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Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 76 agricultural, … Determine whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 116 properties with … to verify taxpayer eligibility. Key Recommendations The Assessor should: Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… and effectively enforced collection of delinquent real property taxes. Key Findings The Board: Did not ensure … Began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains … Village of Deposit Nonpayroll Disbursements and Real Property Tax Enforcement 2018M99 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… in Rensselaer County and has a population of approximately 6,900. The Town is governed by an elected five-member Town … Budgeted appropriations for 2016 totaled approximately $2.9 million. Key Findings Adequate records were not … tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal years, sales tax of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428NYC Budget Benefiting From Strong Tax Collections
… New York City’s latest financial plan projects a surplus of nearly $3.7 billion for the fiscal year ending June 30, … in FY 2018 (the fastest in three years), boosted by a near doubling of capital gains and the strength of the city’s … to: http://osc.state.ny.us/osdc/rpt2-2019.pdf Find out how your government money is spent at Open Book New York . Track …
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
… Local sales tax collections in New York state grew by $177 million, … increase of more than 4 percent during this period. “While sales tax revenues continue to increase across the state, the … since the end of the Great Recession,” said DiNapoli. “Sales tax collections in New York City are thriving but …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyDiNapoli Releases Report on Tax Check-Off Donations
… and Research Fund. The aggregate accumulated fund balance of 12 funds reviewed totaled $15.7 million in SFY … funds had higher balances than the prior year. The largest balance, for the Breast Cancer Research fund, rose 9.8 …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsDiNapoli: NYC Tax Collections Stronger Than Anticipated
… ago. While higher agency spending and labor costs are the main factors behind the growth, the state budget includes …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedDiNapoli: State Tax Revenues Down $3 Billion
… State tax revenues through October totaled $43.8 billion, $3 … in local assistance payments, through September. Total tax receipts in October of $4.3 billion were $432.9 million … in August. While DOB did not change its projections of tax receipts for the full 2020-21 fiscal year in the Mid-Year …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionTown of Almond - Tax Collection (2019M-188)
… report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Findings … evidence of receipt for all tax payments collected. Town officials agreed with our recommendations and indicated …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Town of Ossian – Tax Collector (2016M-364)
… of our audit was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 through October … for 2016 totaled approximately $817,000. Key Finding The Tax Collector accurately recorded tax payments and, with minor exceptions that we discussed …
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
… eligible to receive contributions saw a slight decline in total donations, as well as in the number of contributions, in the 2019-20 state fiscal year (SFY), … eligible to receive contributions saw a slight decline in total donations as well as in the number of contributions …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsLocal Sales Tax Data, Reports and Resources
… Annual and Quarterly Reports Understanding Local Sales Tax Local Sales Tax Sharing Interactive Map Monthly and Quarterly … Collections by Jurisdiction and Region [.xlsx] 2026 Local Sales Tax Collections Totaled $6.1 Billion in the First … Office of the New York State Comptroller Local Sales Tax Data Reports and Resources …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesTaxes – 2022 Financial Condition Report
… in securities industry bonuses. Corporate franchise taxes increased by 46 percent, resulting from higher tax … $327 in fiscal years ending in 2020. At the local level, property tax revenues are the largest single tax source overall. Nearly 66 percent of all property taxes in New York are collected by school districts. …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 … officials effectively managed the Citys cash collection function …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… accounted for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 … accounted for fees including campsite rentals real property taxes and water and sewer rents …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Examples of the Tax Calculation Methodology
Attachment B from CUNY Payroll Bulletin No. 110
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-110-attachment-b.pdfDetermining Tax Liability of Maintenance Deductions
Attachment from State Agencies Bulletin P-995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-995-attachment.pdfIRS Publication 5 B Tax Guide Fringe Benefits
IRS-publication-15-B-tax-guide-fringe-benefits.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/IRS-publication-15-B-tax-guide-fringe-benefits.pdf