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County of Rockland – Budget Review (B6-14-24)
… the significant revenue and expenditure projections in the proposed budget are reasonable, except for the possible … deficit will be approximately $41 million. The 2015 proposed budget has appropriately included an appropriation … source of revenue to cover this shortfall. The County’s proposed 2015 budget complies with the tax levy limit because …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 … to control expenses.” The 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities … 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/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOversight of New York State Forest Tax Programs (Follow-Up) (2023-F-18)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f18.pdfUnderstanding Local Government Sales Tax in New York State - 2020 Update
This report is an update to the Office of the State Comptroller’s March 2015 publication on local government sales taxes in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/understanding-local-government-sales-tax-in-nys-2020-update.pdfLocal Sales Tax Collections Growth Improves in Third Quarter of 2019
Local sales tax collections in New York State totaled $4.8 billion in the third quarter of 2019, an increase of 6.3 percent over the third quarter of 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-third-quarter-2019.pdfSelected Controls Over the Property Tax Assessment Process (Follow-Up) (2019-F-30)
To determine the extent of implementation of the ten recommendations included in our initial report, Selected Controls Over the Property Tax Assessment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f30.pdfFederal Tax Reform? What's at Stake for New Yorkers, July 2017
The President and the Congress are considering major changes to the federal tax code that would have significant implications for New York.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-tax-reform-2017.pdfComptroller’s Fiscal Update: Tax Collections Through the Third Quarter, January 2014
Ttax collections through the third quarter were $534 million lower than projected in the most recent update to the Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-3rd-quarter-2013-14.pdfOpinion 89-11
… relief to disabled or indigent volunteer firemen and their families. You ask whether the Montgomery Fire Department … relief of disabled or indigent volunteer firemen and their families. Sections 9104 and 9105 of the Insurance Law, as … the relief, aid and assistance of such members and their families who are disabled or indigent, and the promotion of …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Local Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfTown of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … the Board appropriates fund balance as a financing source to balance the budget. However, because the Town’s operations … where revenues exceeded expenditures due primarily to the underestimation of sales tax, fund balance was not …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Village of Suffern – Budget Review (B17-6-8)
… budget are reasonable. The proposed budget does not comply with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) 2025-F-10
To assess the extent of implementation of the eight recommendations included in our initial audit report, Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-party Health Insurance (Report 2021-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f10.pdfOpinion 2001-15
… district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL … a lighting district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" … residing and not directly owning real property therein (id.). In addition, we have concluded that the term "resident …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… of the State Finance Law, the Commissioner of Taxation and Finance is required to publish in the State Register, on … New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates … should be immediately reported to the Department of Tax and Finance – Division of the Treasury (DTF – Treasury). To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 95-22
… expend foreign fire insurance tax for that purpose. July 27, 1995 Peter D. Phillips, Treasurer Fishkill Exempt …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for … (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … members of each company, may determine to use foreign fire insurance tax moneys to purchase a personal computer to be …
https://www.osc.ny.gov/legal-opinions/opinion-95-14DiNapoli Rejects DOT Contract due to Unanswered Questions About Contractor
… several serious concerns about Limnes and the lack of due diligence in the contracting process by DOT. The primary …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rejects-dot-contract-due-unanswered-questions-about-contractorXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… assets of the funds within the State’s General Checking Account (GCA) for the purposes of short-term investments. … based on the assets and liquidity needs of the checking account as a whole, rather than the needs of its component … consideration for known daily deposits, agency collection account sweeps, payments and maturing investments. All …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipState Agencies Bulletin No. 2152
… in April 2024. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checks