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Opinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county … cities, towns and villages in the county in accordance with Tax Law, §1262(d) (see 1983 Opn No. 83-187, supra ; see …
https://www.osc.ny.gov/legal-opinions/opinion-95-3State Agencies Bulletin No. 320
… Purpose To advise agencies of an increase in New York City resident tax withholding and an increase in the New York City supplemental tax withholding rate Affected Employees State employees who live in the five boroughs of New York City are subject to the tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityControls Over the Collection of the Public Safety Communications Surcharge
… and devices subject to the Public Safety Communications Surcharge (Surcharge) are being identified; if Providers are billing, … pursues payment from, customers who have not paid the Surcharge to Providers. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … The Clerk did not accurately record all real property tax collections, and the Clerk deposited some collections and … received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s double payment …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180DiNapoli: Local Sales Tax Revenue Growing Slowly
… Local sales tax collections in New York state grew by $177 million, or … of more than 4 percent during this period. “While sales tax revenues continue to increase across the state, the … the end of the Great Recession,” said DiNapoli. “Sales tax collections in New York City are thriving but several …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyDiNapoli: Property Tax Exemptions Top $450 Billion
… of total property value ($1.5 trillion). When compared to 2006, this represents a five percent decrease in both the … of properties eligible for exemptions (2.9 million in 2006) and their total value ($479 billion). The largest … 109 Industrial Development Agencies reported they had granted $1 billion in property tax exemptions that were …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionNYC Budget Benefiting From Strong Tax Collections
… in FY 2018 (the fastest in three years), boosted by a near doubling of capital gains and the strength of the city’s … plan to improve subway performance. City budget officials now project budget gaps of $3.2 billion in FY 2020, $2.9 … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsDiNapoli Releases Report on Tax Check-Off Donations
… in the past four years, even though more than $1 million is in their accounts. Funds include: Homeless Veterans … compared to the preceding five-year period for Breast Cancer Research, Missing & Exploited Children, Alzheimer's … on its website and only for one of the multiple reports it is required to complete (the Alzheimer's Disease Assistance …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsTown of Ossian – Tax Collector (2016M-364)
The purpose of our audit was to verify the accuracy of the Towns tax collection for the period January 1 2015 through October 6 2016
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364DiNapoli: NYC Tax Collections Stronger Than Anticipated
… billion in FY 2022 and $3.2 billion in FY 2023. The gaps for fiscal years 2021 and 2022 are about $600 million larger than projected a year ago. While higher agency spending and labor costs are the main factors behind the growth, the state budget includes actions that shifted costs …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedTown of New Hudson – Tax Collection (2021M-2)
… - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax collections were generally recorded and deposited …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town of Almond - Tax Collection (2019M-188)
… (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Findings The Clerk did not deposit or remit all tax collections in a timely manner. The Clerk did not always … issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188DiNapoli Releases Report on Tax Check-Off Donations
… of contributions, with more than 16,000, while Breast Cancer Research received the largest amount of donations, nearly $300,000. The Breast Cancer Research Fund had the largest balance, more than $6.1 … Donations Report Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsDiNapoli: State Tax Revenues Down $3 Billion
… This is due to several factors including an increase in federal Medicaid reimbursements and according to the state … DOB’s projection in its FY 2021 Mid-Year Update, issued Oct. 30, but $320.1 million higher than DOB’s projection in … were nearly $1.5 billion below a year earlier. As of Oct. 31, the General Fund held a balance of $14.9 billion, …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionLocal Sales Tax Data, Reports and Resources
… Quarterly Collections by Jurisdiction and Region [.xlsx] 2025 Local Sales Tax Collections Through September 2025 Up 4.3 Percent Over Prior Year October 2025 Sales tax collections for local governments and … in 2020, while counties outside the City saw an average drop of only -0.9 percent. The pandemic also caused a …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesPersonal 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 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.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. 1071
… dated May 11, 2011 Background Effective for the 2011 tax year, the Yonkers personal income tax surcharge has been … change occurred in May but the liability is for the full year (January-December), the publication states that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeState Agencies Bulletin No. 2200
… is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2024 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2024, through December 31, 2024. OSC Actions: OSC has updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024