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Opinion 2000-10
… the county had been executed ensuring repayments of both money and other assets provided by the State. We believe the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10SUNY Bulletin No. SU-178
… Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-178-procedures-processing-suny-2011-summer-session-paymentsChenango Valley Central School District -- Budget Review (B19-4-2)
The purpose of our budget review was to provide an independent evaluation of the Districts proposed budget for the 201920 fiscal year
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Village of Suffern – Budget Review (B22-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million … sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… TCIDA’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain required …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts … daily collections totaling $438 (64 percent). Deposit all tax collections within 24 hours as required. Remit real property tax collections to the Town Supervisor (Supervisor) or the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Minden – Budgeting (2014M-366)
… The Town of Minden is located in Montgomery County and includes the Village of Fort Plain within its boundaries. … adopted budgets with unrealistic estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and allocate sales tax revenues in compliance with statute …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366State Agencies Bulletin No. 930
… used as the return address on employee Form W-2 Wage and Tax Statements for 2009. Affected Employees Agencies must … is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/930-verification-agency-return-address-employee-form-w-2-wage-and-taxRequired Reporting
… Handbook [pdf] Justice Court Advisories Real Property Tax Cap and Tax Cap Compliance Constitutional Tax Limit Foreign Fire Insurance Indigent Legal Services Fund …
https://www.osc.ny.gov/local-government/required-reportingDiNapoli: Many Homeless Shelters in Poor Condition
… homeless shelter facilities provide safe accommodations for some of New York’s most vulnerable residents.” The … oversees larger-scale facilities and is responsible for inspecting them and ensuring they meet certain standards. OTDA has delegated authority for oversight of smaller, uncertified shelters to county …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… lagged expectations, according to a mid-year report on revenue and monetary settlements released today by New … six settlement dollars has been or is planned to be used on non-capital purposes. Going forward, policy makers should … revenue lagged expectations according to a midyear report on revenue and monetary settlements …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearOpinion 90-36
… 453 NYS2d 998, at 1000]. We recognize that the fact that a financial practice may be a custom in the commercial world …
https://www.osc.ny.gov/legal-opinions/opinion-90-36City of Newburgh – Budget Review (B22-6-10)
… the general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue shortfall in 2023. The proposed budget includes a tax levy of $23,630,768 which is $16,086 from exceeding the tax levy limit. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10State Agencies Bulletin No. 902
… a reissue of their original NYS issued Form W‑2 for tax years 2005, 2006 and/or 2007 Effective Date(s) … accessible. Replacements of Form W-2 for the most recent tax year (2008) are obtained using the reprint feature … on the NPAY731 (W-2 Audit Report) Control-D report for the tax year which the employee is requesting a reissued Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/902-new-procedure-reissue-prior-year-form-w-2-tax-years-2005-2006-and-2007DiNapoli Releases Bond Calendar for Fourth Quarter
… of the State of New York – a bond sale of $1 billion in tax - exempt fixed rate bonds for the month of October and a bond sale of $200 million in tax-exempt fixed rate bonds for November. Empire State Development – a bond sale of $1.3 billion in tax - exempt and taxable fixed rate bonds for December. Long …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 99-6
… of State aid paid on transition assessments) -- Tax Anticipation Notes (issuance in anticipation of payments … -- Finances (issuance of revenue anticipation notes or tax anticipation notes in anticipation of payments in lieu of … LOCAL FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue revenue …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Agencies Bulletin No. 1801
… year, the New York City reportable wages will reflect the taxable gross earned while in New York City. Box 19, New York … in 2019; and The employee’s wages did not meet the minimum taxable gross for tax withholding on their paychecks. (This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesOpinion 91-59
… of Hicksville may expend foreign fire insurance tax moneys to provide death benefits to family members of … program, funded by a portion of the foreign fire insurance tax moneys it receives, to provide retirement and death … govern the distribution and use of foreign fire insurance tax moneys except as otherwise provided in any special law. …
https://www.osc.ny.gov/legal-opinions/opinion-91-59DiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… with a severe mental illness in 2021-2022, according to federal data. Between 2013 and 2022, there was a 23% increase … to the state Office of Mental Health (OMH) and the federal Substance Abuse and Mental Health Services … 51 with a severe mental illness in 20212022 according to federal data …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedState Agencies Bulletin No. 2179
… a row on the Additional Pay page at the Effective Date level of Earnings Code BNP and enter the following … a row on the Additional Pay page at the Effective Date level of Earnings Code BNP and enter the following … to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-service