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Accounts Payable Advisory No. 73
… Sales Tax and Freight Amounts informs State agencies about the payment of sales tax and freight charges and how to enter the amounts … voucher when applicable. The section also informs agencies of invoice retention requirements for freight charges. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTown of Deerpark – Real Property Tax Collections (2017M-277)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk, as the Tax Collector, established adequate controls over real …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… The purpose of our audit was to determine whether FFI tax money was spent in accordance with special act … of the State of New York (FASNY). FFI is generated from a tax imposed on the premiums of fire insurance policies … in the State. The insurer will collect and remit the tax money generally to NYS Department of Financial Services …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Town of Somerset – Budgeting for Sales Tax (2016M-419)
… of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, 2016. … Key Findings Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations Allocate sales tax as allowed by statute. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Travel Advisory No. 2
… employee maintains residence) must be designated in the best interest of the State and not for the convenience of an …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelTown of Elba - Real Property Tax Exemptions (2018M-261)
… Determine whether select real property tax exemptions are properly supported by adequate documentation. Key … Determine whether select real property tax exemptions are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes … Treasurer in a timely manner. Deposit real property tax money and clerk fees in a timely manner. Town officials … ClerkTax Collector Clerk properly remitted and deposited money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Collection 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.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.pdfDiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State … solely to benefit private enterprise. Give flexibility in times of emergency. The constitution’s emergency … The Times Union published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionOpinion 98-4
… that it is the policy of this Office to render advisory legal opinions involving issues arising under the State …
https://www.osc.ny.gov/legal-opinions/opinion-98-4State Agencies Bulletin No. 2104
… file a tax return and explain steps they need to take to do so. Adoption Credits: The State payroll deduction limit, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023State Agencies Bulletin No. 2200
… OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency … Form W-4, which does not use allowances. Please refer to Payroll Bulletin No. 1800.1 for more information. New York … limit has increased to $23,000 for 2024. Please refer to Payroll Bulletin Nos. 2182 and 2185 for additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2416
… Revenue Service) tax withholding requirements for 2026 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2026 through December 31, 2026. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2026 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2416-summary-tax-related-changes-2026State Agencies Bulletin No. 2311
… OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency … Form W-4, which does not use allowances. Please refer to Payroll Bulletin No. 1800.1 for more information. New York … limit has increased to $23,500 for 2025. Please refer to Payroll Bulletin No’s. 2295 and 2296 for additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025State Agencies Bulletin No. 319
… dated 5/15/02. Advance Payment of Earned Income Credit In 2002, employees whose earned income is less than $30,201 … advance payment of the Earned Income Credit (EIC), with a maximum credit of $1,503. The new 2002 tables for calculating the credits are in Circular E, Employer's Tax Guide. Contact the IRS at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002DiNapoli: Local Sales Tax Growth Slows
… counties that took effect in late 2013, but were in place for all of 2014. Essex and Lewis counties increased their tax … villages and school districts. For a copy of the report, visit: … 50,000 state contracts, visit http://www.openbooknewyork.com/. The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsDiNapoli: January Tax Collections Fall Short
… $58.9 billion, but were $367.3 million below the state’s latest estimates because of lower than expected Personal … collections from PIT were $467.6 million below the state’s latest Financial Plan projections but $301.4 million higher … of 1.9 percent from last year, and $59.5 million above the latest projections. Total tax collections through January …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortTax Refund Calendars for Workers' Compensation
… 2026 - April 2027 Administration Institution Lag Lag April 2025 - April 2026 Administration Institution Lag Lag April 2024 - April 2025 Administration Institution Lag Lag …
https://www.osc.ny.gov/state-agencies/payroll/tax-refund-calendars-workers-compensation