Search
Opinion 92-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (representation of owners of … tax certiorari practice limited to representing the owners of property located outside the village …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 2000-14
… the teacher prior to retirement; there would be no fiscal obligation for the school district to provide payments into … retirement; and the school district would have no fiscal obligation regarding payments due from the program to the … the teacher prior to retirement. There would be no "fiscal obligation" for the school district to provide payments into …
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-governmentLocal 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-yearFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… The Firemen's Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the Association is to … from the three fire companies that make up the Le Roy Fire Department and is funded almost exclusively from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsOpinion 2000-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 89-53
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients … enactment of chapter 293 of the Laws of 1988, two court cases addressed the question of how foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 90-20
… custody of foreign fire insurance tax moneys to an unincorporated firemen's association. The firemen's … We are not aware of the precise purposes for which the unincorporated firemen's association in question was … custody of foreign fire insurance tax moneys to an unincorporated firemens association …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 99-15
… §§11-1108, 11-1118, 14-1406, 14-1410; STATE CONSTITUTION, ARTICLE XVI, §1; REAL PROPERTY TAX LAW, §300: A village may not provide a partial real property tax … Property Tax Law, §§305[2], 516[2], 900, 1410[2], 1420). Article XVI, §1 of the State Constitution provides that …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Village of Hempstead -- Budget Review (B7-15-7)
… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7DiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… for school districts will be capped at 1.26 percent for the 2017-18 fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as … for school districts will be capped at 126 percent for the 201718 fiscal year according to data released today by …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… in August, even with many counties participating in the gas tax holiday,” DiNapoli said. “With consumer spending … in October, and should reflect the sales tax impact of the gas tax holiday on a county-by-county basis. Table Monthly …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearOpinion 90-34
… Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal officer … §§9104[a][4], 9105[d][2][E]). Each fire department or fire company which receives foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined by the membership of the department or …
https://www.osc.ny.gov/legal-opinions/opinion-90-34State Agencies Bulletin No. 290
… Year-End Processing Schedule Employee copies of 2001 W-2 forms will be prepared by the Office of the State Comptroller … total federal income tax withheld is in this box. Box 3 Social Security Wages The wages subject to Social Security taxes, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingState Agencies Bulletin No. 296
… 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-517DiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… compared to 2008. New York City’s sales tax collections were impacted more severely than those throughout the rest of … beginning to see growth. “This report shows how deeply the COVID-19 pandemic cut into municipal finances,” DiNapoli … of many non-essential businesses in June, although some restrictions were still in place. Collections increased …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Opinion 97-14
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless … expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You … a trophy case in the department's meeting room, and to pay for furniture for the department's recreation …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Town of Danby – Town Clerk (2022M-08)
… collections in a timely and accurate manner. Key Findings Tax collections were missing and not deposited timely or … a timely and accurate manner. The Clerks: Did not identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Village of Suffern – Budget Review (B21-6-2)
… collections for sewer rent revenue will be approximately $2.25 million, which is $572,000 less than budgeted. The …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Wyandanch Union Free School District – Budget Review (B21-7-1)
… letter. The District's proposed budget complies with the tax levy limit because it includes a tax levy of $22,922,337, which is within the limits …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1