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Opinion 92-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 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-95-8The Construction Industry in New York City: Recent Trends and Impact of COVID-19
… Highlights In 2020, New York State had the fourth-largest construction sector in the nation, but also had the highest … was responsible for $11.8 billion in wages. More than a quarter (27 percent) of the workers in the industry earned … In 2020, construction spending in the City fell from a record high in 2019 to $55.5 billion, an 8.5 percent …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19CUNY Bulletin No. CU-161
… Non Resident Alien Tax Status. These codes will be used to determine the taxable income level per agreements between … for each employee will determine which group of codes is to be used. The majority of codes for Income Code 18, … must be used in the same manner as the original codes. Submit codes normally entered on the Additional Pay panel on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-161-new-earns-codes-employees-non-resident-alien-tax-statusNew York State Comptroller DiNapoli Statement on Federal Tax Reform
… "The House and Senate Republican tax plans are both profoundly bad deals for New York. Cutting or eliminating state and local tax deductions will hurt many New York taxpayers. Both plans … costs for essential infrastructure investments. "These tax schemes are coupled with broader budget proposals that …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformSUNY Bulletin No. SU-245
… Purpose To notify agencies of a new after tax legal services deduction code for members of UUP. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-245-new-voluntary-deduction-code-united-university-professionsState Agencies Bulletin No. 1406
… Purpose To inform agencies of the change in the New York City resident withholding tax … of the City of New York Background Recent legislation on New York City personal income taxes requires changes to … NYS-50-T-NYC (New York City Withholding Tax Tables and Methods) found on the NYS Department of Taxation and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeOpinion 92-17
… TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, … a sales tax agreement entered into between a county and all cities within the county pursuant to Tax Law, … the long-standing interpretation of this Office. In that case, a town brought suit against the county and the State …
https://www.osc.ny.gov/legal-opinions/opinion-92-17State Agencies Bulletin No. 1115
… Form W-4 by February 16, 2012 to claim exempt for the new year. The New York State Department of Taxation and Finance … Federal, State and/or Local tax withholding for calendar year 2011. Agency Actions Agencies must review the NPAY738 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012State Agencies Bulletin No. 1375
… agencies of the updated IRS tax withholding requirements for 2015 and other related topics. Affected Employees … Administration paychecks dated January 14, 2015 Background For 2015, changes have been made to: Federal Income Tax … The Federal income tax withholding rates have changed for 2015. The new withholding tables can be found in IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1375-summary-tax-related-changes-2015Local Government Financial Data Sources
… and Tax Levy County, Town OSC: Tax Data Verification Form Taxable Valuation, Tax Levy and Tax Limit City, Village OSC: Constitutional Tax Limit Form Taxable Valuation and Tax Levy School District Taxation … and Finance Tax Limit County OSC: Constitutional Tax Limit Form Enrollment School District SED … Local Government …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesState Agencies Bulletin No. 1845
… Purpose The purpose of this bulletin is to inform agencies of actions that must be taken to correct … date as the new Tax Data page. The new row should not have the Locality populated and should appear as below: … to ensure that non-residents of New York City will not have New York City taxes reported on their 2020 Form W-2s. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataState Agencies Bulletin No. 948
… exempt from Federal, State and/or Local tax withholdings for tax year 2009 Background According to IRS Publication 15, … by February 15 of each year. Please see instructions for Form W-4 for additional information. The New York State Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdingsState Agencies Bulletin No. 1455
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2016 and other related … as explained in this bulletin Effective Date(s) New tax withholding rates will be reflected in Institution … Parking Benefits Qualified Transit Pass Mileage Rates Tax Rates The Federal income tax withholding rates have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016State Agencies Bulletin No. 1800
… of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… duties or implement sufficient compensating controls. The Treasurer performs all aspects of the cash disbursements … the checks; and preparing the bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The Treasurer performs all of these duties without sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialNew York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … million in fund balance annually, which was not needed to fund operations due to operating surpluses, and consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Village of Fleischmanns – Water Fund (2013M-151)
… year was $953,000, which is funded mainly through real property taxes, water and sewer user fees, and State and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village of Mount Morris – Treasurer’s Office (2013M-65)
… to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four elected Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Richmondville – Administration of Grant Moneys (2013M-374)
… 2,600 residents. A project to redevelop commercial property in the Town cost approximately $5.6 million, funded …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374