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DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion in the second quarter of 2023 (April-June), an increase of … Thomas P. DiNapoli. Collections were more robust in the first quarter of 2023, growing 7.1%. “Growth in local …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterOversight of New York State Forest Tax Programs (Follow-Up)
… included in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). About …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followDiNapoli: Local Sales Tax Collections Increased by 4% in August
… $760 million, an increase of 1.2%, or $9.1 million. County and city collections in the rest of the state totaled … experienced some year-over-year increase. Schuyler County experienced the strongest growth at 63.3%. Orleans … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in July … time last year. “There was little growth in local sales tax collections in July compared to last year,” DiNapoli … next year, they must set realistic expectations for sales tax collections.” In July: New York City’s collections …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… (District) officials properly established the District’s tax certiorari reserve fund and maintained it at a reasonable … The Board of Education (Board) properly established the tax certiorari reserve fund and maintained it at a reasonable … District officials did not develop procedures to ensure: Tax certiorari judgments were adequately tracked. Reliable …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163DiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in August … up $68 million year over year. “Growth in local sales tax collections improved in August, year over year, after … encouraging, local officials must keep in mind sales tax revenues can be volatile and budget cautiously.” In …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustDiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by 2.3% in … million year over year. “October growth in statewide sales tax collections was led by New York City, buoying monthly … in September,” DiNapoli said. “Recent volatility in sales tax collections warrants caution for local governments as …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberTown of Richford - Town Clerk/Tax Collector (2019M-236)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money … or Treasurer in a timely manner. Forty-five real property tax receipts totaling $690,961 were deposited from two to 60 … to more than $250. Key Recommendations Remit real property tax collections and clerk fees to the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Determining Tax Liability of Maintenance Deductions
Attachment from State Agencies Bulletin P-905
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-905-attachment.pdfExamples of the Tax Calculation Methodology
Attachment B from CUNY Payroll Bulletin No. 110
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-110-attachment-b.pdfDetermining Tax Liability of Maintenance Deductions
Attachment from State Agencies Bulletin P-995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-995-attachment.pdfIRS Publication 5 B Tax Guide Fringe Benefits
IRS-publication-15-B-tax-guide-fringe-benefits.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/IRS-publication-15-B-tax-guide-fringe-benefits.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfProperty Tax Cap Reporting - Villages Presentation
Please join us for an overview of the Property Tax Cap for villages. Presenters from the Office of the State Comptroller will discuss the Property Tax Cap legislation as well as highlight common reporting errors and review reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-2022.pdfSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfTax Exemption Administration - Town of Brookhaven
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/brookhaven-town.pdfTax Exemption Administration - Town of Babylon
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/babylon-town.pdfTax Exemption Administration - Town of Huntington
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/huntington-town.pdfTax Exemption Administration - Town of Smithtown
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/smithtown-town.pdfProperty Tax Cap Instructions: School Districts
Detailed instructions on property tax cap for school districts can be found in document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions_0.pdf