CHP) Program, without access to affordable coverage and with incomes at or below 200 percent of poverty level. Spending on the … In SFY 2020-21, federal funds covered 98.6 percent or $4.5 billion in Essential Plan costs, with State funds …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthPublic Safety Overtime
… received from employers who are seeking clarity about public safety overtime, Regulation 315.5 of the New York … safety overtime does count against the overtime cap for Tier 5 and Tier 6 members. For more information about …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… years probation and paid a total of $4,303 in restitution for falsifying her own tax payments for at least three years … Comptroller Thomas P. DiNapoli’s office. St. Lawrence County Court Judge Jerome J. Richards sentenced Sheppard based on her August guilty plea to two counts of attempted tampering with public records, an E …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation. Our audit … to January 31, 2019. About the Program Petroleum Business Tax (PBT) is paid by petroleum businesses for certain types …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… next 20 years,” DiNapoli said. “The big question is, how are we going to pay for that? Public-private partnerships are a good option to look at, but those partnerships don’t … in other states, but we have to ensure public assets are not squandered and taxpayers are protected.” …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedPersonal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … Department processes all New York State personal income tax returns. All returns that result in refunds are subject …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsPersonal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … Department processes all New York State personal income tax returns. All returns that result in refunds are subject …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsPersonal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … of dependents or understated income) 9,875 $ 32,144,145 Tax preparer submitted returns with refundable credits based …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsTax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formTax Check-Off Technical Amendment
… to Chapter 57 of the laws of 2016 (Public Protection and General Government Article VII) – A.9290 (Farrell) – …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… in restitution for dodging her personal town and county tax payments over several years. Sheppard pleaded guilty … her the right to tinker with public records and delay her tax payments,” DiNapoli said. “I thank District Attorney … since 2011. The audit of DePeyster’s town clerk and tax collection is pending. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the … two taxes, which are reported on the same series of tax forms. Diesel and motor fuel distributors must register with …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followMedina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
https://www.osc.ny.gov/files/local-government/data/pdf/datadescription.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer
https://www.osc.ny.gov/files/local-government/data/pdf/datadescription2015.pdf