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Efforts to Collect Delinquent Taxes (Follow-Up)
… audit report. The objective of our initial audit, issued August 24, 2021, was to determine whether the Department is …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followTown of Potter – Town Clerk (2020M-113)
Determine whether the Town of Potter Town Clerk deposited recorded reported and remitted collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Sidney Central School District - Financial Management (2019M-243)
… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with … recommendations and indicated they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Town of Morehouse – Records and Reports (2021M-182)
… complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. … Bank reconciliations were not performed. Monthly financial reports were not prepared for and submitted to the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Lancaster Central School District – Financial Management (2022M-37)
… Audit Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and … raised in the District’s response. 1 Lancaster Central School District – Financial Condition (2016M-101) … Determine whether the Lancaster Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37SUNY Bulletin No. SU-231
… Compensation benefit and any supplemental payments for on-the-job injuries. Affected Employees SUNY and Education Department employees who qualify for 403(b) tax sheltered annuity plans Effective Date(s) … benefits are exempt from Social Security and Medicare taxes. Workers’ compensation-related benefits are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-231-suspension-403b-tax-sheltered-annuity-plans-employeesOpinion 97-4
… firemen's benevolent association is governed by a special act of the State Legislature and is authorized to receive … be expended only in the manner prescribed by the special act (see, e.g., 1995 Opns St Comp No. 95-26, p 53). The … of a firefighter (1984 Opns St Comp No. 84-36, supra ). Of course, if the disability or death of a family member renders …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 2002-13
… (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided … pay for expenses for the department's annual fund-raising drive. You ask whether foreign fire insurance tax monies … St Comp No. 81-49, p 51; 1981 Opns St Comp No. 81-146, p 151; 1979 Opns St Comp No. 79-627, p 120). We have also …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 99-15
… behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax … needed to be raised by a village by real property taxation for all village purposes must be levied against all … to the extent that the State Legislature has provided for exemption from taxation (see, e.g., 1981 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 2026
… regarding a change in deduction priorities for After Tax 403(b) deductions in PayServ. Affected Employees … will be withheld in the following priority: Before Tax SRA/TDA, Plan Type 46 Before Tax Deferred Compensation Plan, Plan Type 49 After Tax … regarding a change in deduction priorities for After Tax 403b deductions in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… tax collections dropped 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, according to State Comptroller Thomas P. DiNapoli. Sales tax … local governments short by about $327 million compared to last year. Although the first quarter of 2020 was …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownDiNapoli Releases Analysis of Executive Budget
… reflects significant fiscal challenges related, in part, to higher than expected spending in the Medicaid program, according to an analysis released today by New York State Comptroller … proposed nearly $7 billion gap-closing plan remains to be identified by the Medicaid Redesign Team (MRT), …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetPerformance of the Excelsior Jobs Program
… Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement … (ESD) administers the Program and is responsible for determining whether businesses meet the eligibility … in New York State. Key Findings We sampled 25 companies for which, as of June 2015, ESD had authorized Program tax …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programDivision of Housing and Community Renewal Bulletin No. DH-94
… which implemented the 2016-2021 Agreement between the State of New York and DC-37, provides for salary increases retroactive to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilOversight of Homeless Shelters
… – between 2007 and 2018. The Office administers programs for the State’s low-income residents and provides support to … compliance with applicable rules and regulations. For 2018, Local Districts submitted $2 billion in gross claims to the Office for homeless housing reimbursement. Key Findings The Office is not providing …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersOther Bulletin No. 33
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the April 2016 Retroactive SCF M/C Salary Increase and … To inform the State University Construction Fund of OSCs automatic processing of the April 2016 Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-33-april-2016-state-university-construction-fund-scfIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… as prescribed in Tax Law §205. Business Taxes - Insurance 30221 Excess Line Broker Insurance Premium Tax Tax … in Article 12A of the Tax Law. 30351 Peer-to-Peer Car Sharing Tax Tax imposed on the receipts from shared … NYS (other than those from the MCTD). 30314 MTA Passenger Car Rentals Tax Tax imposed on the receipts from rentals of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesState Agencies Bulletin No. 2052
… one or more of the positions is eligible. Time on a paid leave of absence is included in the determination of … leave, paid sick leave, unpaid sick leave, paid family medical leave, or unpaid family medical leave is included in determining the number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employeesPrior Year Social Security and Medicare Tax Refund Certification (CUNY) - AC 3206 - Fillable
Prior Year Social Security and Medicare Tax Refund Certification (CUNY) - AC 3206 - Fillable
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3206-cuny-f.pdf