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Opinion 90-20
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 99-15
… the village water or sewer systems. 2 , December 28, 1999 Timothy F. Moran, Esq., Village Attorney Village of Attica 1 …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 90-34
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients … 293 of the Laws of 1988, provide that except as provided in a "special law", foreign fire insurance tax moneys must be … (Insurance Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 2000-19
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … LAW §§9104, 9105: A benevolent association may use foreign fire insurance tax monies to facilitate access to its meeting … accessible elevator. In order to ensure that foreign fire insurance tax monies are used exclusively for the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 97-20
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing …
https://www.osc.ny.gov/legal-opinions/opinion-97-20State Agencies Bulletin No. 1303
To inform agencies of the content information for the 2013 Form 1042S
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
… exemption codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under … value of “0” if no taxes were withheld. Box 8 Withholding by Other Agents The State of New York does not withhold for … The recipient code that applies to Form 1042-S issued by the State of New York is recipient code (01) individual. …
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, … when local sales tax collections fell 6 percent statewide in 2009 compared to 2008. New York City’s sales tax … the rest of the state, and double-digit declines continued in the third (21.9 percent) and fourth (18.5 percent) …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Opinion 97-14
… to make reasonable expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Administration and Collection of Real Estate Transfer Taxes
… grantee is exempt, in which case the grantor must pay it. State RETT collections total about $1.1 billion annually. … hard copy RETT returns and related information from most State counties limits its ability to efficiently and … ) Department of Taxation and Finance: Controls Over Unclaimed Bottle Deposits ( 2016-S-96 ) … To determine if the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… State tax receipts totaled $34.4 billion through the first quarter … Enacted Budget Financial Plan should be a priority.” State Tax Collections Through June 30 (in millions of dollars) Personal income tax (PIT) receipts totaled $21.6 billion and were $1.7 …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionEfforts to Collect Delinquent Taxes (Follow-Up)
… been billed and the taxpayer has exhausted all applicable protest rights, or protest rights have expired, the tax is considered …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, largely influenced by growth in New York City sales taxes, according to a report released …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Rockland County – Budget Review (B6-13-22)
… remaining $31.3 million deficit. The residential energy tax revenue estimate is overly optimistic given the amount … in 2013. The County may be overestimating revenue from tax anticipation note premiums and could experience potential … not adjusted. Issuing serial bonds to cover the costs of tax certiorari claims and operating expenditures is …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22DiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… government sales tax collections declined by 7.1 percent in November compared to the same month last year, according … for local governments statewide, $102 million less than in November 2019. The decline is steeper than October’s 5.2 … but not as significant as the double-digit declines in the earlier months (April - June) of the pandemic. Total …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Port Kent Water District 1 and internal controls over the Tax Collector’s financial activities for the period January … billing, collection and enforcement of water charges. The Tax Collector did not maintain adequate records, did not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331CUNY Bulletin No. CU-461
… Social Security and Medicare Tax Refund Certification ( Form AC 3206 ), to the affected employees informing them of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentState Agencies Bulletin No. 761
… employees who claim to be exempt from Federal and/or State tax withholding. Affected Employees Employees claiming to be exempt from Federal and/or State tax withholding Background Internal Revenue Service regulations require individuals claiming Federal tax-exempt status to file a new Form W-4 by February 15 each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingState Agencies Bulletin No. 678
… employees who claim to be exempt from Federal and/or State tax withholding. Affected Employees Employees claiming to be exempt from Federal and/or State tax withholding Background Internal Revenue Service regulations require individuals claiming Federal tax-exempt status to file a new Form W-4 by February 15 each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/678-claiming-exempt-federal-andor-state-tax-withholdingCity of Yonkers – Budget Review (B6-14-13)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13