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State Agencies Bulletin No. 914
… on a Form 1099. The regulation was silent regarding the tax treatment of a military stipend paid as wages. Because … situations. Since no specific guidance was provided on the tax treatment of a military stipend paid as wages to … than 30 days are to be treated as wages, subject to income tax withholdings but not Social Security or Medicare taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsAdministration and Monitoring of Financial Assistance to New York City Businesses
… Objectives To determine whether the New York City Industrial Development Agency (NYCIDA) has policies … Businesses are also required to estimate the capital cost of the project, provide the financing sources, and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesSingle/Sole Source Award - C001085-1
Production of Paper Stock for Checks, Direct Deposit Advices, and W-2 Wage and Tax Statements
https://www.osc.ny.gov/files/procurement/pdf/c001085-1-single-sole-source-ad.pdfTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
Determine whether Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/canajoharie-2021-204.pdfTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-mr-1.pdfComptroller's Fiscal Update: Revenue Trends through the Mid-Year of State Fiscal Year 2012-13, October 2012
As this report demonstrates, growth in tax collections must increase significantly to meet year-end projections.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2012-13.pdfFirst Half of 2018: Highest Growth in Local Sales Tax Collections in Almost Eight Years
First Half of 2018: Highest Growth in Local Sales Tax Collections in Almost Eight Years
https://www.osc.ny.gov/files/local-government/publications/pdf/first-half-2018-local-sales-tax-collections.pdfLocal Sales Tax Collections Up 5.7 Percent in First Half of 2013; Growth Concentrated Downstate
Local Sales Tax Collections Up 5.7 Percent in First Half of 2013; Growth Concentrated Downstate
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0215.pdfCounty Sales Tax Revenues and Distributions to Other Local Governments, Fiscal Year Ending in 2023
County Sales Tax Revenues and Distributions to Other Local Governments, Fiscal Year Ending in 2023
https://www.osc.ny.gov/files/local-government/data/excel/county-sales-tax-distribution-data-table2023.xlsxSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… not formally adopt the 2014 budget and the proposed 2014 tax levy exceeded the statutory limit. At the end of 2013, … financial records. Calculate the District’s statutory tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax levy to reduce the tax levy for the 2015 fiscal year. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Town of Ripley – Town Clerk Collections (2024M-139)
… Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all … the Board did not conduct an annual audit of the Clerk’s records as required. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. … almost exclusively from the foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsState Agencies Bulletin No. 1743
… provide agencies with information regarding OSC’s revised tax refund policy for employees who were/are on a paid … The NYS payroll system (PayServ) processes employee income tax withholding using the percentage method on the annual … Compensation earnings that should be excluded from tax withholdings. The periodic cleanup can produce a large …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveOpinion 2000-14
… dollar amounts or as a percentage of pay, into a "tax deferred annuity program" for its teachers. Under the … comment with respect to issues of federal and state income tax law or liability for social security contributions, or … bargaining agreement may make annual payments into a tax deferred annuity program for its teachers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14State Agencies Bulletin No. 952
… will be processed in a separate check beginning the week of December 21, 2009 Background The Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryOpinion 92-22
… outside municipality in assessment review proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller … Finally, we note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… reported project performance information is supported by adequate documentation, provided to the Board for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaLocal 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.xlsxSelected 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.pdfComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… with the purpose and effect of inflating claims for rent reimbursement to the State of New York. Specifically, Bridan … charges. As part of the agreement, SDS has agreed to any reimbursement rate adjustments required to fully compensate …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlement