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Property Tax Credits
… The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively referred to as …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? …
https://www.osc.ny.gov/local-government/property-tax-capWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most … districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… of Audit The purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through … local law a tax relief rebate program in 2013 to provide property owners with a one-time property tax relief payment. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189School Tax Relief (STAR) Program (2012-MS-6)
… July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a partial exemption from school taxes for … to establish a system of information sharing. … School Tax Relief STAR Program 2012MS6 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Elementary and Secondary Education – 2021 Financial Condition Report
… evolve based on school district experiences and capacity. New York’s educators took on the extraordinary challenge of … teaching to remote formats. As of October 2020, the State Education Department reported that over 90 percent of …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationOpinion 95-26
… Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay … room if the purpose of the meeting relates to the care and relief of indigent or disabled volunteer firefighters and … of these funds; and (3) to pay for improvements to property owned by the Association and used as the fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 92-7
… Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts … have construed the word "indigent" to mean "destitute of property or means of comfortable subsistence; needy; poor; in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the … well above 2%,” DiNapoli said. “With one-time pandemic relief aid nearly exhausted, school district and municipal …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearState Comptroller DiNapoli Announces Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for … by $50,007 (24 percent). Find out how your government money is spent at Open Book New York. Track municipal …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsTaxes – 2023 Financial Condition Report
… State Tax Collections Declined in SFY 2022-23 from $121.1 Billion … 7.8 percent, primarily reflecting the one-time homeowner’s property tax relief credit, and enhanced earned income and child tax …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesDiNapoli: Property Tax Exemptions Top $450 Billion
… issued a report today highlighting recent trends in property tax exemptions in New York State outside of New York City and … category. In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionOpinion 89-11
… Exempt Volunteer Firemen's Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; … if the meetings are for the purpose of providing care and relief to disabled or indigent volunteer firemen and their … corporation, which include the power to rent real property and all powers necessary to effect any or all of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Elementary and Secondary Education – 2022 Financial Condition Report
… programs, including $1.6 billion from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), $4.4 billion … $45.6 billion; State, $28.9 billion, including the School Tax Relief Program (STAR) of $2 billion; and Federal, $2.7 billion. In school budgets proposed for SY 2022-23, property tax levy increases averaged 1.7 percent, compared to …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… in 2020, 2021 and 2022. The federal Coronavirus Aid, Relief and Economic Security (CARES) Act of 2020 provided … close structural budget deficits, including overriding the property tax cap to increase their tax levies. Local governments are …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic … and boost the regional economy so that it can recover.” … New York City is contending with the devastating economic …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… “New York City’s $98.6 billion executive budget for FY 2022 … by stretching federal relief through FY 2025, avoiding new taxes, establishing short-term programs to aid businesses …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetElementary and Secondary Education – 2023 Financial Condition Report
… Act, and $243 million from the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Federal pandemic … $45.6 billion; State, $28.9 billion, including the School Tax Relief Program (STAR) of $2 billion; and Federal, $2.7 billion. In school budgets proposed for SY 2023-24, property tax levy increases averaged 2.1 percent, compared to …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-education