Search
State Agencies Bulletin No. 1303
… of income received. This code is populated on the 1042 Tax Balances page. Box 2 Gross Income The amount is the gross … of the withholding allowance(s) as claimed in the Federal Tax Data page. Box 4 Net Income This box is only populated if there is an amount in box 3. Box 5 Tax Rate This box is populated with the tax rate applied to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1303-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1231
… of income received. This code is populated on the 1042 Tax Balances page. Box 2 Gross Income The amount is the gross … of the withholding allowance(s) as claimed in the Federal Tax Data page. Box 4 Net Income This box is only populated if there is an amount in box 3. Box 5 Tax Rate This box is populated with the tax rate applied to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1231-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… billion, compared to the previous year, according to a report issued today by State Comptroller Thomas P. DiNapoli. … decline during the second quarter, compared to 19 percent for the rest of the state, and double-digit declines … and “other information services.” This was especially true for “electronic shopping and mail-order houses,” which …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Opinion 97-14
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy …
https://www.osc.ny.gov/legal-opinions/opinion-97-14DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… billion in calendar year 2023, up 4.2%, or $919 million, from 2022, largely influenced by growth in New York City … the pandemic period have subsided. Local officials should plan for sales tax revenue with more stable and modest growth …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023DiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… Local government sales tax collections declined by 7.1 percent in November compared … to State Comptroller Thomas P. DiNapoli. November’s sales tax collections totaled $1.3 billion for local governments … (10.1 percent) compared to the same period in 2019. “Sales tax collections are a crucial revenue source for our counties …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water … 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … records are incomplete and inaccurate. The Board did not adopt realistic budgets for the water district. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331State Agencies Bulletin No. 761
… for the annual review of employees who claim to be exempt from Federal and/or State tax withholding. Affected Employees Employees claiming to be exempt from Federal and/or State tax withholding Background Internal … payroll office. Control-D Report NPAY738 (Employees Exempt from State and Federal Taxes) identifying employees claiming …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingState Agencies Bulletin No. 678
… for the annual review of employees who claim to be exempt from Federal and/or State tax withholding. Affected Employees Employees claiming to be exempt from Federal and/or State tax withholding Background Internal … payroll office. Control-D Report NPAY738 (Employees Exempt from State and Federal Taxes) identifying employees claiming …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/678-claiming-exempt-federal-andor-state-tax-withholdingCity of Yonkers – Budget Review (B6-14-13)
… for textbooks and the appropriations for employee pension costs, tax certiorari settlements and firefighter … the sufficiency of appropriations for textbooks, employee pension costs, tax certiorari settlements and firefighter …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Opinion 96-5
… or local authority or subdivision, except that any real property owned by the corporation shall be subject to county, … same extent according to its value as other similar real property is taxed and that the corporation shall be subject …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 88-12
… (need for where one municipality provides a service to another) REFUSE AND GARBAGE -- Collection of (municipal … or by one village acting as "lead agency" and contracting to provide the service to the others. You ask whether several … service requirements, and for making contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… System (NYSLRS) pensioner, met Diacetis through an online service. Diacetis then introduced the victim to … to an overdue balance. Meanwhile, the defendants used the money for their personal entertainment. The victim was … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerOpinion 90-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- …
https://www.osc.ny.gov/legal-opinions/opinion-90-2State Comptroller DiNapoli Releases Municipal Audits
… Town of Crawford – Town Clerk (Orange County) The former … of probation and 1,000 hours of community service. Town of Fort Edward – Payroll and Leave Accruals (Washington County) … to properly segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
Determine whether City officials effectively managed the Citys cash collection function
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14State Agencies Bulletin No. 600
To provide the 2005 W2 yearend processing schedule and policies
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/600-2005-w-2-year-end-processingState Agencies Bulletin No. 868
… taxes were withheld: NY - New York IL - Illinois DC - District of Columbia VA - Virginia Box 16 State Wages The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008State Agencies Bulletin No. 2136
… a new earnings code that will be used to correct employee tax balances. Affected Employees: All employees who require a tax balance adjustment due to having a Q22 overpayment in … taxable gross and most likely an increase on their tax withheld. Effective Dates: The new earnings code will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsChild and Dependent Care Credit
… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid by … (ACS). To accomplish our objective, we matched a file of tax year 2015 personal income tax returns processed by the Department to the subsidized day …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit