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Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME … (HTFC). HTFC’s Office of Community Renewal receives federal funding from the U.S. Department of Housing and Urban …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityOpinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … id .; see also Town Law, §27[1]). Article VIII, §1 of the State Constitution prohibits gifts and loans of municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-7City of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City … revenues, an increase of $520,536 over the 2016 estimate. This increase is associated with building permit applications …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12DiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… have led to a growth in supply that outpaced that of the state, but a drop in permits suggests slower growth may … part of that review, greater information is needed on just how much of the housing being added is affordable to low- and … York City: Housing (Jan. 2024) Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities (Sept. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallDiNapoli Releases Analysis of State Financial Plan
… the American Rescue Plan included $12.7 billion for New York state that may be used for a wide range of purposes, … high-income taxpayers, continuing to be residents of New York. According to analysis by the Office of the State … Comptroller a larger number of taxpayers moved out of New York than moved in annually from 2015 to 2019. While this …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planAdministration and Collection of Real Estate Transfer Taxes
… in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant law and … enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or … in place to allow it to effectively collect Real Estate Transfer Taxes as required by relevant law and regulation …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… activities for the period January 1, 2010, through March 31, 2012. Background The Town of Dresden is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Opinion 92-22
… its own assessment roll utilizing the assessments on the county assessment roll as a guide. We assume that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-22State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… top finance official was accused of pilfering funds from another organization, and I was very worried that he … county assets. DiNapoli recommended Ulster County: Ensure all supervisory adjustments or entries to employee timesheets … and safeguard cash; and Ensure segregation of duties for all points of cash collection and reporting, including …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickReporting of Billboard Income
… assessed in accordance with the City Administrative Code for the failure to file an RPIE, filing late, or filing an … years. Background Finance's Property Division (Division) is responsible to ensure that all real property in New York City (City) is valued fairly, accurately and consistently. To accomplish …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeReal Property Portfolio
… subsidiaries, design and construction, and environmental planning. Most of ESD’s properties are owned and managed by …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioTown of Greenville – Tax Collector (2020M-81)
… outstanding bank balance, properly account for all money received, and ensure that all collections are remitted to appropriate parties. Retain all supporting documentation for payments received and …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81DiNapoli: Halfway Through the Year, Revenue Hole Persists
… in personal income tax collections resulting partly from an additional day in September of withholding … and lower refunds. September sales tax revenues were down from 2019 by $88 million. That drop of 5.4 percent was the … September totaled $42.7 billion, up by $10.7 billion from the same period a year earlier. Among the reasons for …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsDiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller … to less than one percent, inflation has crept up resulting in the highest allowable levy growth since 2013," DiNapoli …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018City of Yonkers – Budget Review (B19-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2019-20 and the related … on nonrecurring revenue of $50.3 million, such as fund balance and State aid, to balance its budget. Police overtime …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Opinion 2004-7
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … a village may utilize the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent … you ask whether the village may require the town in which the property is located to levy the delinquent …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Town of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly … January 1, 2016 through May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Opinion 99-6
… of State aid paid on transition assessments) LOCAL FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school … of the collection of "taxes" levied or to be levied for a fiscal year (Local Finance Law, §24.00[a][1]). Certain … , 84 NY2d 231, 246 n. 4, 616 NYS2d 343, 350 n. 4). While for certain purposes a public authority may be considered an …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Village of Dering Harbor – Board Oversight (2020M-29)
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a … include realistic estimates of revenues and expenditures for both the general fund and capital projects. Monitor …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2021
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2021
https://www.osc.ny.gov/files/local-government/data/excel/2021-school-districts.xlsx