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Lancaster Central School District – Financial Management (2022M-37)
… Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve … Determine whether the Lancaster Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Potter – Town Clerk (2020M-113)
… Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and remitted collections … in a timely and accurate manner. Key Findings A former Clerk did not deposit intact (in the same amount and form as … identified a cash shortage of $23,838 during this former Clerk’s tenure. The former Clerk did not complete monthly …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Sidney Central School District - Financial Management (2019M-243)
… were excessive. The District’s reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused … recalculated surplus fund balance exceeded the statutory limit each of the last three fiscal years, ranging from 4.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243DiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… nationally and over 480,000 in New York, second only to California. While a repeal of the AMT alone could result in a …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… Tax collections through the first half of the state fiscal year (SFY) fell $1.3 billion (3.5 … income tax (PIT) receipts, the state’s largest source of revenue, lagged expectations, according to a mid-year … balance was $9.6 billion, primarily reflecting receipt of settlement money the state has largely committed for …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfExcessive Payments for Durable Medical Equipment Rentals (2021-S-36)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36.pdfSales 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.pdfTax Data Verification for Towns and Cities
Print out slideshow prior to live webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-data-verification-towns-cities-052318.pdfTown of Almond - Tax Collection (2019M-188)
Determine whether the 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/pdf/almond-2019-188.pdfIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… Metropolitan Transportation Authority (MTA) Franchise Tax Surcharge – 209B Tax imposed on corporations doing business … imposed on the import, manufacture, sale and use of motor fuel by petroleum businesses operating in NYS. Business Taxes … as prescribed in Article 20C of the Tax Law. 30341 Motor Fuel Tax Tax imposed on the sale and use of diesel and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesOpinion 2001-2
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service … to qualify for the twenty-five points for that activity; and (3) A program sponsor may not create priorities among … points for participation in department responses? and 3) may a service award program sponsor create …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2DiNapoli and William Glasgall Op-Ed
… Glasgall, Senior Director, Public Finance, at the Volcker Alliance , a nonprofit based in New York City. The full op-ed … burden on the government. In fact, the Volcker Alliance, where Dick was a director, released a study in … Glasgall Senior Director Public Finance at the Volcker Alliance a nonprofit based in New York City …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edOpinion 2004-3
… in the opinion. CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax … financing) CONSTITUTIONAL LAW -- Tax Limit (exclusion for capital appropriations financed with non-property tax … financing) FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user fees) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 2000-19
… in the manner prescribed by the special act (see 1999 Opns St Comp No. 99-3, p 5; 1997 Opns St Comp No. 97-4, p 8; 1995 Opns St Comp No. 95-26, p 53; 1992 Opns St Comp No. 92-7, p 15; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19