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Rockland County – Budget Review (B6-13-22)
… if the budget is not adjusted. Issuing serial bonds to cover the costs of tax certiorari claims and operating … appropriations in the budget that will be sufficient to cover estimated uncollected property taxes in 2014. If …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… controls over the Tax Collector’s financial activities for the period January 1, 2013 through July 31, 2014. … 140 customers. The Town’s budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … and inaccurate. The Board did not adopt realistic budgets for the water district. The Board did not properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331DiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… November’s sales tax collections totaled $1.3 billion for local governments statewide, $102 million less than in … need for significant aid from the federal government as COVID-19 infection rates increase and more restrictions curb … on the job and help implement the delivery of the vaccine.” Regionally, November sales tax collections were …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberCUNY Bulletin No. CU-461
… inflation adjustments for the monthly limit for transit passes and transportation in a commuter vehicle. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentCity of Yonkers – Budget Review (B6-14-13)
… are outstanding. Key Findings Revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents may not be … and the appropriations for employee pension costs, tax certiorari settlements and firefighter overtime may not …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Opinion 91-29
… FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television charges, and …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Other Bulletin No. 33
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-33-april-2016-state-university-construction-fund-scfVillage of Suffern – Budget Review (B8-15-13)
… Projected financial results for the water fund for 2014-15 show a surplus of about $209,000, which, along with a rate … Projected financial results for the sewer fund for 2014-15 show a deficit of about $111,000, which will further increase …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13State Agencies Bulletin No. 2136
… the increase in taxes in the paycheck dated May 24, 2023. Answer any questions from employees asking about the TBA earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be capped at 2%, the same as last year, according to … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions, …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearChild and Dependent Care Credit
… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid … inappropriate credits valued at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit … including the existence and dollar amount of the subsidy. The findings from this examination demonstrate the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditDiNapoli: Moderate Growth in Local Sales Tax Collections for First Half of 2017
… last year. "Local sales tax growth across the state is welcome news, especially for many of our upstate communities … Tier (4.5 percent), Central New York (4.4 percent), Mohawk Valley (4.3 percent) and Finger Lakes (4 percent) regions had …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-moderate-growth-local-sales-tax-collections-first-half-2017DiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… dedicated contributions within the year they were made and report how the money was spent to the public and state officials. “New Yorkers have contributed more than … support through personal income tax check-offs, including fish and wildlife programs; missing and exploited children …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsDiNapoli Releases October State Cash Report
… Enacted Budget projections, $46.6 million higher than the latest projections, and nearly $2.5 billion lower than a year … go to http://www.osc.state.ny.us/finance/cbr.htm DiNapoli's office issues a state cash report every month identifying …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportState Agencies Bulletin No. 2026
… to agencies regarding a change in deduction priorities for After Tax 403(b) deductions in PayServ. Affected … Employees Employees participating in both the 403(b) and Deferred Compensation programs are affected. Effective … Tax SRA/TDA, Plan Type 47 Agency Actions Agency payroll officers should notify employees that they may see changes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxOpinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer … annuities for the benefit of members of a volunteer fire company. You ask whether foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for … Law §§9104[a][1]-[3]; 9105[d][2][B]-[D]). In a multi-company fire department, the initial recipient of the foreign …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… and clean energy projects.” IRA Grants Energy, clean air and conservation programs funded through the IRA provide … grants to assist communities in identifying sources of air pollution and engaging with regulators to address them … IRA Residential Clean Energy (RCEC) and Energy Efficient Home Improvement (EEHI) tax credits, which incentivize …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkers2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfRockland County – Budget Review (B22-6-9)
… expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9