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Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up) (2021-F-30)
To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f30.pdfState Agencies Bulletin No. 2082
… must be used to process the adjustment. Please refer to Payroll Bulletin No. 1893 Reporting Adjustments to Overtime … Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree Indicator box. Payroll Register and Employee’s Paycheck/Advice: Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetyOpinion 91-54
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax … delegated to the municipal corporation by the Legislature (NY Const, art XVI, §1; Sonmax, Inc. v City of New York , 43 …
https://www.osc.ny.gov/legal-opinions/opinion-91-54City of Yonkers – Budget Review (B20-6-4)
… at a reasonable level. Identify alternatives to borrowing funds to purchase textbooks and related software and …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Opinion 89-29
… -- Sale (authority of village to exchange property with a federal agency) GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, … a parcel of property to exchange for property owned by a federal agency and needed for village road building where the federal agency desires an exchange of property rather than an …
https://www.osc.ny.gov/legal-opinions/opinion-89-29State Agencies Bulletin No. 1829.2
… Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18292-april-2020-civil-service-employees-association-csea-retroactive-2DiNapoli: Tax Cap Nears Two Percent for 2018
… close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller Thomas P. … from the 0.68 percent cap in the current fiscal year, the 2018 fiscal year will be the fifth year in a row that local … that close on Dec 31 will be capped at 184 percent for the 2018 fiscal year according to State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Department of Taxation and Finance: Personal Income Tax
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxDiNapoli: Local Sales Tax Revenue Slows in 2016
… Local sales tax collections across New York state only grew 1.7 percent … 0.8 percent in the second quarter. “While statewide sales tax revenues continue to rebound slowly, only some parts of … are seeing growth,” DiNapoli said. “The slowdown in sales tax collection growth reflects a three-year trend. …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016DiNapoli: IDA Report Shows Tax Break Growth Slows
… Development Agencies (IDAs) reported $715 million in net tax exemptions in 2016, up almost 3 percent from 2015, … economy, it is important communities benefit when offering tax breaks. Our report can help determine if the incentives … active IDAs provided approximately $1.3 billion in total tax exemptions in 2016. These exemptions were partially …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsLocal Sales Tax Sharing in New York State
… in our most recent annual questionnaire. Also provided for each county is the local tax rate, as well as what cities … receive a share of the county’s sales tax collections. For more detailed information on local sales tax sharing in …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateTown of Easton – Sales Tax Allocation (2014M-355)
… was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, 2014. Background The Town of Easton is located in Washington County and within its border … with statute and seek legal counsel to determine what remedies are available to address the inequities …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355DiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 … to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 … cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentDiNapoli: Tax Breaks From IDAs Continue to Climb
… Development Agencies (IDAs) provided $695 million in net tax exemptions in 2015, an increase of 10 percent from the … active IDAs provided approximately $1.2 billion in total tax exemptions in 2015. These exemptions were partially … The Comptroller also said PILOTs, which partially offset tax exemptions, represent revenues for multiple …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbLocal Sales Tax Collections Up 19% in 2021
… Local government sales tax collections totaling $19.6 billion increased by 19.1%, or … on record after a historic low in 2020 when local sales tax collections declined by 10%. Annual growth in 2019 was … and mortar to online,” DiNapoli said. “While local sales tax collections were robust in 2021 as the economy rebounded …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Oversight of New York State Forest Tax Programs
… to monitor those properties through July 2021. About the Program New York State’s land area of 30.2 million acres … York enacted Real Property Tax Law 480a – a tax incentive program (480a Program) for qualifying private forest landowners. Forest …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsTown of Chester – Property Tax Exemptions (2016M-325)
… The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 through … The Assessor did not properly grant and monitor property tax exemptions and did not have the proper documentation to … 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-325XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… and subcontractors, did not have sales within New York State of tangible personal property or taxable services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationTown of Warsaw – Tax Collection Remittance (P1-24-22)
… Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by … that, if implemented, will improve the Town’s tax collection practices. Town officials agreed with our …
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)
… Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … corrective action. Appendix B includes our comment on an issue raised in the Supervisor’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21