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Opinion 88-66
… -- Disposition of (authority of school district to sell computer programs) SCHOOL DISTRICTS -- Personal Property … factors such as the scope of employment, the employer's right to supervise, direct, and exercise control over work, … [6]). Your second question concerns the school district's authority to copyright a computer program developed by an …
https://www.osc.ny.gov/legal-opinions/opinion-88-66DiNapoli: IDA Report Shows Tax Break Growth Slows
… regions accounted for 57 percent of the total net jobs gained through IDA projects in 2016, with Long Island … upstate regions accounted for 43 percent of the total net jobs gained. "IDA projects continue to produce new jobs … finance, insurance and real estate (18 percent). Temporary construction jobs totaled 40,516 in 2016. In 2015, cumulative …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsDepartment of Taxation and Finance: Personal Income Tax
… income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed during the … income tax refunds approved by the Department of Taxation and Finance Department for paymen …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxDiNapoli: Tax Cap Nears Two Percent for 2018
… levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 … levy growth for local governments with fiscal years that close on Dec 31 will be capped at 184 percent for the 2018 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Town of Chester – Property Tax Exemptions (2016M-325)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 through August 2, 2016. Background The … The purpose of our audit was to review the Towns property tax exemption process for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Java – Tax Collection Remittance (P1-24-21)
… Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21DiNapoli: Tax Breaks From IDAs Continue to Climb
… A Map of 2015 IDA Data by Region is also available, go to: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbTown of Castile – Tax Collection Remittance (P1-24-23)
… complete report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as … Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all collections …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23DiNapoli: Local Sales Tax Collections Up 3% in November
… year over year, with New York City accounting for 61.5% of the increase. “Local sales tax growth in November was a … to drive statewide growth, accounting for a majority of the overall increase. Still, monthly collections are … York City’s collections totaled $848 million, an increase of 4% compared to the same time last year. County and city …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberTown of Middlebury – Tax Collection Remittance (P1-24-25)
… Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Covington – Tax Collection Remittance (P1-24-24)
… The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes established …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0DiNapoli: Local Sales Tax Revenue Slows in 2016
… by $80 million in the first half of 2016, which accounts for the majority of local sales tax growth statewide. Of the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… perjury, and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the … they can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to be provided by the contractor to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationLocal Sales Tax Collections Up 19% in 2021
… $19.6 billion increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to a report released … the highest annual increase on record after a historic low in 2020 when local sales tax collections declined by 10%. Annual growth in 2019 was 4.7%. “The pandemic substantially changed …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Local Sales Tax Sharing in New York State
… is an interactive visualization that includes a thematic map highlighting the share of sales tax revenue that counties … State Comptroller’s 2020 update on Understanding Local Government Sales Tax in New York State . …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateOversight of New York State Forest Tax Programs
… land for the next succeeding 10 years. While the local assessors and landowners play a part in the 480a Program, the … Improve communication and partnerships with local assessors to ensure that properties are appropriately …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsDiNapoli: School District Tax Levy Cap Below 2 Percent
Property tax levy growth for school districts will be capped at 181 percent for the 20202021 fiscal year
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentTown of Easton – Sales Tax Allocation (2014M-355)
… funds in compliance with statute and seek legal counsel to determine what remedies are available to …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355State Agencies Bulletin No. 2281
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2024 APSU Clothing Allowance and to provide agency instructions for payments not processed automatically. Affected Employees: … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2281-2024-clothing-allowance-certain-agency-police-service-unit-apsu