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Opinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town … village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Examination of Unemployment Insurance Willful Overpayments
… NYDOL properly assessed penalties in accordance with Federal and State law for unemployment insurance (UI) … for accuracy, clarity and consistency with State and Federal laws. Timely communicate NYDOL policies and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsOpinion 2001-1
… from providing greater compensation (see, e.g., Mitchell v Adams , 230 F 2d 527, 530). Therefore, since …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1State Agencies Bulletin No. 1021
… explain OSC’s automatic processing of the General Salary and other Increases and to provide agencies with instructions for payments not processed automatically Affected Employees … Council 82 Security Supervisors Unit (BU61) and provides for salary increases and additional payments for those …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1021-implementation-general-salary-and-other-increases-arbitration-eligibleII.3.A Planning – II. New York State Financial Accounting
… forecasting conference to issue a consensus report on tax, lottery, and miscellaneous receipts on or before March …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningComptroller DiNapoli Releases School Audits
… districts annually spend approximately $60 billion in federal, state and local funds. For additional background or … ensuing year’s appropriations. As a result, the district’s tax levy was higher than necessary to fund operations. … for the district has consistently exceeded Real Property Tax Law limits. The district’s unrestricted fund balance was …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Town of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling … $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts … where Clerk fees were not deposited within three days of when collections accumulated to more than $250. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236DiNapoli: NYC Financial Plan Improved From June
… savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 billion) than estimated in June. Certain PEG … annually in FY 2024, and reach nearly $5 billion in FY 2026, raising the potential budget gap in that year to over …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… or providing services. Together, these entities compose New York’s WFD System (System), of which DOL is the lead … areas and entities, and supportive service agencies. In New York, this governance body is the SWIB. Under WIOA, the … launched to support System needs statewide. For instance, New York’s Workforce Development Initiative (WDI) began in …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesDivision of Housing and Community Renewal Bulletin No. DH-132
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lumpDiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… counties have exercised additional caution when making spending decisions. Local officials should maintain a … of New York City in 2015 – Hamilton, Saratoga, Steuben and Ulster. Ten counties experienced a decline of more than 3 … For access to state and local government spending and more than 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesDiNapoli: Tax Cap Remains at Two Percent for 2020
… for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2020 fiscal year, … to override the tax cap. During the 2014 through 2018 fiscal years, municipalities with a fiscal year ending …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020DiNapoli: Tax Cap Remains Below One Percent in 2017
… according to State Comptroller Thomas P. DiNapoli. The latest inflation figure affects the tax cap calculations for … (Jan 1. – Dec. 31) – which includes all counties, towns, fire districts, 44 cities and 10 villages. "In what is …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017DiNapoli Finds Slow Property Tax Growth for Local Governments
… State Comptroller Thomas P. DiNapoli’s 2014 Annual Report on Local Governments . The report found that property tax … property tax growth is slow and the pressure remains on local governments to do more with less.” Local government … from 2012 to 2013, with most growth occurring downstate. On average, growth in downstate counties was 5.9 percent, …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsDiNapoli: Local Sales Tax Collections Jump for Third Year
… should keep a watchful eye on consumer spending and this revenue source and be prepared to react accordingly.” … the strongest for the region since 2011. The North Country had the second highest (5.9 percent), followed by the … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… with November 2022: New York City’s collections totaled $815 million, an increase of 5.8%, or $45 million. County and …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… the second quarter of 2023 compared to the same period in 2022, resulted in sales tax collections on motor fuels …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterDiNapoli: Local Sales Tax Collections Up Slightly in May
… increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State … is due. In the third month of each calendar year quarter distribution figures are adjusted upward or downward, so that … numbers (for April to June) will be available in July. Table Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayDiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… as high inflation, continues to bolster statewide numbers. For the rest of the state, collections growth has generally … New York City’s collections totaled nearly $2.5 billion for the quarter, an increase of 11.3%, or $252 million, … of double-digit growth in city collections. Collections for the counties and cities outside New York City, in total, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterOversight of New York State Forest Tax Programs (Follow-Up)
… economy, in 1974, New York enacted Real Property Tax Law 480a – a tax incentive program (480a Program) for … tax exemptions. Additionally, while there are gaps in the law regarding oversight responsibility under the 480 Program, …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-follow