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Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/augusta.pdfOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… of project performance related to job creation and capital investment. Four companies received sales tax exemptions that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectState Agencies Bulletin No. 1891
… Purpose The purpose of this bulletin is to inform agencies of the processing requirements for employees who claim exempt … Tax Data page. Insert a new row with a valid effective date for 2021. Federal Form W-4 Version should be set to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021State Agencies Bulletin No. 1985
… exempt from Federal, State, and/or Local tax withholding in tax year 2022. Affected Employees Employees who claimed … exempt from Federal, State and/or Local tax withholding in 2021 and employees who submit withholding certificates claiming exempt in 2022 are affected. Background According to IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022State Agencies Bulletin No. 1813
… exempt from Federal, State and/or Local tax withholding in tax year 2020. Affected Employees Employees who claimed … exempt from Federal, State and/or Local tax withholding in 2019 and employees who submit withholding certificates claiming exempt in 2020 are affected. Effective Date(s) Effective as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1813-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2020State Agencies Bulletin No. 1743
… OSC’s revised tax refund policy for employees who were/are on a paid Workers’ Compensation leave and the leave was … Compensation programs Affected Employees All employees on an approved paid Workers’ Compensation leave that was … income tax withholding using the percentage method on the annual basis (refer to IRS Publication 15 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. … almost exclusively from the foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key … internal controls over the receipt and disbursement of FFI tax. We identified $27,738 in questionable disbursements that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsState Agencies Bulletin No. 434
… Purpose To provide information regarding new Earnings Codes used by OSC in time entry for employees who are due a tax … requesting agency. Seven new Earnings Codes will now be used to process tax refunds through PayServ. This new process … To provide information regarding new Earnings Codes used by OSC in time entry for employees who are due a tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservOpinion 92-22
… GENERAL MUNICIPAL LAW, §§800(2), 805-a(1)(c), (d): The comptroller of a village which prepares its own … or to which he has appointment power. Section 805-a(1)(d) prohibits such agreements where the compensation of the … 17, 1992 Eugune J. Murray, Mayor Village of Rockville Centre …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 97-20
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law 1 . These sections provide that the … moneys to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper, even if …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2000-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … costs would only be felt in the future" ( NYPIRG v City of New York , 89 Misc 2d 262, 266, 390 NYS2d 784, 787, affd 63 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Local Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… $1.89 billion, up $159 million compared to the same time last year. “As we head into a new year, local sales tax … reflects reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearOpinion 92-17
… of law, include a share of county sales tax revenues for towns. You ask whether a sales tax agreement entered into … a portion of the county sales tax revenues not set aside for county or school district purposes shall be distributed … subdivision (a) of Tax Law, §1262, a county may set aside for county purposes or educational purposes all or any …
https://www.osc.ny.gov/legal-opinions/opinion-92-17State Agencies Bulletin No. 1845
… Employees with the following criteria are affected: Home Address is not in New York City but Local Tax Data Indicates … New York City Residence or Additional Amount. Home Address is in New York City but Local Tax Data Does Not Reflect New York City Residence. Home Address is a P.O. Box. Background New York State Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataState Agencies Bulletin No. 1115
… Purpose To inform agencies of the processing requirements for employees who claim exempt from Federal, State and/or … (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Allowance Certificate), … employees who claimed exempt from Federal withholding for 2011 must file a new Form W-4 by February 16, 2012 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012Opinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate … AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate … REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A school district making a real property tax refund …
https://www.osc.ny.gov/legal-opinions/opinion-95-15State Agencies Bulletin No. 1800
… Step 4c (optional) Until the Automated Interface file (AI) is modified, agency staff will need to enter changes to the Federal Tax Data page on-line and not through AI. Agencies are reminded that if an employee’s State or … from withholding. OSC will notify agencies when the AI files have been modified for the changes to the Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxLocal Government Financial Data Sources
… Government Sources Debt, Revenue, Expenditure, Balance Sheet County, City, Town, Village, Fire District Office of … Comptroller (OSC): AFR Debt, Revenue, Expenditure, Balance Sheet School District State Education Department (SED): ST3 …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… pandemic has caused property tax disparity to worsen in New York City, driving housing costs higher for many, according to a … to rise. The State Comptroller determined this was due in part to market volatility and aspects of how the city … pandemic has caused property tax disparity to worsen in New York City driving housing costs higher for many …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersState Agencies Bulletin No. 2169
… the nonresident alien employee must notify the withholding agent of their foreign status and intention to claim a tax … year. OSC will take the following actions with this group of employees. Add a new Federal Tax Data row with an … Country - Employees country of origin Elig Income Code – The income code the employee intends to use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treaty