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Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for … Law §§9104[a][1]-[3]; 9105[d][2][B]-[D]). In a multi-company fire department, the initial recipient of the foreign …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… and clean energy projects.” IRA Grants Energy, clean air and conservation programs funded through the IRA provide … grants to assist communities in identifying sources of air pollution and engaging with regulators to address them … IRA Residential Clean Energy (RCEC) and Energy Efficient Home Improvement (EEHI) tax credits, which incentivize …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersChild and Dependent Care Credit
… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid … inappropriate credits valued at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit … including the existence and dollar amount of the subsidy. The findings from this examination demonstrate the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be capped at 2%, the same as last year, according to … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions, …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearVillage of Suffern – Budget Review (B8-15-13)
… Projected financial results for the water fund for 2014-15 show a surplus of about $209,000, which, along with a rate … Projected financial results for the sewer fund for 2014-15 show a deficit of about $111,000, which will further increase …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13State Agencies Bulletin No. 2136
… to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: All Q22 overpayments applied to administration check dated January 4, 2023, reduced the employees taxable gross in error. To … most likely an increase on their tax withheld. Effective Dates: The new earnings code will be applied to the May 24, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… Comptroller Thomas P. DiNapoli. DiNapoli’s auditors found a range of problems from lowering job creation goals after … and invoice receipts for qualified investments. Companies need to meet at least 75 percent of the agreed-upon … 25 sampled companies for participation in the program and does not follow its own protocol for scrutiny of …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programOpinion 2001-6
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … a multi-company fire department must be turned over to the companies comprising the department and used for the benefit …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Rockland County – Budget Review (B22-6-9)
… expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9DiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… quarter (5.3%) and fourth quarter (4.5%) growth were a bit stronger, year-over-year collections may be returning to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022City of Yonkers – Budget Review (B23-6-5)
… general fund budgeted appropriations. This amount may exhaust the current amount budgeted, leaving a limited … of the District’s budgeted appropriations. This amount may exhaust the current amount budgeted, leaving a limited …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5State Agencies Bulletin No. 2026
… to agencies regarding a change in deduction priorities for After Tax 403(b) deductions in PayServ. Affected … Employees Employees participating in both the 403(b) and Deferred Compensation programs are affected. Effective … Tax SRA/TDA, Plan Type 47 Agency Actions Agency payroll officers should notify employees that they may see changes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxOpinion 97-4
… of the City of Glen Cove is governed by chapter 796 of the Laws of 1980. Insofar as it relates to the … expenditure of foreign fire insurance tax moneys, chapter 796 provides: Such taxes shall only be used for the care and …
https://www.osc.ny.gov/legal-opinions/opinion-97-4DiNapoli: Local Governments Challenged by Slow Revenue Growth
… trained more than 10,000 local government officials and staff. The audits identified nearly $49 million in cost …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthCounty of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … officials will have to find another source of revenue to cover this shortfall. The County’s proposed 2015 budget …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down … financial impact of the COVID-19 pandemic, combined with a levy growth rate of 1.23 percent and below 2 percent for … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearState Agencies Bulletin No. 2246
… the lump sum payment for garnishments and federal levies. Tax Information: The Non-Pensionable Lump Sum Payment is … income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2246-new-york-state-correctional-officers-and-police-benevolent-associationDivision of Housing and Community Renewal Bulletin No. DH-65
… Pay Part ALP Adj Location Pay AMS Adjust Military Stipend BAS Back Pay Administrative Settle BJS Back Pay Judicial … amount by +.02143. Note: Monies earned using Earnings Code BAS, BJS, BPA, BPO, BPS, FAS, FJS, FPA, FPO, FPS or S3G and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-65-first-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-66
… and 03/11/15. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the … are in Bargaining Unit 67 with a Payroll Status of Active, Leave With Pay or Leave of Absence on 09/10/14 … created for employees in a composite position (identified by Increment Code 2222) if all positions making up the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-66-second-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-71
… Pay Part ALP Adj Location Pay AMS Adjust Military Stipend BAS Back Pay Administrative Settle BJS Back Pay Judicial … amount by +.02063. Note: Monies earned using Earnings Code BAS, BJS, BPA, BPO, BPS, FAS, FJS, FPA, FPO, FPS or S3G and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-71-third-phase-deficit-reduction-plan-rrsu-employees