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Opinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-22State Agencies Bulletin No. 296
… in gray. (See Attachment 1) Effective Date The processing of the new changes will take place beginning December 12, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517State Agencies Bulletin No. 864
… Purpose To provide agencies with instructions for the review of employees with Earned Income Credit (EIC) for the current tax year … to the Payroll Deductions mailbox. … To provide agencies with instructions for the review of employees with Earned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… Local sales tax collections in New York state increased by 12.6% statewide in August compared to the same month in 2021, according to …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearVillage of Hempstead -- Budget Review (B7-15-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Opinion 2000-6
… from voluntarily using the monies to purchase equipment or pay other ordinary operating expenses of the fire department. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6CUNY Bulletin No. CU-329
… (from Form W-8BEN - must be prior to pay period end date) State Tax Data No action required Local Tax Data No action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsOpinion 89-53
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients … (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, … Where foreign fire insurance tax moneys are distributed in accordance with Insurance Law, §§9104 and 9105, the moneys …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees … taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County Treasurer (Treasurer) … taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… [read complete report - pdf] Audit Objective Determine whether City … Ice rink collections totaling $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days after being collected. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Opinion 90-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to … the adoption by a village of a local law providing for payment or distribution of foreign fire insurance moneys in a …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 99-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (authorizing tax exemption) … when property not served by water or sewer system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 90-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire insurance tax moneys. The distribution and use of foreign fire insurance tax moneys are governed generally …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 2000-19
… question is governed by the Laws of 1940, chapter 73, §4 (Nassau County Civil Divisions Act §612.0 et seq.). Insofar as …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … p 138). Thus, except as provided by special act of the State Legislature, foreign fire insurance tax moneys may be …
https://www.osc.ny.gov/legal-opinions/opinion-97-20State Agencies Bulletin No. 1303
… only populated if there is an amount in box 3. Box 5 Tax Rate This box is populated with the tax rate applied to the … State of New York (NYS) Box 12b-12d Withholding Agent’s Address This box is populated with the address of the Company the Form 1042-S is being issued under. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1303-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1231
… only populated if there is an amount in box 3. Box 5 Tax Rate This box is populated with the tax rate applied to the … State of New York (NYS) Box 12b-12d Withholding Agent’s Address This box is populated with the address of the Company the Form 1042-S is being issued under. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1231-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… sales tax collections declined by 10 percent overall in 2020, or $1.8 billion, compared to the previous year, according to a report issued today by … areas were beginning to see growth. “This report shows how deeply the COVID-19 pandemic cut into municipal …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Opinion 97-14
… opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: … tax moneys to make reasonable expenditures to purchase furniture for a recreation room and a trophy case for a … case in the department's meeting room, and to pay for furniture for the department's recreation room. Sections 9104 …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Administration and Collection of Real Estate Transfer Taxes
… covers RETT collections received during the period January 16, 2016 through December 31, 2017. Background The RETT was … remit the tax to the Department. During the period January 16, 2016 through December 31, 2017, the Department collected …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxes