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Opinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department may determine to use foreign …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 92-22
… its own assessment roll utilizing the assessments on the county assessment roll as a guide. We assume that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 2000-14
… to provide payments into the program after a teacher's retirement; and the school district would have no fiscal … 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). 3 NYPIRG , supra, involved … Law §201(4) because the award would be made to employees who terminated their services for reasons other than …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Local Government
Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials
https://www.osc.ny.gov/local-governmentFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. … almost exclusively from the foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… in New York state increased by 9.2% in January compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. … totaled $1.89 billion, up $159 million compared to the same time last year. “As we head into a new year, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearOpinion 2000-6
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that … jurisdiction and control of the fire department which, in the case of a village fire department, will generally be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 780
… Purpose To provide the 2007 W-2 year-end processing schedule and policies. … The 2007 Form W-2 Wage and Tax Statements will be prepared by OSC and mailed directly to the employees’ addresses on … must be reported for State and Local taxes. If there is a minus sign (-) with this amount, State and Local taxes have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/780-2007-w-2-year-end-processingOpinion 89-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … be allocated between or among the volunteer fire companies of a multi-company fire department in proportion to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 90-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers (transfer of …
https://www.osc.ny.gov/legal-opinions/opinion-90-20City of Binghamton – City Operations (2015M-280)
… was to assess the City’s operations for costs savings and revenue enhancement opportunities for the period January … debt issued. Key Recommendations Evaluate the City’s debt and develop a comprehensive plan to reduce the outstanding … anticipation notes. Continue to assess refuse operations and make changes, as necessary, to work towards the …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 90-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire insurance tax moneys. The distribution and use of foreign fire insurance tax moneys are governed generally …
https://www.osc.ny.gov/legal-opinions/opinion-90-34State Agencies Bulletin No. 290
… and combat zone compensation Box 13 Checkbox [ ] Retirement Plan Box 14 Other Amounts to be reported: 414 (H) … 3 and Tier 4 contributions made to New York State or City Retirement Systems or to TIAA/CREF. This amount must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingState Agencies Bulletin No. 864
… child are entitled to receive EIC payments included in their paycheck. These employees are required to file a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentVillage of Hempstead -- Budget Review (B7-15-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7DiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… Local sales tax collections in New York state increased by 12.6% statewide in August compared to the same month in 2021, according to an analysis released … are adjusted upward or downward, so that the quarter as a whole reflects reported sales by vendors. The next …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearState Agencies Bulletin No. 296
… will be bolded in gray. (See Attachment 1) Effective Date The processing of the new changes will take place … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Opinion 97-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department or, if the department is …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Administration and Collection of Real Estate Transfer Taxes
… grantee is exempt, in which case the grantor must pay it. State RETT collections total about $1.1 billion annually. … billion from 848,608 RETT tax returns. As of June 2018, 57 New York counties remit RETT information to the Department in …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxes