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State Agencies Bulletin No. 2311
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2025 and other tax related topics. Affected Employees: Employees meeting the … with the new Federal withholding rates for 2025. New York tax requirements for 2025 remain unchanged from 2024. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted exemptions … result, the property owner incorrectly received $15,231 in tax reductions. Agricultural building exemptions that were … property owner may have incorrectly received $80,126 in tax reductions. The Assessor did not have any documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the … have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of Weights and …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 agricultural, … corrective action. … Town of Skaneateles Real Property Tax Exemption Administration 2018M173 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and … The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did not …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Otto – Town Clerk and Tax Collector (2012M-214)
… included in the $4,134. Furthermore, the Clerk discarded tax stubs which prevented us from verifying if she paid $970 of her own taxes, and the Clerk backdated tax collections to avoid imposing late penalties totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in … Recession. “New York’s local governments rely on sales tax collections to support essential services in their communities,” DiNapoli said. “Sales tax growth slowed in 2024, and many counties and cities even …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdfPersonal Income Tax Refunds and Property Tax Credits-Final Report 2019-BSE08-01
We examined personal income tax refunds (refunds) approved by the Department of Tax and Finance between January 1, 2018 through December 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-09-12.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28.pdfState Agencies Bulletin No. 1657
… Purpose To inform agencies of the change to federal tax withholding and the potential impact of the change as a result of the Tax Cuts and Jobs Act (TCJA) Affected Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018Opinion 98-11
… of this opinion, we have assumed this issue is governed by general State statutes and not by any special or local law. Real Property Tax Law, §925 relates to real property tax payments made by mail and provides that, notwithstanding any contrary …
https://www.osc.ny.gov/legal-opinions/opinion-98-11DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… myriad of systemic problems, including more than $453,000 in inappropriate or questionable staff payments and … excluding the public from board deliberations. “Actions in the Hempstead school district demonstrate a neglect of … to act immediately and address the issues contained in this report.” DiNapoli’s office found a number of payments …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… is influenced by the benefit rate, the maximum benefit or cap on benefits, and the wages earned by workers claiming …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersState Comptroller DiNapoli Releases Audits
… whether it is efficient and appropriate to require a cap on the number of rental payments for oxygen equipment. Of …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1275
… of the new deduction codes 616 PAF Retirement Before Tax (PAF BTX) and 618 PAF Arrears Before Tax (PAF ARBTX) established for members of the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionState Agencies Bulletin No. 2195
… who claim exempt from Federal, State, and/or Local tax withholding in tax year 2024. Affected Employees: Employees who claimed exempt from Federal, State and/or Local tax withholding in 2023 and employees who submit withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024Opinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous … -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities) TAX LAW, §1262(c): A …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… ensure the new owner is billed for the prorated share of taxes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Efforts to Collect Delinquent Taxes
… Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent … is to efficiently collect tax revenues in support of State services and programs while acting with integrity and … we reviewed, we were unable to determine, based on documentation, that the Department took adequate …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxes