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Town of Java – Tax Collection Remittance (P1-24-21)
… did not comply with Town Law. Although the Board’s meeting minutes indicate that the Board reviewed the audit report, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Easton – Sales Tax Allocation (2014M-355)
… 2013 through June 30, 2014. Background The Town of Easton is located in Washington County and within its border … a portion of the Village of Greenwich. The Town, which is governed by an elected five-member Town Board, has a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Local Sales Tax Collections Up 19% in 2021
… increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to a report released today by New York State Comptroller … spending for goods and services and from brick and mortar to online,” DiNapoli said. “While local sales tax collections … billion increased by 191 or $31 billion in 2021 compared to last year according to a report released today by New York …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021DiNapoli: State Tax Collections Continue to Exceed Projections
… to the monthly State Cash Report released today by New York State Comptroller Thomas P. DiNapoli. “The state is … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … to the monthly State Cash Report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsOpinion 2007-2
… towns using any method the county reasonably determines is equitable. Although a county may not turn over the care, … control of voting machines to towns and cities, the county is permitted to enter into leases with towns and cities to … addressed by this Office in 1992 Opns St Comp No. 92-26, p 64. In Opn No. 92-26, supra , we concluded that, based …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 97-18
… sewer district) COUNTY LAW, §§215(5), (6); 275: Pursuant to County Law, §215, real property acquired for a county … sold, upon a two-thirds vote of the board of supervisors, to the highest bidder after public advertisement. Such sale would not be subject to a referendum within the district. You ask whether the sale …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 97-22
… of trustees, may authorize the issuance of indebtedness to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose sole local …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Sales Tax Vendor Registration Practices (Follow-Up) (2023-F-5)
To determine the extent of implementation of the recommendation included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f5.pdfProperty Tax Cap Retirement Exclusions – School Districts
View the Retirement Exclusion Percentage for School Districts
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/retire-exclusions-schools.pdfpayroll bulletin 2286 attachment tax treaty table
payroll-bulletin-2286-attachment-tax-treaty-table.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2286-attachment-tax-treaty-table.pdfLocal Sales Tax Collections Improve in 2015
Total local sales tax collections in New York State grew by $552 million, or 3.6 percent, from 2014 to 2015 This was stronger than the 3.0 percent increase
https://www.osc.ny.gov/files/local-government/publications/pdf/salestaxcollections0216.pdfInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfTown of New Hudson – Tax Collection (2021M-2)
Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hudson-2021-2.pdfTown of Greenville – Tax Collector (2020M-81)
Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/greenville-2020-81.pdfTown of Almond - Tax Collection (2019M-188)
Determine whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/almond-2019-188.pdfTax Data Verification for Towns and Cities
Print out slideshow prior to live webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-data-verification-towns-cities-052318.pdf2026-2027 wc tax refund dates inst lag
2026-2027-wc-tax-refund-dates-inst-lag.pdf
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2026-2027-wc-tax-refund-dates-inst-lag.pdfXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… to agencies regarding refund checks (i.e. checks issued from the Comptroller’s Refund Account) that are returned … hand corner and have two signatures on the check – one from the State Comptroller and one from the Commissioner of Tax and Finance. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… BU) is generally defined for each entity that maintains and reports on its own transactional data. A business unit … configuration item that drives security, ledger set-up, and processing. The Statewide Financial System (SFS) … implemented multiple BUs to support the State as a whole, and each agency’s and defined entity’s book of record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuOpinion 2006-8
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … be financed from the fund. In reaching this conclusion, we are aware that General Municipal Law §6-p(7)(a) provides … 1996; Letter from Senator Hoblock to Michael C. Finnegan, Esq., Counsel to the Governor, July 15, 1996, regarding S. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8