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Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… fees collected for building permits. Because there is no cap on the amount of fees paid to the Building Inspector, the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Opinion 2008-5
… a village and a town on behalf of a fire protection district for the services of a village fire company: (1) there is no … no statutory obligation for the fire company to render an accounting to the village or the town (18 Ops St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5DiNapoli Releases Executive Budget Report
… Despite the state’s economic recovery since the pandemic first hit three … of federal financial assistance ahead, now is the time for New York to carefully prepare for the short- and long-term,” …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… funded with a portion of the State’s real estate transfer tax. However, from SFY 2014-15 through SFY 2022-23, General … from a regulatory program to establish an economy-wide cap on greenhouse gas emissions. Under statute, 33 percent of …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… state aid cuts or spending. DOB has indicated that if $15 billion in additional unrestricted federal funds were …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetUnified Court System Bulletin No. UCS-54
… Units Affected Certain employees in: BU 86 BU 88 BU CT Effective Date Administrative cycle 03/28/02 Background … of 0402 to reflect the capping. Agency Reporting Refer to Payroll Bulletin UCS-52 for additional agency information … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain OSCs actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-54-withholding-april-1-2002-increases-certain-unrepresentedPersonal Income Tax and Property Tax
… the period January 1, 2018 through December 31, 2018. In addition, our Office examined credits processed by the … million refunds for payment totaling over $10 billion. In addition, the Department approved and submitted to our … for follow up evaluation and appropriate action. In addition, we returned 13,097 credits totaling $6.9 million …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/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 credits (i.e., School Tax Relief and Property Tax Relief, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxCity of Troy – Budget Review (B20-5-11)
… are settled in 2021. The City’s proposed budget includes a tax levy of $26,922,132. Key Recommendations City officials … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Public Authorities – 2022 Financial Condition Report
… the Public Authorities Reporting Information System (PARIS). The data contained in PARIS and used in this …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authorities2011 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2)
2011 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2)
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory82511.pdf2017 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2)
2017 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2)
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory091817.pdf2015 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Increase VTL 1809 (2)
2015 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Increase VTL 1809 (2)
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory072715.pdf2019 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2)
2019 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2)
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory103019.pdfPublic Authorities – 2023 Financial Condition Report
… New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some … $21 billion in contract payments. The fiscal stability of the State is often intertwined with certain public … own purposes, public authorities issue debt on behalf of the State for which the State provides the funds for …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesCity of Long Beach – Budget Review (B17-7-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9DiNapoli: Tax Collector Faked Her Personal Tax Payments
… led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard, who admitted she falsified her personal town and county tax payments of $4,303. “Day after day, Ms. Sheppard watched …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsState Comptroller DiNapoli Releases Audits
… the following audits and examinations have been issued: Department of Health (DOH): Improper Medicaid Payments to Eye Care … documented expenses. State Education Department: Building Blocks Developmental Preschool Inc., Compliance With …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andProperty Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period July 1, … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program (the … Freeze program) beginning in levy year 2014. Each of these credits are intended to offset the cost of property or school …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-credits