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Opinion 2000-14
… prior to retirement; there would be no fiscal obligation for the school district to provide payments into the program … a percentage of pay, into a "tax deferred annuity program" for its teachers. Under the program, all school district … prior to retirement. There would be no "fiscal obligation" for the school district to provide payments into the program …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Local Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. Background 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 … in the 2013 fiscal year. Key Findings The Board did not establish adequate internal controls over the receipt and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsState Agencies Bulletin No. 434
… information regarding new Earnings Codes used by OSC in time entry for employees who are due a tax refund. … the result of incorrect coding of employees' tax status in Job Data or Employee Tax Data. Currently OSC reviews the … This new process will allow agencies to view the refunds in the Payroll System. The new Earnings Codes are: TF1 - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… collections totaled $844 million, an increase of 8.8%, or $68 million, over January of 2022. Every county … year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearState Agencies Bulletin No. 2052
… Bulletin 2052.1 . Purpose: The purpose of this bulletin is to provide information and processing instructions regarding the new health care and … hygiene worker bonuses (Health Care Bonus) for eligible State employees of the Executive Branch, the State University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employeesOpinion 92-17
… TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, include a share of county sales tax revenues for towns. … of this Office. In that case, a town brought suit against the county and the State Comptroller challenging …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Town of Danby – Town Clerk (2022M-08)
… and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the … they did not properly deposit and remit all collections to the appropriate parties in a timely and accurate manner. … account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Village of Suffern – Budget Review (B21-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Wyandanch Union Free School District – Budget Review (B21-7-1)
… District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1City of Lockport - Budget Review (B19-1-7)
… for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described in …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Division of Housing and Community Renewal Bulletin No. DH-132
… calculating the Non-Pensionable Lump Sum Payment amount. Full Payment Amount: The following employees will receive the full payment amount of $3,000: Employees with an Employee … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lumpCUNY Bulletin No. CU-842
… employee’s taxable gross, and reported on the employee’s Form W-2. The retroactive payments are supplemental taxable … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-842-2023-2024-professional-staff-congress-psc-retroactiveTown of Gaines – Town Clerk/Tax Collector (2021M-172)
Determine whether the Town of Gaines (Town) Clerk/ Tax Collector (Clerk) adequately performed her financial duties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/gaines-2021-172.pdfCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hornell-2020-140.pdfX.6 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES This section informs New York State agencies of established Special Use Vendor IDs used in the Statewide Financial System (SFS). … payments from the agencies’ sole custody account to the State’s General Checking account. These payments will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewOpinion 95-15
… library with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks … share of tax refund) EDUCATION LAW, §§255(1), 259(1); REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A school … meet the estimated expenditures of the school district ( id .). Taxes for library purposes must be levied and …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Local Government Financial Data Sources
… and Tax Levy County, Town OSC: Tax Data Verification Form Taxable Valuation, Tax Levy and Tax Limit City, Village OSC: Constitutional Tax Limit Form Taxable Valuation and Tax Levy School District Taxation … and Finance Tax Limit County OSC: Constitutional Tax Limit Form Enrollment School District SED …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… new tax breaks for seniors and the working class that are largely temporary, according to DiNapoli’s report. These … reportedly aimed at helping working class Americans are temporary and limited in scope. New deductions for … tip income, overtime pay, and interest on new car loans are in effect only for tax years 2025 to 2028, and limited to …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… compared to 149% for the city’s least expensive homes. Renters are also impacted by the city’s tax system even … cost to the building owner which is often passed on to renters. During the pandemic, rental properties in the top …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeowners