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Opinion 90-62
… inability to perform duties) PUBLIC OFFICERS LAW, §§30, 36; TOWN LAW, §32: An elected town superintendent of highways … is removed from office pursuant to Public Officers Law, §36, or a vacancy in the office is created under Public … of the superintendent to act). Public Officers Law, §36 provides statutory procedures for removal of a town …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Unified Court System Bulletin No. UCS-264
… taxable gross and will be reported on the employee’s Form W-2. The adjustments (AJR, and Retro (RXX)) are … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-264-retroactive-salary-increases-bargaining-units-sr-sy-and-s9DiNapoli: Tax Cap Nears Two Percent for 2018
… districts, 44 cities and 10 villages. "After two years of tax growth being limited to less than one percent, … in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018DiNapoli: Local Sales Tax Revenue Slows in 2016
… by $80 million in the first half of 2016, which accounts for the majority of local sales tax growth statewide. Of the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016DiNapoli: Tax Cap at Two Percent for 2019
… The tax cap, which first applied to local governments in 2012, limits tax levy increases to the lesser of the rate … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019DiNapoli: IDA Report Shows Tax Break Growth Slows
… regions accounted for 57 percent of the total net jobs gained through IDA projects in 2016, with Long Island … at $96 billion currently underway. In today's economy, it is important communities benefit when offering tax breaks. … supporting local economic development efforts are worth it." DiNapoli’s annual report found the state’s 109 active …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsLocal Sales Tax Sharing in New York State
… their local sales tax revenue with cities, towns, villages and, in a few instances, school districts within their … with statute or pursuant to sharing agreements between the county and its city or cities. Provided below is an interactive visualization that includes a thematic map highlighting the share of sales tax revenue that counties …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateDiNapoli: State Tax Collections Continue to Exceed Projections
… State tax receipts exceeded the Enacted Budget Financial Plan forecast by $4.8 billion … $30.9 billion, almost $17 billion more than received in the same period last year, spurred in part by a $13.5 billion year-to-year increase in personal …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsTown of Easton – Sales Tax Allocation (2014M-355)
… was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, … Key Findings Town officials did not allocate sales tax revenue to the town-outside-village funds to reduce the real property tax levies in these funds before allocating any remaining …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355DiNapoli: School District Tax Levy Cap Below 2 Percent
… with fiscal years starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentLocal Sales Tax Collections Up 19% in 2021
… 50% in the second quarter and remained strong for the rest of the year, with 20% growth in the third quarter and … levels until the fourth quarter of 2021, well behind the rest of the state, which recovered to pre-pandemic levels by … 2020. New York City’s collections did grow faster than the rest of the state in the third quarter (27.9%) and fourth …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Oversight of New York State Forest Tax Programs
… carbon storage, forest products (e.g., timber), jobs, scenic beauty, and outdoor recreation opportunities. Of the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… the Amended Executive Budget Financial Plan in February (latest projections), and $6.8 billion higher than forecast in … better than anticipated,” DiNapoli said. “We face a long road to recovery, and the state’s economy still faces … last year. The General Fund ended the fiscal year with a balance of $9.161 billion, an increase of $216.6 million …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsTown of Chester – Property Tax Exemptions (2016M-325)
… of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 … August 2, 2016. Background The Town of Chester is in Orange County and has a population of approximately 12,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… for contracts already in effect, and which provide for a renewal, the contractor must certify, prior to the commencement date of the renewal term, that the contractor has filed with DTF the … value of any contract, amendment, extension, or renewal, with one unusual exception that would occur if said …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: State Tax Receipts Outpaced Projections Through December
… collections were $5.5 billion higher than those through December 2023, according to the monthly State Cash Report … over last year. Business taxes, which include collections from the pass-through entity tax (PTET), totaled $20.2 … primarily due to lower than anticipated spending from state capital projects funds. State Operating Funds …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberTown of Warsaw – Tax Collection Remittance (P1-24-22)
… approximately $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made one … and indicated that they planned to initiate corrective action. … Determine whether the Town of Warsaw Town Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Java – Tax Collection Remittance (P1-24-21)
… Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to finance …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Middlebury – Tax Collection Remittance (P1-24-25)
… report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 … initiate corrective action. … Determine whether the Town of Middlebury Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25