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XII.6.I Paying a Non-State Employee – XII. Expenditures
… guidance about: Determining employee status when making a payment to an individual who provided services to the … be used “as is” or as a template to create a determination form specific to the Business Unit’s needs. … IRS determine the worker’s classification by filing IRS Form SS-8. Attachment C – IRS Publication 963, Chapter 4, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up) (2021-F-30)
To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f30.pdfTown of Howard - Fund Balance Management (2018M-192)
… one-time expenditures, needed reserves and/or reducing property taxes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Byram Hills Central School District - Fixed Assets (2019M-153)
… asset disposal records. Locate all the assets identified in this report. Ensure all fixed assets with values that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Colchester , Town of Greene , Town of Kortright , City of Poughkeepsie and …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … whether a village may allow the New York State Division of Parole to utilize space in the village hall several times …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Low-Income Housing Trust Fund Program (Follow-Up)
… 2013-S-32 ). About the Program Our initial report, issued on August 25, 2014, examined whether Low-Income Housing Trust … and disbursed in an efficient manner to help meet the State’s critical low-income housing needs. The audit covered … projects, developing 4,775 housing units across the State. During the initial audit, we found that a significant …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Addison Central School District , Cattaraugus-Little Valley Central …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Opinion 96-15
… and partially from townwide functions, the town board should apportion the cost of the judgment equitably between … and partially from townwide functions, the town board should apportion the cost of the judgment equitably between …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2001-13
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (authority of a town to … making deliveries to certain commercial establishments. In general, public highways and roads are subject exclusively … the use of streets and highways by motor vehicles and, in certain instances, authorizes towns to include within such …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Department of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … we returned 10,414 refunds totaling almost $36.7 million to the Department for follow up evaluation and appropriate … and/or false information 928 2,796,792 Taxpayer failed to report correct income 722 4,018,168 Taxpayer used a …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxDiNapoli: Local Sales Tax Revenue Slows in 2016
… collections across New York state only grew 1.7 percent in the first six months of 2016, according to a report … P. DiNapoli. Overall, growth slowed from 2.6 percent in the first quarter to 0.8 percent in the second quarter. “While statewide sales tax revenues …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016DiNapoli: IDA Report Shows Tax Break Growth Slows
… New York’s Industrial Development Agencies (IDAs) reported … the downstate regions with 51,632 jobs; The Finger Lakes, Western New York, Southern Tier and Mohawk Valley regions …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsDiNapoli Halts $24 Million in Suspicious Tax Refunds
… 7,482 improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and approved 4.8 million … refund requests totaling $352.5 million are expected to be paid in the coming days. “Those who break the rules … “Tax cheats are continually coming up with new schemes to get money they aren’t entitled to. My office works …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county displays a …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateDiNapoli: State Tax Collections Continue to Exceed Projections
… three months of the 2021-22 State Fiscal Year, according to the monthly State Cash Report released today by New York … infusion of federal aid, give the state an opportunity to improve its long-term fiscal stability and better prepare … Financial Plan Report, State Fiscal Year 2021-22 Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsLocal Sales Tax Collections Up 19% in 2021
… $19.6 billion increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to a report released … the highest annual increase on record after a historic low in 2020 when local sales tax collections declined by 10%. Annual growth in 2019 was 4.7%. “The pandemic substantially changed …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021DiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… Tax collections for State Fiscal Year (SFY) 2020-21 totaled $82.4 … Comptroller Thomas P. DiNapoli. Total tax collections for SFY 2020-21 were $513.3 million lower than the previous … initial projections by $164.6 million. State Operating Funds spending totaled $104.2 billion, which was $2 billion, …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsDiNapoli: State Tax Receipts Outpaced Projections Through December
… Mid-Year Update to the Enacted Budget Financial Plan. On a year-over-year basis, collections were $5.5 billion higher … due to lower than anticipated spending from state capital projects funds. State Operating Funds spending totaled $91 …
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)
… of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town … were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22