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Hitting the Limit: The Constitutional Tax Limit and its Implications for Local Governments
New York State’s Constitutional Tax Limit (CTL) restricts the amounts local governments may raise by taxing real estate in any fiscal year.
https://www.osc.ny.gov/files/local-government/publications/pdf/ctl-implications-for-local-governments.pdfComptroller’s Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2014-15, July 2014
All Governmental Funds tax collections through the first quarter were $1.3 billion higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2014-15.pdfComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2013-14, May 2014
Although U.S. and New York State economic growth softened in State Fiscal Year (SFY) 2013-14, tax collections showed signs of real improvement.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2013-14.pdfComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdfOversight of the Agricultural Assessment Program (2017-S-26) 90-Day Response
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26-response.pdfOversight of the Agricultural Assessment Program (2017-S-26)
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26.pdfMoving In or Moving Out? New York State Personal Income Taxpayer Migration Trends
This report describes recent trends in taxpayer filings between 2015 and 2019, the latest year for which complete tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-migration.pdfGrowth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0714.pdfState Agencies Bulletin No. 280
… Purpose To provide the agency with information and procedures … employees in Bargaining Unit 79 whose agency has elected to participate in the Vacation Exchange Program. Officers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… financial assistance, including tax exemptions (e.g., real property, mortgage recording and sales and use taxes), …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mState Agencies Bulletin No. 1992
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsUnified Court System Bulletin No. UCS-213
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-213-october-2014-salary-increase-bargaining-units-sa-sg-sk-and-snSUNY Bulletin No. SU-146
… implements the provisions of the agreement between the State of New York and United University Professions (BU 08) … 6/28/07 for eligible employees, paychecks dated 8/06/08. Contract Provisions and Eligibility Criteria 3% General … Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-146-2007-3-retroactive-general-salary-increase-and-otherState Agencies Bulletin No. 786
… 1.5 ( HPB ), Holiday Pay-Hourly ( HPH ), Inconvenience Pay Full ( IPF ), Inconvenience Pay Part ( IPP ), Lump Sum … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). For recipients of a previously deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/786-april-1-2007-salary-longevity-and-inconvenience-pay-increases-employeesDivision of Housing and Community Renewal Bulletin No. DH-32
… York and the Rent Regulation Services Unit provides for a retroactive 3% General Salary Increase and increases to Longevities and Overtime Meals effective April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-32-april-1-2007-and-april-1-2008-salary-and-otherWall Street Bonuses and Profits Decline in 2015
… in the financial markets,” DiNapoli said. “While the cost of legal settlements appears to be easing, ongoing weaknesses … in 2016. Both the state and city budgets depend heavily on the securities industry and lower profits could mean fewer … that pre-tax profits for the broker/dealer operations of New York Stock Exchange (NYSE) member firms—the …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015New York Youth Jobs Program (2017-S-69) Tax and Finance 90-Day Response
To determine if the Department of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are certified
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s69-response.pdfLocal Sales Tax Collections Up 3.2 Percent in the First Quarter of 2025
All of the state’s 10 regions saw year-over-year growth in first quarter collections.
https://www.osc.ny.gov/files/local-government/publications/pdf/2025-sales-tax-first-quarter.pdfDiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… New York state's Medicaid system could have saved up to $13.6 million … Medicare program, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also found …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsAccessibility for People With Disabilities
… Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can … accommodate persons with disabilities, including meeting State and federal requirements. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilities