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IRS 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.pdfOpinion 89-34
… department laborers suspected of using town vehicles for private purposes and, after such inquiry, recommend to … the highway superintendent that he censure the employees for such actions. You also ask whether the board may … board budgetary appropriations, to hire highway laborers for the maintenance and repair highways and bridges and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-34DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five years with 1,089 reported … areas, including education, mental health services, and online safety, where action could be taken to help prevent … bigotry in all its forms so our friends and neighbors can live without the fear of unthinkable violence.” “We commend …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 95-8
… and Duties (remittance of forfeiture moneys) MUNICIPAL FUNDS -- Forfeiture Moneys (use of) POLICE AND POLICE … These moneys constitute dedicated general fund revenues for use only for purposes of the claiming authority or … police department as the "claiming agent", or whether the funds are to be treated as a county general fund revenue. You …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Selected Aspects of Toll Collections
… are referred to a collection agency when customers do not pay the amounts due within 120 days after being sent the last …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsRockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-2019-233.pdfReview of Real Property Holdings for Disposal (Follow-Up) (2015-F-2)
We have followed up on the actions taken by the officials of the Department of Transportation (Department) to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f2.pdfCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… due to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not … vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight and segregate incompatible …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14DiNapoli Announces State Contract and Payment Actions for November
… Billion project and SUNY Polytechnic Institute. Office of General Services $156.6 million with Prismatic Development … land for Harriman State Park in the town of Tuxedo. Public Service Commission $20.5 million lease with 90 Church Street … Integrated Photonics (AIM Photonics) and its consortium of partners for the purchase and installation of specialized …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberDiNapoli: IDA Report Shows Tax Break Growth Slows
… New York’s Industrial Development Agencies (IDAs) reported … the downstate regions with 51,632 jobs; The Finger Lakes, Western New York, Southern Tier and Mohawk Valley regions …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsDepartment of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … we returned 10,414 refunds totaling almost $36.7 million to the Department for follow up evaluation and appropriate … and/or false information 928 2,796,792 Taxpayer failed to report correct income 722 4,018,168 Taxpayer used a …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxDiNapoli: Local Sales Tax Revenue Slows in 2016
… collections across New York state only grew 1.7 percent in the first six months of 2016, according to a report … P. DiNapoli. Overall, growth slowed from 2.6 percent in the first quarter to 0.8 percent in the second quarter. “While statewide sales tax revenues …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016DiNapoli Halts $24 Million in Suspicious Tax Refunds
… 7,482 improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and approved 4.8 million … refund requests totaling $352.5 million are expected to be paid in the coming days. “Those who break the rules … “Tax cheats are continually coming up with new schemes to get money they aren’t entitled to. My office works …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsLocal Sales Tax Collections Up 19% in 2021
… $19.6 billion increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to a report released … the highest annual increase on record after a historic low in 2020 when local sales tax collections declined by 10%. Annual growth in 2019 was 4.7%. “The pandemic substantially changed …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021DiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… Tax collections for State Fiscal Year (SFY) 2020-21 totaled $82.4 … Comptroller Thomas P. DiNapoli. Total tax collections for SFY 2020-21 were $513.3 million lower than the previous … initial projections by $164.6 million. State Operating Funds spending totaled $104.2 billion, which was $2 billion, …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsDiNapoli: State Tax Collections Continue to Exceed Projections
… three months of the 2021-22 State Fiscal Year, according to the monthly State Cash Report released today by New York … infusion of federal aid, give the state an opportunity to improve its long-term fiscal stability and better prepare … Financial Plan Report, State Fiscal Year 2021-22 Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county displays a …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… created by IDA-sponsored projects narrowed between upstate and downstate regions in 2017, according to the most recent … New Yorkers can examine if incentives given out to create and retain jobs in their communities are worth it.” The … payments in lieu of taxes (PILOTs). Both total exemptions and PILOTs increased, resulting in net exemptions of just …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbTown of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23