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Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
Did Town of Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/gorham-town-2025-106.pdfState Agencies Bulletin No. 1829.2
… bulletin supersedes Payroll Bulletin No. 1829 .1 . Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … for the salary increase unless the employee is budgeted as per diem but is paid using FEE. Employees who were on a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18292-april-2020-civil-service-employees-association-csea-retroactive-2DiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… including the elimination of the more than $67 billion in state and local tax deductions reported by New Yorkers on … been part of the federal income tax since its inception in 1913, would be eliminated. This could significantly impact … New Yorkers because: New Yorkers reported $47.3 billion in itemized deductions for income taxes and $20.2 billion for …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… of settlement money the state has largely committed for various uses. “Personal income tax collections continue … government spending and more than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearEast Irondequoit Central School District - Financial Management (2019M-28)
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Tri-Valley Central School District - Financial Management (2020M-17)
… [read complete report - pdf] Audit Objective Determine whether the Board and … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town … to the Supervisor and County Treasurer (Treasurer) in a timely manner. Reconcile her bank account or identify … tax payments received from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247City of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1State Agencies Bulletin No. 1101
… Credit GEO Geographic Pay IPF Inconvenience Pay – Full IPP Inconvenience Pay – Part LEP Non-Taxable Lieu of … Earning AGP Adj Geographic Pay AIF Adj Inconvenience Pay Full AIP Adj Inconvenience Pay Part ALP Adj Location Pay AMS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesOpinion 2004-3
… amount equal to the following percentages of the average full valuation of taxable real estate of such … city …, less … annually by a city to: (1) two percent of the "average full valuation" of the "taxable real estate" of the city … the tax limit, leaving for current operating expenses, the full amount which can be raised within the tax limit. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 2000-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an … members of association) INSURANCE LAW §§9104, 9105: A benevolent association may use foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 2000-16
… (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax … group life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special … beneficiaries. The opinion, however, does not discuss the meaning of the word "family." Further, we are not aware of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 99-3
… in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's Benevolent Association (use of tax moneys … charitable organization as memorial in honor of deceased firefighter) INSURANCE LAW, §§9104, 9105: A benevolent … tax moneys for the care and relief of disabled or indigent volunteer and exempt firefighters and their families may …
https://www.osc.ny.gov/legal-opinions/opinion-99-3DiNapoli Releases Annual IDA Report
… salary of jobs to be created was estimated at $38,570 for full-time employees. In addition to reviewing the financial … to improve their compliance with reporting requirements. FULL REPORT: Performance of Industrial Development Agencies …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportState Agencies Bulletin No. 2129
… the agency must insert a row on the Additional pay page at the Effective Date level of Earnings Code BNP and enter … agencies must insert a row on the Additional Pay page at the Effective Date level of Earnings Code BNP and enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… This bulletin supersedes Payroll Bulletin No. 2129 . Purpose: The purpose of this … for the Signing Bonus payment if they return to the payroll prior to the Payment End Dates listed above. OSC … Leave of Absence/MLS) on 03/31/2023 and who return to the payroll prior to the applicable Payment End Date in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… of taxes and fees collected via DTF’s CARTS system. Personal Income Tax 30101 Personal Income Tax Tax imposed on the income earned within … by the State and municipalities on the sales of tangible personal property and the provision of services, pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesUnified Court System Bulletin No. UCS-251
… increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be … increase or $1,000, whichever is greater.If the employee does not meet the incumbency criteria, the employee will be … increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… Tax collections of $38.2 billion through the first half of the fiscal year were $675.6 million … tax collections and lower-than-expected spending through the first six months of the fiscal year,” DiNapoli … position over the remainder of the year.” Tax receipts through the first six months were $4 billion, or 11.7 …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli Releases April State Cash Report
… Thomas P. DiNapoli. "The fiscal year is off to a rocky start. Tax collections for the first month of the … Executive shortly, should provide information about how recent collections are anticipated to affect the financial …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-report