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Opinion 2000-19
… tax monies to facilitate access to its meeting room and offices by disabled members of the association through … members, only that portion of the cost attributable to making the elevator handicapped accessible may be paid for … toil or anything distressing and burdensome, so that some ease is obtained" (Opn No. 92-7, supra, quoting from In …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 97-20
… Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise … to remodel and purchase appliances for the firehouse kitchen. You ask whether a volunteer fire department may … to remodel and purchase appliances for the firehouse kitchen. Sections 9104 and 9105 of the Insurance Law govern …
https://www.osc.ny.gov/legal-opinions/opinion-97-20State Agencies Bulletin No. 1303
… Box 8 Withholding by Other Agents The State of New York does not withhold for other agents. This box will be …
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
… codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax treaty) and 00 …
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
… unless the grantor is exempt from the tax or does not pay, in which case the grantee (buyer) must pay the tax. An additional RETT of 1 percent applies to … the grantee is exempt, in which case the grantor must pay it. State RETT collections total about $1.1 billion …
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
… receipts totaled $34.4 billion through the first quarter of State Fiscal Year 2022-23, exceeding the Division of the Budget’s (DOB) Enacted Budget Financial Plan forecast … increasing, and may alter the trajectory for the remainder of the fiscal year. Bolstering rainy day reserve funds on or …
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)
… Objective To determine the extent of implementation of the two … included in our initial audit report, Efforts to Collect Delinquent Taxes (Report 2019-S-61 ). About the …
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)
… expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. Background The … the cumulative deficit in the County’s general fund for the fiscal year ending December 31, 2012. Chapter 468 of … 2013 requires the County to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water … Port Kent Water District 1, which provides water service to approximately 140 customers. The Town’s budgeted … not maintain adequate records, did not assess penalties to all tax payments received after the due date and did not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331DiNapoli: 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-novemberCUNY Bulletin No. CU-461
… of the Internal Revenue Code) from $125 to $240 per month for the period of January 1, 2012 through December 31, 2012. … the IRS released additional annual inflation adjustments for the monthly limit for transit passes and transportation in a commuter vehicle. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentCity 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-b6-14-13Prior Year Social Security and Medicare Tax Refund Certification (CUNY) - AC 3206 - Fillable
Prior Year Social Security and Medicare Tax Refund Certification (CUNY) - AC 3206 - Fillable
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3206-cuny-f.pdfSales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2021-22
Sales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2021-22
https://www.osc.ny.gov/files/local-government/data/excel/distressed-provider-assistance-proportional-share-2021-22.xlsxTown of Holland - Real Property Tax Exemptions (2018M-232)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/holland.pdfTown of Elba - Real Property Tax Exemptions (2018M-261)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/elba.pdfTown of Eden - Real Property Tax Exemptions (2018M-231)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/eden.pdf