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State Agencies Bulletin No. 2362
… Purpose: The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year … The purpose of this bulletin is to request verification of the agencys address to be displayed on Employee Form W2 for Tax Year 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… in a timely manner. Key Findings The Clerk did not always record, deposit, remit and report all collections accurately …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91DiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… property tax collections. But potential policy changes on the federal level creates uncertainty for the coming years … policy shifts have led to a steady reduction in the number of asylum seekers entering and remaining in the city’s care … been cut through prior year Programs to Eliminate the Gap. As a result, the city’s stated budget gaps are largely …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueState Agencies Bulletin No. 872
… To inform agencies of the new process for checking the Retirement Plan checkbox in Box 13 of the Form W-2 Wage and … In accordance with IRS Publication 590, “Individual Retirement Arrangements (IRAs),” and Instructions for Form W-2, the Retirement Plan checkbox in Box 13 of the Form W-2 must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2State Agencies Bulletin No. 2057
… the agency’s address to be displayed on Employee Form W-2 for Tax Year 2022. Effective Dates This bulletin is effective … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … email. Note: Changes made to the agency return address for Form W-2 also changes the return address for direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-taxDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… government sales tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) … Comptroller Thomas P. DiNapoli. Year-over-year growth in collections during the first half of 2025 almost doubled … local sales tax collections experienced stronger growth in the first half of 2025, future revenues may become less …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearOpinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … suitable headquarters for, and the promotion of fraternal intercourse among the members of such corporation, the … that the Association shall have all of the powers of a not-for-profit corporation, which include the power to rent …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Better Oversight Needed at Homeless Shelters
… them. The agency’s response is included in the audit. Full Report Office of Temporary and Disability Assistance: …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… the retirees may be: allowed a continuation of coverage for surviving spouses or certain other eligible persons for a period of time after the eligible retiree dies. … 1 Containing health insurance costs should be a priority for local governments and school districts. One way to reduce …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesState Agencies Bulletin No. 2053
… using the effective date of the Hire, Position Change, or Transfer action. OSC will automatically insert a row on the … 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-agencies/2053-april-2021-and-2022-civil-service-employees-association-cseaTown of Humphrey – Financial Management (2013M-116)
… funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Village of Suffern – Budget Review (B17-6-8)
… reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8DiNapoli Releases May State Cash Report
… lowest month-end balance since March 2014. For a detailed breakdown, go to http://www.osc.state.ny.us/finance/cbr.htm …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportOpinion 95-22
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-14
… This opinion represents the views of the Office of the State Comptroller at the time … govern the use of foreign fire insurance tax moneys except as otherwise provided in any special law. 1 These sections …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Agencies Bulletin No. 1364
… inform agencies of the new procedure to record receipt of Form AC3206 from employees who are receiving a prior year … require employers to obtain a completed and signed consent form from each affected employee to file a claim for refund … on the employee’s behalf, Section B must be completed in full, signed and returned to the agency payroll office on or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxOversight of New York State Forest Tax Programs (Follow-Up) (2023-F-18)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f18.pdfUnderstanding Local Government Sales Tax in New York State - 2020 Update
This report is an update to the Office of the State Comptroller’s March 2015 publication on local government sales taxes in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/understanding-local-government-sales-tax-in-nys-2020-update.pdfLocal Sales Tax Collections Growth Improves in Third Quarter of 2019
Local sales tax collections in New York State totaled $4.8 billion in the third quarter of 2019, an increase of 6.3 percent over the third quarter of 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-third-quarter-2019.pdf