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Hitting the Limit: The Constitutional Tax Limit and its Implications for Local Governments
New York State’s Constitutional Tax Limit (CTL) restricts the amounts local governments may raise by taxing real estate in any fiscal year.
https://www.osc.ny.gov/files/local-government/publications/pdf/ctl-implications-for-local-governments.pdfNew York Youth Jobs Program (2017-S-69) Tax and Finance 90-Day Response
To determine if the Department of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are certified
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s69-response.pdfCity of Long Beach – Budget Review (B17-7-9)
… budget by $503,749. The City’s proposed budget includes a tax levy of $36,693,869. Key Recommendations Authorize the …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9CUNY Bulletin No. CU-532
… Purpose To explain the agency procedures for reporting rate increases … Labor Relations. Processing Date(s) Agencies may begin to submit in Pay Period 25C (Institution), paychecks dated … 03/17/2016 Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-532-cuny-retroactive-salary-rate-increases-carpenter-carpenterSUNY Bulletin No. SU-133
… by the college Employee must have a status of Active, Paid Leave, or Leave of Absence with a reason of Military Stipend or … in Bargaining Unit 42 who are Active or on authorized Paid Leave or Leave of Absence due to Workers' Compensation or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-133-ratification-bonus-and-salary-increases-employees-nonState Contract and Payment Actions in February
… Department of Civil Service $408.7 million to CaremarkPCS Health LLC to provide pharmacy benefit services for the … Health for the administration of the Empire Plan’s mental health and substance use disorder program. State … Rivers Casino and Resort, Tioga Downs Casino, and Resorts World Catskills. $7.6 million for tribal-state compact …
https://www.osc.ny.gov/press/releases/2024/04/state-contract-and-payment-actions-februaryState Contract and Payment Actions in July
… University in Broome County. Major Payments Approved Tax Refunds and Credits $399.6 million for 112,327 personal income tax refunds. $116.2 million for 29,639 corporate and other tax refunds. $36.5 million for 52,680 property tax credits. …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyState Contract and Payment Actions in October
… Hollow Creek in Schuyler County. Major Payments Approved Tax Refunds and Credits $806.3 million for 195,693 personal income tax refunds. $241.6 million for 13,730 corporate and other tax refunds. $129.2 million for 100,232 property tax credits. …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-octoberDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… SFY 2021-22 were bolstered by substantial federal aid and tax collections that rebounded sharply, as the financial … and the recovery of jobs continued. In addition, increased tax rates on businesses and high-income taxpayers beginning … federal aid, and newly adopted provisions that will reduce tax collections, including one-time property tax rebates, the …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetState Contract and Payment Actions in November
… Department of Civil Service $469.3 million to CaremarkPCS Health LLC to provide pharmacy benefit services for the … Health for the administration of the Empire Plan’s Mental Health and Substance Use Disorder program. State … Rivers Casino and Resort, Tioga Downs Casino, and Resorts World Catskills. Office of General Services $13.4 million …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-novemberIFB #0001 – Disaster Recovery Services for the Printing, Sorting and Mailing of Payroll Checks and Tax Forms
… the printing, sorting and mailing of payroll checks and tax forms as detailed in the solicitation available via the … for the printing sorting and mailing of payroll checks and tax forms as detailed in the solicitation available via the …
https://www.osc.ny.gov/procurement/ifb0001Industrial Development Agency Board Governance (2017-MS-1)
… recapture, discontinue or modify financial assistance or tax exemptions. While many of the areas we reviewed were not … not met or maintained. While all IDAs adopted a Uniform Tax Exemption Policy (UTEP), which includes provisions for … recapture, discontinue or modify financial assistance or tax exemptions. Develop and implement UTEP implementation …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Unified Court System Bulletin No. UCS-176
… earnings and reflected on the 2011 Form W-2 (Wage and Tax Statement). OSC Actions OSC will automatically apply the … 18 ZPL IC 19 OSC will set up Social Security and Medicare tax deficiency deductions for any employee who is inactive at … Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsCity of Little Falls – Budget Review (B25-3-9)
… the City exhausted 79.84 percent of its constitutional tax limit. The City’s 2025 tentative budget includes a tax levy of $4,036,472, which is within the tax levy limit. Key Recommendations Adopt a structurally …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Comptroller DiNapoli Releases School Audits
… The district’s tentative budget complies with the property tax levy limit. Cortland City School District – Budget Review … The district’s preliminary budget complies with the tax levy limit. Fort Edward Union Free School District – … in one year. As a result, the district had to issue a tax anticipation note to meet cash flow needs during the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… reassess certain revenue estimates, including: mortgage tax, income surcharge tax, parking violation fines and fees, sales tax, other fees and fines, and meter water sales. For access …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Job Creation Increases for IDA Projects
… in our state,” said DiNapoli. “But as the value of tax exemptions to private businesses continues to increase, … the state’s 109 active IDAs provided $1.1 billion in total tax exemptions in 2014. These exemptions were partially … York City ($75.7 million) granted the highest amount of tax exemptions; and Total expenses for IDAs in 2014 equaled …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projectsElementary and Secondary Education – 2021 Financial Condition Report
… $44.1 billion; State, $30.2 billion, including the School Tax Relief Program (STAR) of $2.2 billion; and Federal, $2.4 … budgets proposed for the 2021-22 school year, property tax levy increases averaged 1.4 percent, compared to a 2.2 … been relatively low since implementation of the property tax cap in 2012-13. However, even with this significant …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationDiNapoli: Trouble Ahead for Local Governments and Schools
… by New York State Comptroller Thomas P. DiNapoli. As sales tax revenues fall by double-digits and state aid is reduced … distancing measures implemented to control COVID-19. Sales tax collections for local governments in May fell 32.3 … taxes provide revenue stability for local governments, the tax cap and other constraints will likely limit their use to …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… today in Ulster County Court to grand larceny and criminal tax fraud for stealing nearly $240,000, State Comptroller … degree, a class D felony, and three counts of criminal tax fraud in the fifth degree, a misdemeanor. He agreed to … today in Ulster County Court to grand larceny and criminal tax fraud for stealing nearly $240000 State Comptroller …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theft