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XVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange … of payment activity and historical experience. There is no refund liability attributed to first quarter estimated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesTax Check-off Funds
… annual reports relating to the use of such monies. Memo Bill Text Status … Establishes uniform requirements for all …
https://www.osc.ny.gov/legislation/tax-check-fundsConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsState Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) Medicaid … necessary durable medical equipment (DME) – wheelchairs, for example – as a benefit of the program. Some DME items are … certain other DME, such as oxygen equipment, is available for continuous (i.e., uncapped) rental only. Auditors …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsPublic Health – 2021 Financial Condition Report
… Pandemic Brings Jump in Medicaid Enrollment Department of Health (DOH) Medicaid enrollment rose by 521,805 (8.4 … requiring one-year extensions of eligibility during the public health emergency. Children and adults represented 75.5 percent of …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthPublic Safety Overtime
… received from employers who are seeking clarity about public safety overtime, Regulation 315.5 of the New York … been established to help employers determine what overtime is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a public entity, and meets other requirements, is …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… August guilty plea to two counts of attempted tampering with public records, an E felony. As part of her plea … report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/towns/2015/depeyster.htm . Statewide, … have led to more than 100 arrests and $20 million in money recovered since 2011. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation. Our audit … state, and local governments, are exempt from the tax. New York also has a Motor Fuel Excise Tax (MFT) on gasoline and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… over the next 20 years,” DiNapoli said. “The big question is, how are we going to pay for that? Public-private partnerships are a good option to look at, but those partnerships don’t come … agreement; Carefully draft agreements that specify what the private entity promises to deliver in exchange for …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedPersonal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … prior to payment. We selected Department-approved refunds for examination using filters to identify high-risk … we selected 33,175 refunds totaling over $712.5 million for examination. Key Findings Of those transactions selected, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsPersonal Income Tax Refunds
… and regulations. We examined refunds processed during the calendar year January 1, 2014 through December 31, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller … social security number 972 2,470,546 Taxpayer failed to claim correct income 727 12,721,480 Taxpayer had questionable …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsPersonal Income Tax Refunds
… appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds … 7.6 million refunds totaling over $9.6 billion. From this population, we returned 12,335 refunds totaling almost $43.9 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsTax Data Verification Form
… has changed and can now be done in the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formTax Check-Off Technical Amendment
… the annual report setting forth how the monies in certain tax check-off funds were used during the preceding calendar … the annual report setting forth how the monies in certain tax check …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… two public jobs and agreed to pay $4,303 in restitution for dodging her personal town and county tax payments over … “I thank District Attorney Rain and Sheriff Kevin Wells for their partnership on this case.” As part of her plea … and serve five years probation. Her sentencing is set for October 26. DiNapoli’s audits and investigations have led …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the … in 2021. Transactions exempt from PBT include sales to federal, state, and local governments and sales of certain …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followMedina Central School District - Tax Collection (2019M-151)
… process. Perform a reconciliation of the taxes receivable account and collection activities in a timely manner in order …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
https://www.osc.ny.gov/files/local-government/data/pdf/datadescription.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer
https://www.osc.ny.gov/files/local-government/data/pdf/datadescription2015.pdf