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Property Tax Credits
… Purpose The objective of our examination was to determine whether Property Tax … submitted by the Department, and included issues such as: (i) invalid primary residences, (ii) deceased homeowners, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … million credits for payment totaling over $1.6 billion . In addition, the Department paid nearly 2.5 million levy year … our sample, to determine if they are appropriate and, if not, recover funds where applicable. … The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxPersonal Income Tax and Property Tax
… billion. Key Findings We returned 12,783 questionable or inappropriate refunds totaling $41.3 million to the … these are appropriate. Review the 11,059 questionable or inappropriate credits totaling $5.9 million we identified …
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 … levy limit; and whether they plan to stay within the Tax Cap. Local government boards must pass a local law or …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capReal Property Tax Cap and Tax Cap Compliance
Find information on Real Property Tax Cap below
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 … to search the Office of Real Property Tax Services (ORPTS) database of existing STAR exemptions statewide. But even if …
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)
… a tax relief rebate program without a special act from the State Legislature. The Supervisor reviewed and … Key Recommendations Consider seeking special legislation from the State Legislature to validate the local law and the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Opinion 95-26
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement to fire department headquarters); (investment …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Elementary and Secondary Education – 2021 Financial Condition Report
… from last year. Student Performance Graduation and dropout rates improved in the State during the first wave of COVID-19 …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationTaxes – 2023 Financial Condition Report
… $121.1 Billion to $111.7 Billion In SFY 2022-23, reported New York State tax collections decreased by 7.8 percent, … Personal income tax collections: Made up 52.6 percent of New York State’s tax collections in SFY 2022-23. Were lower … The combined federal, State, and local tax burden in New York State was $384 per $1,000 of personal income in …
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 … County) The assessor granted a total of 633 non-New York State School Tax Relief Program property tax exemptions for … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
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
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last year, … Note: Allowable levy growth is expressed as a percentage. List of allowable tax levy growth factors for all local …
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 rendered. The opinion … volunteer firefighter in the running of his business. You state that the firefighter is behind in several payments to … association has been created by special act of the State Legislature and is authorized to receive direct payment …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli: Property Tax Exemptions Top $450 Billion
… DiNapoli issued a report today highlighting recent trends in property tax exemptions in New York State outside of New York City and the impact … of the report , visit: http://www.osc.state.ny.us/localgov/pubs/research/property-tax-exemptions.pdf Find out how your …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionOpinion 89-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … association has been created by special act of the State Legislature and is authorized to receive direct payment … and the territory provided with fire protection by contract with the town of Montgomery. In furtherance of these …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… expiration of one-time federal pandemic aid, combined with state aid that has not kept pace with inflation and slower … of a fiscal cliff, according to a report released today by State Comptroller Thomas P. DiNapoli. The report provides an …
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
… York school districts, an amount equal to 7.1 percent of State funding levels for the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the … most recent year for which data are available, New York State led all states in per-pupil disbursements for public …
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
… “New York City is contending with the devastating economic … in the real estate market could impact this revenue for years to come. Income and corporate tax receipts continue … city, as well as the state and MTA, and boost the regional economy so that it can recover.” … New York City is …
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
… recovery or behavioral changes related to increases in state income or corporate tax rates, which push the city’s … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
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