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DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… million in questionable or fraudulent personal income tax refunds from being paid so far in 2015. DiNapoli's office … “Millions of honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con … new or traditional, my auditors work diligently to expose tax cheats.” DiNapoli said. “As refund fraud and identity …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… Local sales tax collections showed sluggish growth in 2016 compared to … to New York State Comptroller Thomas P. DiNapoli. "Sales tax collections are a crucial, yet unstable source of revenue … DiNapoli’s report include: Regionally, the strongest sales tax growth in 2016 was in the Mid-Hudson Valley with a 2.9 …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsDiNapoli: State Tax Revenues $3 Billion Below Last Year
… in November were $105.4 million, or 4.3 percent, above 2019, due to higher withholding and lower refunds. Sales tax … anticipates repaying before the end of the fiscal year. On Dec. 15, the state repaid $1 billion of that borrowing; the …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearDiNapoli: June Tax Receipts Down 17.3% From Last Year
… State tax receipts in June were down $1.5 billion or 17.3 percent … “As steps toward an economic reopening continue, state tax revenues remain far short of pre-pandemic levels,” … COVID-19 crisis.” Other items of note in the report: June tax receipts were $475 million below DOB’s latest …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearDiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months … by State Comptroller Thomas P. DiNapoli. “The shift of the tax filing deadline from April to July this year added to the … which is driving both unanticipated spending and declining tax receipts. Washington’s continued delay on further federal …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyDiNapoli: State Tax Revenues Down $767 Million in May
… State tax receipts in May were down $766.9 million or 19.7% from the previous … according to the monthly state cash report released today by State Comptroller Thomas P. DiNapoli. “With an economy … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayDiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by 1.1% in May … compared to last year. “Modest growth in local sales tax collections could be challenging for local officials … experienced the strongest growth at 7.2%. Monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayDiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… Local government sales tax collections in New York state totaled $5.5 billion in the … today by State Comptroller Thomas P. DiNapoli. “Sales tax collections were quite strong in the first quarter,” … report found: On a monthly basis, statewide sales tax collections increased by 9.2% in January and 14.1% in …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… Local sales tax collections in New York state increased by 5.1% in … million compared to the same time last year. “Local sales tax collections continued to grow in November,” DiNapoli … experienced year-over-year increases. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion in the … quarter of 2023, growing 7.1%. “Growth in local sales tax collections slowed in the second quarter, returning … Forty-nine out of 57 counties had year-over-year sales tax increases during the second quarter, totaling 2.4% …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterDiNapoli: Local Sales Tax Collections Increased by 4% in August
… Local sales tax collections in New York state grew by 4% in August … million compared to the same time last year. “Local sales tax collections in August continue a pattern of moderate … had the largest decline at 7.7%. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in July … time last year. “There was little growth in local sales tax collections in July compared to last year,” DiNapoli … next year, they must set realistic expectations for sales tax collections.” In July: New York City’s collections …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… (District) officials properly established the District’s tax certiorari reserve fund and maintained it at a reasonable … The Board of Education (Board) properly established the tax certiorari reserve fund and maintained it at a reasonable … District officials did not develop procedures to ensure: Tax certiorari judgments were adequately tracked. Reliable …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163DiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in August … up $68 million year over year. “Growth in local sales tax collections improved in August, year over year, after … encouraging, local officials must keep in mind sales tax revenues can be volatile and budget cautiously.” In …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustDiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by 2.3% in … million year over year. “October growth in statewide sales tax collections was led by New York City, buoying monthly … in September,” DiNapoli said. “Recent volatility in sales tax collections warrants caution for local governments as …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberDetermining Tax Liability of Maintenance Deductions
Attachment from State Agencies Bulletin P-905
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-905-attachment.pdfExamples of the Tax Calculation Methodology
Attachment B from CUNY Payroll Bulletin No. 110
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-110-attachment-b.pdfDetermining Tax Liability of Maintenance Deductions
Attachment from State Agencies Bulletin P-995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-995-attachment.pdfIRS Publication 5 B Tax Guide Fringe Benefits
IRS-publication-15-B-tax-guide-fringe-benefits.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/IRS-publication-15-B-tax-guide-fringe-benefits.pdfSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdf