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Home > Publications > Finance and Budget FINANCE AND BUDGET
All documents are in PDF Format
| Financial Plan Statement - October 2011 |
In accordance with the requirements of the New York State Municipal Assistance Corporation Act and the New York State Financial Emergency Act, the City of New York is required to submit monthly financial reports.
Publisher: Management and Budget - Date Created: 12/14/2011 - Type: Budget Report
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Financial Plan Statement - October 2011
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| Asset Information Management System (AIMS) Report, Executive Summary for Fiscal Year 2012 |
Reports on the City’s State of Good Repair need and the agencies’ planned spending to address this need. The program consolidates results of cyclical field surveys and estimates the Capital and Expense needs to keep major City owned facilities and infrastructure in a State of Good Repair.
Publisher: Management and Budget - Date Created: 12/1/2011 - Type: Budget Report
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Asset Information Management System (AIMS) Report, Executive Summary for Fiscal Year 2012
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| Redacted Letter Rulings - General Corporation Tax |
When a related corporation does not have the same year as the parent (or the corporation designated as the “parent”) on the combined report, the related corporation’s activities for its taxable year that ends during the parent’s taxable year are used for purposes of reporting and filing as part of a combined report. #11-4917 7/28/11
Publisher: Finance - Date Created: 11/21/2011 - Type: Legislative Document
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Redacted Letter Rulings - General Corporation Tax
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| Redacted Letter Rulings - Unincorporated Business Tax |
The sale of its assets by an entity eligible to claim a REAP credit constitutes a sale of the business for REAP purposes, permitting the purchasing entity to continue the selling entity’s REAP eligibility, where the purchasing and selling entities were under the same management and control, carried on the same business operations, operated from the same space, used the same phone number and utilities account, and employed the same personnel. #09-4902 12/14/10
Publisher: Finance - Date Created: 11/21/2011 - Type: Legislative Document
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Redacted Letter Rulings - Unincorporated Business Tax
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| Redacted Letter Rulings - Real Property Transfer Tax |
Subsidy amounts by governmental entities on behalf of non-governmental purchasers of property are subject to tax. #10-4909 6/03/11
Publisher: Finance - Date Created: 11/21/2011 - Type: Legislative Document
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Redacted Letter Rulings - Real Property Transfer Tax
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| Redacted Letter Rulings - Real Property Transfer Tax |
Payments pursuant to an arrangement characterized as a “lease” are not subject to the Commercial Rent Tax when the substance of the arrangement is a financing arrangement and not a true lease. #10-4913 5/18/11
Publisher: Finance - Date Created: 11/21/2011 - Type: Legislative Document
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Redacted Letter Rulings - Real Property Transfer Tax
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