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Opinion 98-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 97-3
… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, … Tax Law does not authorize a village to waive interest and penalties on taxes which became a lien prior to January …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Local Sales Tax Collections Down 7.8 Percent in August
Local government sales tax revenue declined by 7.8 percent, or $111 million, in August compared to the same month last year.
https://www.osc.ny.gov/files/local-government/publications/excel/local-sales-tax-collections-monthly-and-quarterly-collections-region-august-2020.xlsxProperty Tax Cap Inflation and Allowable Levy Growth Factors
View Inflation Factors and Allowable Levy Growth Factors by Fiscal Year
Selected Controls Over the Property Tax Assessment Process (2015-N-1)
To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15n1.pdfProperty Tax Cap: Inflation and Allowable Levy Growth Factors
Find Inflation Factors and Allowable Levy Growth Factors by Fiscal Year
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation_allowablegrowthfactors.pdfPayroll Improvement Project Bulletin No. PIP-008.1
… Primary Jobs or who have multiple Jobs marked Primary. Mail Drop In 9.2, Mail Drop will be maintained on the Employment Data page on the Job record. Agencies must enter Mail Drop on this page. Mail Drop will appear on the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92Opinion 92-28
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the moneys, upon authority of the library board, we have concluded that interest earned on such investment must …
https://www.osc.ny.gov/legal-opinions/opinion-92-28SUNY Bulletin No. SU-224
… Employees Who Worked Summer Session Agencies must restart tax-sheltered annuities, federated funds, taxable and … 08/13/15 for 21P employees who worked Summer Session. Tax Information Agencies must review the employee’s Federal, State and Local tax data records and verify that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-224-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-240
… Employees Who Worked Summer Session Agencies must restart tax-sheltered annuities, federated funds, taxable and … 08/25/16for 21P employees who worked Summer Session. Tax Information Agencies must review the employee’s Federal, State and Local tax data pages and verify that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-240-restoration-contract-pay-and-additional-pay-suny-21pDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… by State Comptroller Thomas P. DiNapoli. Annual property tax levy increases have slowed significantly since 2005 and … and whether their local officials are holding the line on tax increases," DiNapoli said. "Overall, municipalities have generally held property tax levy growth to below 2 percent for the last few years." …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesCity of Poughkeepsie – Budget Review (B6-17-1)
… a local law to override the State’s legislated cap on the tax levy increase. The City’s adopted budget overrode the tax levy limit because it includes a tax levy of $23,207,352, which is an increase of …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1East Irondequoit Central School District - Financial Management (2019M-28)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the Board effectively managed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Tri-Valley Central School District - Financial Management (2020M-17)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … her bank account or identify errors such as duplicate tax payments received from taxpayers. Report or remit fees in …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectLeaves of Absence – En-Con Police Officers Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited …
https://www.osc.ny.gov/retirement/publications/1822/leaves-absenceThe Condition of Locally Owned Bridges in New York State
… The Office of the New York State Comptroller (OSC) has developed an interactive map (see …
https://www.osc.ny.gov/local-government/condition-locally-owned-bridges-new-york-stateDiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… two quarters of 2019 grew at a moderate pace compared to the stronger early quarters of 2018, according to a report released today by State Comptroller Thomas P. … said. “These latest results should remind officials to closely watch future collections and plan accordingly.” …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… annual growth over the past 15 years, according to a report released today by State Comptroller Thomas P. … in their collections. “There has been a general downward trend in sales tax collection growth over the last several … adjustments can explain some of these increases. See the report here , or go to: …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015