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Opinion 96-2
… 835, 554 NYS2d 269, appeal denied 76 NY2d 714, 564 NYS2d 718; see also McKinney's Statutes, §397). Since the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2State Agencies Bulletin No. 922
… Purpose To ensure compliance with New York City tax withholding requirements, OSC is using county … is currently limited to the counties of New York City (New York, Richmond, Kings, Queens and Bronx) and the … Nassau and Westchester where postal codes overlap New York City. Affected Employees All employees who have a Home …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… First Quarterly Update by $2.4 billion, according to the September State Cash Report released by State Comptroller … collections continued to run ahead of projections through September,” DiNapoli said. “However, there are economic … $12.9 billion, or double the amount collected through last September, but $560.2 million below DOB’s latest financial …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… income tax collections, fueled by continued income growth in 2025,” DiNapoli said. “But the federal government shutdown and other policy shifts in Washington could weigh heavily on New York’s economy and … billion, nearly $4.6 billion higher than the same period in SFY 2024-25, reflecting, in part, strong collections in …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearSUNY Bulletin No. SU-231
… Tax Deferred Annuity ED TDA Copeland Locked_Query_083 (EE annuity contrib while on WC) has been developed in the PS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-231-suspension-403b-tax-sheltered-annuity-plans-employeesCUNY Bulletin No. CU-607
… Purpose To notify CUNY agencies of the 2018 Pre Tax Transit and Parking rate changes pursuant to IRS Release, … Affected Employees CUNY employees enrolled in the CUNY Transit and Parking Benefit Transportation Spending Account Program who have a CUNY Pre Tax Transit Benefit (code 438) and/or CUNY Pre Tax Parking …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesCUNY Bulletin No. CU-478
… Department of Civil Service Employee Benefits Helpline at (800) 833-4344 or (518) 457-5754 to obtain a statement … of Civil Service’s Employee Benefits Helpline at (800) 833-4344 or (518) 457-5754. Questions regarding coverage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… by about $327 million compared to last year. Although the first quarter of 2020 was relatively strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 percent statewide …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownState Agencies Bulletin No. 1014
… Purpose To inform agencies of new functionality in PayServ that allows for the selection of a 30% tax rate … M-1 or Q-1 visa Effective Date(s) Immediately Background In accordance with the 2010 IRS Instructions for Form 1042-S, … a specific Treaty ID value for each country code in PayServ. This value can be chosen in the Treaty ID field …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsOpinion 90-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be foreclosed … by actions in rem pursuant to title 3 of article 11 of the Real Property Tax Law RPTL and whether a city housing …
https://www.osc.ny.gov/legal-opinions/opinion-90-42DiNapoli Releases State Cash Report
… from the prior month. The cash report focuses primarily on the General Fund and All Governmental Funds. The General … and other fiscal issues. These are easily accessible on his transparency website called Open Book New York ( …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportPerformance of the Excelsior Jobs Program
… jobs and/or make significant capital investments. Empire State Development (ESD) administers the Program and is … to receive annual tax credits. As of March 31, 2015, the State has committed over $548 million in Program tax credits … as of June 2015, ESD had authorized Program tax credits on 39 occasions totaling $4.84 million. Based on our testing, …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programSUNY Bulletin No. SU-123
… travel, room and board. These payments are reportable on Form 1042-S and may be subject to nonresident alien tax … student has all required paperwork (i.e. SSN/ITIN and Form W-8BEN) The following fields must be populated: o Tax Treaty/NR Data Date of Entry: (from Form W-8BEN) Eligible Income Code: Enter Code 15 Country: (enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsDiNapoli: Local Sales Tax Collections Increase by 3.6% in Third Quarter Over Last Year
… to the office and the number of international travelers is nearing pre-pandemic levels, although parts of the city’s …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-local-sales-tax-collections-increase-3-point-6-percent-third-quarter-over-last-yearDiNapoli: State Tax Receipts Exceed Initial Projections By $7.2 Billion Through First Six Months
… than forecast by the Division of the Budget (DOB) in the First Quarter Update to the Financial Plan, released last … collections exceeded May estimates by $4.8 billion and the First Quarter Update forecast by $583.2 million. … and nearly $1.5 billion lower than forecast in the First Quarter Update, primarily due to lower than anticipated …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-state-tax-receipts-exceed-initial-projections-72-billion-through-first-six-monthsDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… were $3.1 billion higher than those through September 2023, primarily driven by the Personal Income Tax (PIT) … and $2.9 billion higher than the same period in SFY 2023-24, reflecting, in part, the impact of wage and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State slowed to … today by State Comptroller Thomas P. DiNapoli. County sales tax collections, excluding all cities, increased only … collections. “There has been a general downward trend in sales tax collection growth over the last several years and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … Whether a volunteer fire department may expend foreign fire insurance tax moneys to remodel and purchase appliances for …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 92-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (representation of owners of … tax certiorari practice limited to representing the owners of property located outside the village …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 2000-14
… the teacher prior to retirement; there would be no fiscal obligation for the school district to provide payments into … retirement; and the school district would have no fiscal obligation regarding payments due from the program to the … the teacher prior to retirement. There would be no "fiscal obligation" for the school district to provide payments into …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14