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Opinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … the inclusion of such delinquent amounts on the village or town tax roll. You ask whether a village may utilize the tax … tax only if expressly delegated to it by the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Town of Cuyler – Town Clerk Operations (2017M-207)
… accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through May 16, … by an elected five-member Town Board. The Town’s 2017 tax levy totaled approximately $379,000 and the Town Clerk’s … 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited up to …
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) -- Tax Anticipation Notes (issuance in anticipation of payments … assessments) LOCAL FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue … of State aid payable pursuant to section 545 of the Real Property Tax Law. You ask whether a school district may issue …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Village of Dering Harbor – Board Oversight (2020M-29)
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… Property tax levy growth for school districts will be capped at 0.12 … current levels for the 2016-17 fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as 10 …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroOpinion 94-17
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services … may be relevied with the next annual real property tax in accordance with the procedures prescribed in General Municipal Law, §120-cc. You ask whether a city …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Property Tax Cap Instructions: School Districts
Detailed instructions on property tax cap for school districts can be found in document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions_0.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfProperty Tax Cap Reporting - Villages Presentation
Please join us for an overview of the Property Tax Cap for villages. Presenters from the Office of the State Comptroller will discuss the Property Tax Cap legislation as well as highlight common reporting errors and review reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-2022.pdfOpinion 90-42
… of indexing lis pendens, the county clerk is entitled to a fee of ten dollars for each in rem tax foreclosure list … therein. In any other county, the county clerk is entitled to the fee(s) prescribed by the CPLR. A municipal housing … filing a list of properties affected by unpaid tax liens to be foreclosed by actions in rem, pursuant to title 3 of …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
https://www.osc.ny.gov/files/local-government/data/excel/2021-calendar-year-local-governments.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 LG
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 Local Governments
https://www.osc.ny.gov/files/local-government/data/excel/2020-calendar-year-local-governments.xlsxVillage of Suffern – Budget Review (B8-15-13)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of Suffern’s proposed budget for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… ; John Hildebrand, “NY Schools Have Spent Only About 20% of Billions Received in … 9, 2023, at https://covid-relief-data.ed.gov/profile/state/NY . This portal breaks down spending by each round of …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… and fees collected via DTF’s CARTS system. Personal Income Tax 30101 Personal Income Tax Tax imposed on the income earned within New York State by any resident or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… sense with regards to productivity, safety, and economic development. We need to commit to the continuation of these …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityVillage of Hempstead -- Budget Review (B7-15-7)
… the reserve. Key Recommendations Amend the proposed budget or adopt a local law overriding the tax levy limit before …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Comptroller DiNapoli Releases Municipal Audits
… address user access, remote access, password security and management, or data backups. Additionally, village officials … law to override the limit. Village of Victor – Financial Management (Ontario County) The board needs to improve its oversight and management of the village’s budgeting and financial …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… real property tax and water rent billings and collections for the period June 1, 2010, to April 30, 2012. Background … property taxes and water rents were properly accounted for. Incompatible duties were not segregated and the Clerk … as required by Village policy. Make disbursements only for those claims audited and approved by the Board. Segregate …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232DiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at … officials need to brace for the lowest growth in their property tax revenue in the tax cap era,” said DiNapoli. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016