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XVI.4.B Tax Revenues – XVI. Financial Reporting
… Preparation: Tax revenues are classified as a derived tax revenue transaction. Derived tax revenues result from the … exchange transaction, such as the exchange of an employee’s services for a wage or salary or the exchange of an … (money) for goods or services Assets from derived tax revenue transactions should be recognized in the period when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 97-1
… on the basis of full valuation of taxable real property, the authority's full valuation will be the same as … operate in a territory coterminous with the county or a tax district or districts within the county (Workers' … that the full valuation of the participants' taxable real property bears to the aggregate full valuation of all …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Town of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … revenues and fund balance. … Town of Humphrey Financial Management 2013M116 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116State Agencies Bulletin No. 291
… the use of the new deduction code 899 Affected Employees All employees Effective Date(s) Administration checks dated … to enter the transactions for deduction code 899, NYS World Trade Center Relief Fund, into PaySR on the employee's … 12/27/2001 12/25/2002 NOTE: There are 27 paychecks in the year 2002 for Administration cycle employees. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundOpinion 97-26
… 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-97-26Required Reporting
… Legal Services Fund Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [xlsx] AC237 – … [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of all Open Estates [xlsx] Supplemental …
https://www.osc.ny.gov/local-government/required-reportingGet Help - Businesses and Governments
… am - 5:00 pm (Eastern Standard Time) Long-distance within the 50 states, Puerto Rico and Virgin Islands: 1-866-370-4672 Locally within the Albany, NY area: 518-408-4672 Email: [email protected] Mail: Office of the State Comptroller 110 State Street Albany, NY 12236 …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… to lose $6.4 billion in 2020, its first loss since 2008. Tourism revenue has already plummeted as hotel occupancy … in social and business behaviors, and the return of tourism. While the number of new COVID-19 cases is currently …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionCampbell-Savona Central School District - Budget Review (B2-15-10)
… their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10State Comptroller DiNapoli Releases Municipal Audits
… , Town of Moreau , New Hope Fire Department , Real Property Tax Exemptions Administration , Town of Shandaken , Village …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the county and the cities with the approval of the State Comptroller. Section 1262(c) also provides that, in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 89-18
… recovered salary over-payments by deducting $25.00 per paycheck from the employees involved. Although no hearing was …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 92-49
… trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to … of a public park in a town and the acquisition of property therefor and whether such provisions require or … subject to referendum. Thus, expenditures of current year tax moneys for purposes authorized in sections 81 and 220 are …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Comptroller DiNapoli Releases Municipal Audits
… totaling $22,100 did not have original receipts attached to the monthly statement. In July 2019, Richard A. Lobur, a fire department member, admitted to taking almost $40,000 in grant money to use for personal … not reconcile her bank account or identify errors such as duplicate tax payments received from taxpayers. Auditors …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Central NY Village Official Stole More Than $100K
… to determine Bailey pocketed more than $9,000 in cash from property tax payments, permit fees and the sale of a village vehicle … She also failed to pay the village her own personal property taxes in 2010, 2011 and 2012. The Comptroller’s …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… funding that, in turn, helped many small businesses manage payroll and operating expenses, pay rent, bolster protective …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… Fund have a long relationship with Pursuit having provided funds for business loans to help more than 1,000 qualifying … a large portion of the existing available loan program funds to address the immediate crisis. Additionally, the Fund …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionTown of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town … Background The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350DiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… the clean-up and redevelopment of contaminated commercial property in the villages of DeKalb and Massena. The seven properties that are part of the latest agreement are tax-delinquent parcels that are being obtained by the county … government officials, my office can help turn contaminated property and abandoned parcels into community assets," said …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyStatistical and Information
… on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is …
https://www.osc.ny.gov/local-government/publications/statistical-and-information