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2019 Tax Treaty Table
agencies-bulletin-2169-attachment.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-bulletin-2169-attachment.pdfCLEFR Tax Letter 2023
agencies-bulletin-2162-attachment.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-bulletin-2162-attachment.pdf2023 Sales Tax Q2
Office of the New York State Comptroller, 2023 Sales Tax Quarter 2
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-second-quarter.pdfTax Law Section 496-b
Office of the New York State Comptroller, Tax Law Section 496-b, Adult-Use Cannabis
https://www.osc.ny.gov/files/local-government/resources/pdf/tax-law-section-496-b.pdf2023 Sales Tax Q1
Office of the New York State Comptroller, Sales Tax First Quarter 2023
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-first-quarter.pdfTax Law Section 496-a
Office of the New York State Comptroller, Tax Law Section 496-a, Adult-Use Cannabis
https://www.osc.ny.gov/files/local-government/resources/pdf/tax-law-section-496-a.pdfConstitutional Tax Limit Reporting
This webinar will provide an overview of the Constitutional Tax Limit. Presenters will explain Constitutional Tax Limit reporting requirements and review common reporting errors.
https://www.osc.ny.gov/files/local-government/academy/pdf/constitutional-tax-limit-072424.pdfFederal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfOpinion 88-47
… any of the statutes of limitations prescribed by the Civil Practice Law and Rules. Previous opinions to the contrary are … limitations established by section 48 of the former Civil Practice Act for actions on a liability created by statute, … by the statute of limitations. Article 2 of the Civil Practice Law and Rules (CPLR) currently contains statute of …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 92-35
… with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 … taxable real property. You ask whether Real Property Tax Law (RPTL), §987 requires town tax collecting officers to … brought pursuant to article 78 of the Civil Practice Law and Rules. Thus, section 995 includes its own unique …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… Assessors incorrectly calculated exemptions granted, some of which included Town-wide errors. Assessors granted … granting exemptions. Annually verify income to support Senior Citizen exemptions. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipTown of Wellsville – Budgeting (2021M-112)
Determine whether the Town of Wellsville Town Board Board adopted structurally balanced budgets
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112NYC 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 … are likely to exceed the city’s forecasts, at least in the near term, and recommends that the city increase its reserves …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsDiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, … of all exempted value. However, unlike other exemptions, STAR creates no direct additional burden on other local …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionDiNapoli: Local Sales Tax Revenue Growing Slowly
… by 4.8 percent, or $152 million. This accounted for nearly 90 percent of local sales tax growth in the state during the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyDiNapoli Releases Report on Tax Check-Off Donations
… more than $15.7 million remained in the funds as of the end of state fiscal year 2016-17. "Each year, thousands of …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsDiNapoli: NYC Tax Collections Stronger Than Anticipated
… revenues, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedTown of Ossian – Tax Collector (2016M-364)
… 2016 totaled approximately $817,000. Key Finding The Tax Collector accurately recorded tax payments and, with minor exceptions that we discussed with the Tax Collector, deposits were made and collections remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364DiNapoli Releases Report on Tax Check-Off Donations
… a slight decline in total donations, as well as in the number of contributions, in the 2019-20 state fiscal year … fiscal year (others were not yet in effect). Although the number of check-offs has increased, total contributions have … million, down 2 percent from a year earlier, while the number of contributions declined by 9 percent. The Return a …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsDiNapoli: State Tax Revenues Down $3 Billion
… infection rates may force more shutdowns and even greater economic damage. Washington must respond with more economic stimulus, including real relief for state and local … million below DOB’s projection in its FY 2021 Mid-Year Update, issued Oct. 30, but $320.1 million higher than DOB’s …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billion