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Opinion 99-15
… -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority to provide solely because property not served by water or sewer system) SEWERS AND … SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not served by water or …
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 … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients …
https://www.osc.ny.gov/legal-opinions/opinion-90-34State Agencies Bulletin No. 864
… employees with Earned Income Credit (EIC) for the current tax year (2008) and to provide the requirements for tax year 2009. Affected Employees Employees who are eligible … Earned Income Credit (EIC) is a credit that reduces the tax owed for certain workers. Employees who expect to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentVillage of Hempstead -- Budget Review (B7-15-7)
… is limited. The Village’s proposed budget includes a tax levy of $64,397,475, which exceeds the allowable tax levy limit. The Village’s proposed budget includes the use of $500,000 from the tax stabilization reserve to lessen the real property tax …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7DiNapoli: 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% … million from the same time last year. “Overall local sales tax collections were strong in August, even with many counties participating in the gas tax holiday,” DiNapoli said. “With consumer spending …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearOpinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing … for illegal purposes or purposes contrary to public policy (see e.g., 1989 Opns St Comp No. 89-16, p 34; 1987 …
https://www.osc.ny.gov/legal-opinions/opinion-97-20State Agencies Bulletin No. 1303
… Purpose To inform agencies of the content information for the 2013 Form 1042-S. Background According to the IRS instructions for …
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
… Purpose To inform agencies of the content information for the 2012 Form 1042-S. Background According to the IRS instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1231-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 439
… 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 anyone claiming Federal tax-exempt status to file a new W-4 by February 15 each year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/439-claiming-exempt-federal-andor-state-tax-withholdingState 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. 1743
… provide agencies with information regarding OSC’s revised tax refund policy for employees who were/are on a paid … The NYS payroll system (PayServ) processes employee income tax withholding using the percentage method on the annual … Compensation earnings that should be excluded from tax withholdings. The periodic cleanup can produce a large …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveOpinion 92-22
… OF INTEREST -- Contracts (representation of owners of property located outside municipality in assessment review … -- Ethics (village comptroller representing owners of property located outside village in assessment review … certiorari practice limited to representing the owners of property located outside the village without violating …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 2000-14
… dollar amounts or as a percentage of pay, into a "tax deferred annuity program" for its teachers. Under the … comment with respect to issues of federal and state income tax law or liability for social security contributions, or … bargaining agreement may make annual payments into a tax deferred annuity program for its teachers …
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)
… The Firemen's Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the Association is to … from the three fire companies that make up the Le Roy Fire Department and is funded almost exclusively from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsState Agencies Bulletin No. 952
… the automatic processing of Social Security and Medicare tax withholding refunds related to Military Stipend wages. … wages were not exempted from Social Security and Medicare tax withholdings for the paychecks issued January 7, 2009 … Questions regarding this bulletin may be emailed to the Tax and Compliance mailbox. … To inform agencies of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… increased by 9.2% in January compared to the same month in 2022, according to an analysis released today by State … of Taxation and Finance. In the third month of each calendar year quarter, these distributions are adjusted … annual report covered the October-December quarter and calendar year 2022. Table Monthly Local Sales Tax Collections …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearOpinion 97-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy … for illegal purposes or purposes contrary to public policy (see e.g., 1995 Opns St Comp No. 95-14, p 29 and …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Administration and Collection of Real Estate Transfer Taxes
… 31, 2017. Background The RETT was enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or … rate of $2 for every $500 of consideration exchanged. The tax is paid by the grantor (seller), unless the grantor is …
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-billionDiNapoli: 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-2023