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Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws … could have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of …
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)
… to verify eligibility. Key Recommendations The Assessor should: Ensure all applicants provide adequate supporting …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded tax stubs … apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 that have not …
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 calendar year 2024, an increase of 1.6% or $376 million … the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024State Agencies Bulletin No. 1657
… of tax withheld from their paychecks. The IRS Withholding Calculator or other withholding calculators can help … return in order to maximize the benefit provided by the calculator. This tool allows employees to enter income, … Withholding Allowance Certificate). The IRS Withholding Calculator can be accessed at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018Opinion 98-11
… on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real … meeting the requirements of Real Property Tax Law, §925, is considered timely. You ask whether a real property tax … the last day for the payment of taxes without penalty is timely, when the last day of the penalty-free period is a …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Examples of Tax Withholding Methodology
Attachment from CUNY Payroll Bulletin No. CU-168
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-168-attachment.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up) (2021-F-30)
To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f30.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2022
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2022
https://www.osc.ny.gov/files/local-government/data/excel/2022-school-districts.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2022
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2022
https://www.osc.ny.gov/files/local-government/data/excel/2022-local-governments.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2024
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2024
https://www.osc.ny.gov/files/local-government/data/excel/2024-local-governments.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2023
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2023
https://www.osc.ny.gov/files/local-government/data/excel/2023-local-governments.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2023
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2023
https://www.osc.ny.gov/files/local-government/data/excel/2023-school-districts.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2024
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2024
https://www.osc.ny.gov/files/local-government/data/excel/2024-school-districts.xlsxTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 125 … the Assessor properly administered select real property tax exemptions …
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
… 31, 2019. We also considered information that was provided by the Department through April 15, 2021. About the Program … is to efficiently collect tax revenues in support of State services and programs while acting with integrity and … of the five collection steps we tested: using applicable search tools to identify taxpayer resources that might be …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesDistressed Provider Assistance Account
… Part ZZ of Chapter 56 of the Laws of 2020 amended New York State Tax Law Section 1261 to direct the Office of the State … 56 of the Laws of 2020 requires OSC to do the following: By April 15, 2020, OSC must determine how much in sales tax … sales tax distributions will be affected in February 2021. By January 1, 2021, OSC must determine how much in sales tax …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountState Agencies Bulletin No. 1275
… To notify agencies 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 Police and Fireman Retirement System (PFRS). Affected Employees Members of PFRS …
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
… requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2024. Affected Employees: Employees who claimed exempt from …
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
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other … permitted to receive a windfall at the expense of another due to a county's erroneous calculations. We further …
https://www.osc.ny.gov/legal-opinions/opinion-88-42