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Oversight of New York State Forest Tax Programs
… Program receives an annual property tax exemption of up to 80%, which can result in significantly less local taxes …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsTown of Chester – Property Tax Exemptions (2016M-325)
… The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 through … The Assessor did not properly grant and monitor property tax exemptions and did not have the proper documentation to … The purpose of our audit was to review the Towns property tax exemption process for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Castile – Tax Collection Remittance (P1-24-23)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling approximately $2.5 million in February, $132,877 in March and $107,896 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… complete report – pdf] Audit Objective Determine whether the Town of Covington (Town) Tax Collector remitted all … by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings … $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector made one payment … Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Warsaw – Tax Collection Remittance (P1-24-22)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Java – Tax Collection Remittance (P1-24-21)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Easton – Sales Tax Allocation (2014M-355)
… The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, 2014. … population of approximately 2,300. Budgeted appropriations for 2014 were approximately $1.2 million. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Local Sales Tax Collections Up 19% in 2021
… by New York State Comptroller Thomas P. DiNapoli. This was the highest annual increase on record after a historic low in … “While local sales tax collections were robust in 2021 as the economy rebounded from the pandemic, some of that growth is attributed to inflation, which was the …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021DiNapoli: State Tax Collections Continue to Exceed Projections
State tax receipts exceeded the Enacted Budget Financial Plan forecast by $48 billion from April through June the first three months of the 202122 State Fiscal Year according to the monthly State Cash Report released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsDiNapoli: Local Sales Tax Collections Grew in 2025
… up last year,” said DiNapoli. “However, with the potential for policy changes at the federal level to affect every level …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025DiNapoli: State Tax Receipts Outpaced Projections Through December
… through December 2023, according to the monthly State Cash Report released today by New York State Comptroller Thomas P. … reflecting, in part, the impact of wage and financial market growth over the course of the year. Year-to-date … American Rescue Plan Act of 2021 to the General Fund. Report December Cash Report Related Report Report on State …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberDiNapoli: Local Sales Tax Collections Up 3% in November
Local sales tax collections in New York state increased by 3 in November compared to the same month in 2023 according to data released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberOpinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to Tax Law 2613 are required to be apportioned among the town and certain villages in the town for the period October 1 1986 through March 31 1987 …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Sales Tax Vendor Registration Practices (Follow-Up) (2023-F-5)
To determine the extent of implementation of the recommendation included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f5.pdfpayroll bulletin 2286 attachment tax treaty table
payroll-bulletin-2286-attachment-tax-treaty-table.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2286-attachment-tax-treaty-table.pdfLocal Sales Tax Collections Improve in 2015
Total local sales tax collections in New York State grew by $552 million, or 3.6 percent, from 2014 to 2015 This was stronger than the 3.0 percent increase
https://www.osc.ny.gov/files/local-government/publications/pdf/salestaxcollections0216.pdfInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfTown of New Hudson – Tax Collection (2021M-2)
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.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hudson-2021-2.pdfTown of Greenville – Tax Collector (2020M-81)
Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/greenville-2020-81.pdf