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Town of Easton – Sales Tax Allocation (2014M-355)
… The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, 2014. … population of approximately 2,300. Budgeted appropriations for 2014 were approximately $1.2 million. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355DiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 percent for the … “As the levy growth rate dips below 2 percent, school district and municipal officials need to be fiscally cautious … July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentDiNapoli: Tax Breaks From IDAs Continue to Climb
… New York's Industrial Development Agencies (IDAs) provided … 2015, IDA projects reported a total of 608,825 full-time jobs, with an increase of 224,734 jobs over the life of these …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbLocal Sales Tax Collections Up 19% in 2021
… for goods and services and from brick and mortar to online,” DiNapoli said. “While local sales tax collections …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Oversight of New York State Forest Tax Programs
… owned woodlands to sustainably produce forest crops and increase the likelihood of both healthy forests and a stable …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsTown of Chester – Property Tax Exemptions (2016M-325)
… The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 through … The Assessor did not properly grant and monitor property tax exemptions and did not have the proper documentation to … The purpose of our audit was to review the Towns property tax exemption process for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… record. The law provides that before a qualifying contract may take effect, the contractor must be in … Finance Law. For purposes of determining whether or not a contract value exceeds $100,000, such that the provisions of … agency should request OSC's concurrence on their exemption determination, in writing to OSC; said request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationTown of Warsaw – Tax Collection Remittance (P1-24-22)
… Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by … that, if implemented, will improve the Town’s tax collection practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Java – Tax Collection Remittance (P1-24-21)
… Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Castile – Tax Collection Remittance (P1-24-23)
… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by … that, if implemented, will improve the Town’s tax collection practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberTown of Covington – Tax Collection Remittance (P1-24-24)
… Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to a project. … Operations REV. 02/01/2022 … Project ID in SFS is an internal identifier to capture costs related to a project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionOpinion 2006-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The provisions of … 186, 524 NYS2d 409, footnote 4; Matter of Delmar Box , 309 NY 60, 67; see also Pena v Robles , 2006 NY Slip Op 51020U, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4COVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… 3,800 130 33,540 4% Staten Island 1,500 140 29,590 2% NYC $93,500 $6,250 $79,290 100% Note: Columns may not add to …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… included in our initial audit report, Improper Medicaid Payments to Eye Care Providers (Report 2015-S-6 ). Background … verify the accuracy and completeness of ownership, control interest, and affiliation data. The Department has also …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followOversight of Industrial Hemp
… Program Industrial hemp is an expanding commodity in the United States, as both the stalk and seed can be used to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempState Agencies Bulletin No. 1829.2
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18292-april-2020-civil-service-employees-association-csea-retroactive-2