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Opinion 93-27
… (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village area) MUNICIPAL HOME RULE LAW, … their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-27DiNapoli Releases April Cash Report
… One month into the state’s 2015-2016 fiscal year, state tax collections totaled $8.6 billion, an increase of 21.4 percent from last April, primarily due to an increase … were $23.7 million lower than newly released Division of the Budget (DOB) projections, according to the April state …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportTaxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from … Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections decreased by 0.6 percent, primarily reflecting the adverse economic … In SFY 201920 reported New York State tax collections increased by 97 percent …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… complete report - pdf] Audit Objective Determine whether the Town Assessor is properly administering select real … ownership or residential percentage used in calculating the exemption. Key Recommendations Ensure all applications … corrective action. Appendix C includes our comments on the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… Assessors are properly administering select real property tax exemptions. Key Findings Of the 252 granted exemptions we … not review the exemptions calculated by the Real Property Tax System (RPTS) after they were entered by the clerk, … Assessors are properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207As Personal Income Tax Checkoffs Increase in Number, Disbursements Lag for Most Funds
Of the 42 states that impose a personal income tax, nearly all allow taxpayers to make charitable contributions through checkoffs on their personal income tax (PIT) returns.
https://www.osc.ny.gov/files/reports/pdf/tax-checkoffs-2024.pdfState Agencies Bulletin No. 1108
… Credit GEO Geographic Pay IPF Inconvenience Pay – Full IPP Inconvenience Pay – Part LEP Non-Taxable Lieu of … Expense AGP Adj Geographic Pay AIF Adj Inconvenience Pay Full AIP Adj Inconvenience Pay Part ALE Adj Lieu of Expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1108-2011-2012-deficit-reduction-plan-employees-designated-management-orState Agencies Bulletin No. 1144
… Credit GEO Geographic Pay IPF Inconvenience Pay – Full IPP Inconvenience Pay – Part LEP Non-Taxable Lieu of … Expense AGP Adj Geographic Pay AIF Adj Inconvenience Pay Full AIP Adj Inconvenience Pay Part ALE Adj Lieu of Expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1144-2012-2013-deficit-reduction-plan-employees-designated-management-orState Police Bulletin No. SP-255
… and transfers requested on the Job Action Requests or Transfer Requests page with an effective date on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-255-retroactive-april-2023-april-2024-and-april-2025-salary-increases-stateTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringChenango Valley Central School District -- Budget Review (B19-4-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2City of Yonkers – Budget Review (B17-6-10)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017-18 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … City of Yonkers Budget Review B17610 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Village of Suffern – Budget Review (B22-6-2)
… are reasonable. The Village’s tentative budget includes a tax levy of $12,029,454, which is within the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2State Agencies Bulletin No. 2028
… Withholding Recommendation If the agency determines the full or partial value of the April 2022 M/C Performance … from DOB as explained in Budget Bulletin D-1144. If the full value is withheld, the agency must submit a Data Chg on … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 2138
… Withholding Recommendation If the agency determines the full or partial value of the April 2023 M/C Performance … from DOB as explained in Budget Bulletin D-1148 . If the full value is withheld, the agency must submit a Data Chg on … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2138-april-2023-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 2234
… Withholding Recommendation If the agency determines the full or partial value of the April 2024 M/C Performance … in Division of the Budget Bulletin D-1152 . If the full value is withheld, the agency must submit a Data Chg on … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2234-april-2024-managementconfidential-mc-performance-advancesXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… 30600 Energy Conservation Thru Improved Transportation Bond Fund 30610 Park and Recreation Land Acquisition Bond … TRUST FUNDS SFS Fund Value Fund Title 22022 College Savings Account 66000-66001 College Savings Account Agriculture Producers’ Security Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrUnified Court System Bulletin No. UCS-281
… by Judges and Justices of the Unified Court System each calendar year must equal: The statutory salary, provided the … LEG on 12/28/18 or later Judges who were returned to the payroll using the Action Rehire or Return from Leave on … In addition, include monies that will be calculated by the payroll system using Earnings Code RGS in Pay Period 19C. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtReporting Member Contributions – Enhanced Reporting
… purposes. Contributions are reportable as wages to NYSLRS. All ERS Tier 3, 4, 5 and 6 required contributions (not for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsPrior Year Social Security and Medicare Tax Refund Certification - AC 3206
Prior Year Social Security and Medicare Tax Refund Certification - AC 3206