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DiNapoli Releases Annual IDA Report
… in 2018, up 4.4 percent from 2017, according to an annual report that summarizes the performance of IDAs issued today … accounted for nearly 26 percent of the statewide total. Service industry positions accounted for 45,629 (25 percent) …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… years in order to comply with Internal Revenue Service (IRS) reporting requirements. On occasion, Business Units may … tax years in order to comply with Internal Revenue Service IRS reporting requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsOpinion 98-16
… (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to … Moneys deposited in a tax certiorari reserve fund by a school district, which are not expended to pay judgments or …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Local Sales Tax Collections Down 7.8 Percent in August
Local government sales tax revenue declined by 7.8 percent, or $111 million, in August compared to the same month last year.
https://www.osc.ny.gov/files/local-government/publications/excel/local-sales-tax-collections-monthly-and-quarterly-collections-region-august-2020.xlsxProperty Tax Cap Inflation and Allowable Levy Growth Factors
View Inflation Factors and Allowable Levy Growth Factors by Fiscal Year
Selected Controls Over the Property Tax Assessment Process (2015-N-1)
To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15n1.pdfProperty Tax Cap: Inflation and Allowable Levy Growth Factors
Find Inflation Factors and Allowable Levy Growth Factors by Fiscal Year
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation_allowablegrowthfactors.pdfOpinion 97-3
… taxes which became a lien prior to January 1, 1995. As to pre-1995 liens, we note that the transitional provisions of … generally provide that for purposes of the enforcement of pre-1995 liens, the provisions of the applicable general, … 1 After December 31, 1999, if the enforcement of a pre-1995 lien has not been concluded, as evidenced by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3SUNY Bulletin No. SU-224
… tax data records and verify that the marital status and withholding allowance are correct. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-224-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-240
… tax data pages and verify that the marital status and withholding allowance are correct. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-240-restoration-contract-pay-and-additional-pay-suny-21pPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… report - pdf] Audit Objective Determine the accuracy of the Treasurer's reports and the effectiveness of internal controls over bank checks and transfers. Key … oversee the bank reconciliation and accounting processes of the Treasurer. Key Recommendations The Board should review …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectLeaves of Absence – En-Con Police Officers Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do …
https://www.osc.ny.gov/retirement/publications/1822/leaves-absenceThe Condition of Locally Owned Bridges in New York State
… The Office of the New York State Comptroller (OSC) has developed an interactive map … Federal Highway Administration’s (FHWA) National Bridge Inventory (Selected data from the 2023 NBI) [xlsx]. …
https://www.osc.ny.gov/local-government/condition-locally-owned-bridges-new-york-statePayroll Improvement Project Bulletin No. PIP-008.1
… be made available in advance to assist in testing. A full list of materials, with links to each item, will be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92Opinion 92-28
… library treasurer, as the case may be, those taxes which are specifically earmarked for library purposes as soon as … assure the library's ability to operate until tax revenues are received. 1962 Opns St Comp No. 62-978, unreported, is … collection of library taxes? 5. If tax anticipation notes are issued to fund this period, when should the school …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… by State Comptroller Thomas P. DiNapoli. Annual property tax levy increases have slowed significantly since 2005 and … and whether their local officials are holding the line on tax increases," DiNapoli said. "Overall, municipalities have … In 2012, the state implemented a 2 percent property tax cap that limits levy increases to 2 percent or the rate of …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesCity of Poughkeepsie – Budget Review (B6-17-1)
… in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, … 2017 adopted budget increased real property taxes by 16.5 percent. The budgeted RPT of $22,382,352 does not … which is an increase of approximately $3.3 million, or 16.5 percent, of the 2016 tax levy of $19,919,106. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1East Irondequoit Central School District - Financial Management (2019M-28)
… finances by adopting realistic budgets and ensuring fund balance remained within statutory limits. Key Findings … tax levies. Key Recommendations Ensure that the District’s fund balance complies with statutory limits and use surplus … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Tri-Valley Central School District - Financial Management (2020M-17)
… $218,000. The tax certiorari reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town credit cards … Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247