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Opinion 97-20
… or purposes contrary to public policy (see e.g., 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp No. 81-49, p 51; …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2000-14
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … payable in a lump sum or in monthly installments. The court held that, although the "annuity funds" bore certain … 807, 691 NYS2d 1; but see 2000 Opns St Comp No. 2000-4, p 10, footnote 3). 4 September 27, 2000 Howard W. Smith, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… firemen or their families. The Association is comprised of all volunteer firefighters from the three fire companies that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… Local sales tax collections in New York state increased by 9.2% in January compared to the same month in 2022, according to an analysis released today by State … Local sales tax collections in New York state increased by 92 in January compared to the same month in 2022 …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearState Agencies Bulletin No. 1743
… the percentage method on the annual basis (refer to IRS Publication 15 for additional information). Due to late …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveState Agencies Bulletin No. 434
… used by OSC in time entry for employees who are due a tax refund. Affected Employees Employees who are due tax refunds … Effective Date Immediately Background OSC receives tax refund requests for Federal, New York State, New York City, … voucher through the Central Accounting System. A separate refund check is then mailed to the requesting agency. Seven …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservCity of Binghamton – City Operations (2015M-280)
… have established a capital assessment fee to help offset the cost of water debt issued, they have not established a similar fee to help offset the cost of sewer debt issued. Key Recommendations … establishment of a sewer capital assessment fee to help offset the sewer debt. …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280State Agencies Bulletin No. 1813
… W-4 is now available on the Internal Revenue Service (IRS) website. The New York State Department of Taxation and … Tax Data pages as follows: Main Menu>Payroll for North America>Employee Pay Data USA>Tax Information>Update Employee … Tax Data page as follows: Main Menu>Payroll for North America>Employee Pay Data USA>Tax Information>Update Employee …
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. 1891
… is to inform agencies of the processing requirements for employees who claim exempt from Federal, State, and/or … year 2020 and intend to claim exemption in 2021 must file a new Form W-4 by February 16, 2021 to claim exemption for … all employees appearing on the report. If the employee does provide new form(s), agencies must update the …
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
… requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2022. … Employees Employees who claimed exempt from Federal, State and/or Local tax withholding in 2021 and employees who … 2022 to claim exemption for tax year 2022. The New York State Department of Taxation and Finance requires form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022Opinion 92-17
… in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement … between a county and all cities within the county pursuant to Tax Law, §1262(c) must provide that a portion of the … county or school district purposes shall be distributed to the towns in the county or whether such areas may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-17State Agencies Bulletin No. 1845
The purpose of this bulletin is to inform agencies of actions that must be taken to correct employees addresses and tax data
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataState Agencies Bulletin No. 1115
… claimed exempt from Federal withholding for 2011 must file a new Form W-4 by February 16, 2012 to claim exempt for the … New York State Department of Taxation and Finance requires a new form IT-2104-E (Certificate of Exemption from … Withholding’ below” radio button. Save the page. Note : The above steps must also be followed to update the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012Town of Gaines – Town Clerk/Tax Collector (2021M-172)
Determine whether the Town of Gaines (Town) Clerk/ Tax Collector (Clerk) adequately performed her financial duties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/gaines-2021-172.pdfCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hornell-2020-140.pdfOpinion 95-15
… (authority of school district to charge public library with proportionate share of tax refund) REAL PROPERTY TAXES … Property Tax Law authorizes an "appropriate tax levying body" to refund taxes attributable to certain "clerical … or special district are refunded. The term "tax levying body" as used in section 556(1)(a) generally includes the …
https://www.osc.ny.gov/legal-opinions/opinion-95-15State Agencies Bulletin No. 1800
… purpose of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to the PayServ Federal Tax Data page. Affected Employees Newly hired … purpose of this bulletin is to inform agencies of the new Federal Form W4 Employees Withholding Certificate and the …
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
… Data Type Class of Local Government Sources Debt, Revenue, Expenditure, Balance … Local Government Financial Data Sources …
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
… The State Comptroller determined this was due in part to market volatility and aspects of how the city calculates … property taxes. “New York City’s residential real estate market has proven resilient to the pandemic as prices remain … co-ops and condos are generally not assessed based on market value driven by sales prices, but instead on the value …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersOpinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34