Search
Property Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsPersonal Income Tax and Property Tax
… of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxPersonal Income Tax and Property Tax
… of our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax … determinations are made using the appropriate tax year’s income. Continue working with our Office to identify and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school 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-capReal Property Tax Cap and Tax Cap Compliance
… Line at 1-866-321-8503 or 518-408-4934: Technical issues, account set-up or log-in problems – Select option 1. …
https://www.osc.ny.gov/local-government/property-tax-capSchool Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Town 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 … is governed by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Opinion 95-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay accountant or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement to …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Elementary and Secondary Education – 2021 Financial Condition Report
… reopening plans developed that summer and continuing to evolve based on school district experiences and capacity. … to the U.S. Census Bureau. New York’s per-pupil spending rose 4.6 percent from the previous year and is 191 percent … $30.2 billion, including the School Tax Relief Program (STAR) of $2.2 billion; and Federal, $2.4 billion. In school …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationTaxes – 2023 Financial Condition Report
… earned income and child tax credits. Personal income tax (PIT) collections declined by 16.8 percent due, in part, to … LLCs, and partnerships) rather than imposing the PIT on individual members of the business. PTET collections … Members of the business entities are authorized to claim a PIT credit for their shares of the PTET paid. Approximately …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesState Comptroller DiNapoli Announces Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … 85 exemptions totaling $9.3 million and identified issues with 68 exemptions totaling $6.9 million (74 percent). The …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… the inflation factor at 4.12% for those with a June 30, 2025 fiscal year end. “While inflation continues to decline … for 676 school districts and 10 cities with fiscal years starting July 1, 2024, including the “Big Four” cities of …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOpinion 92-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … act incorporating the Association does not define the term "indigent". In the absence of a statutory definition, … or in part of any evil or hardship that afflicts body or mind; especially, the partial removal of pain, grief, want, …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli: Property Tax Exemptions Top $450 Billion
… districts. "Property tax exemptions can be a valuable tool to improve housing affordability or fuel economic growth," … In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionOpinion 89-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … LAW, §§9104, 9105; Laws Of 1975, Chapter 543: The Montgomery Fire Department Volunteer Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… relief from the federal American Rescue Plan Act of 2021 (ARPA) in 2021 and 2022, which they were required to obligate … New York City, counties received the most federal stimulus funds in terms of overall dollars, while ARPA funds represented 14.4% of total 2019 (pre-pandemic) …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsElementary and Secondary Education – 2022 Financial Condition Report
… Significant Federal Aid Continues to Support New York Schools According to the Division of the … to the U.S. Census Bureau. New York’s per-pupil spending rose 1.6 percent from the previous year and is 89 percent … $28.9 billion, including the School Tax Relief Program (STAR) of $2 billion; and Federal, $2.7 billion. In school …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… City is contending with the devastating economic effects of the pandemic and the long road back to normal. Today, in … City is contending with the devastating economic effects of the pandemic and the long road back to normal Today in …
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
… budget for FY 2022 and its financial plan for FY 2022–FY 2025 reflect a drastically improved short-term budget … by stretching federal relief through FY 2025, avoiding new taxes, establishing short-term programs to aid businesses and … further improvement in both income and corporate taxes, while revising sales taxes downward and keeping …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetProperty 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 the peri
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-12.pdf