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Comptroller DiNapoli Releases Municipal Audits
… The common council has indicated it will adopt a local law to override the tax levy limit in 2016. Rockland County – … the tax levy limit. The Legislature must pass a local law overriding the tax levy limit before adopting the … its tax levy limit and officials have not adopted a local law to override the limit. Village of Victor – Financial …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Oversight of the Nourish New York Program (Follow-Up)
… Objective To determine the extent of implementation of the five … 2020 during the COVID-19 pandemic (pandemic) in response to disrupted food supply chains and was intended to expand …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… by DTF to the Comptroller and reconciled to banking information maintained by the State Comptroller. All State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-skaneateles.pdfVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… audit was to examine disbursements and the real property tax and water rent billings and collections for the period … complete and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely in compliance with Real Property Tax Law and Village policy and appropriate amounts of …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Opinion 94-17
… -- Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract … cities are authorized to enter into contracts to provide for a system of collection and disposal of solid waste …
https://www.osc.ny.gov/legal-opinions/opinion-94-17DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… current levels for the 2016-17 fiscal year, according to data released today by State Comptroller Thomas P. … New York City and the Big Four city school districts) will have about $308 million less in levy growth compared to what … cities in New York with fiscal years ending June 30, will have about $14 million less in allowable levy growth in …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroVillage of Hempstead -- Budget Review (B7-15-7)
… totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. … found the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2015-16 … rely on real property taxes as an increased revenue source in the future is limited. The Village’s proposed budget …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7City of Yonkers – Budget Review (B6-16-11)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … realized, the City would potentially be over-budget by as much as $1.4 million based on the 2015-16 fiscal year … With the 2016-17 budget, the City will have exhausted 91.22 percent of its taxing authority and the City’s ability to …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
https://www.osc.ny.gov/files/local-government/data/pdf/2001orptbook.pdfCity of Salamanca – Selected Financial Activities (2015M-284)
… overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. … by a five-member City Council. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.3 million. … laws. The Council did not adopt policies and procedures for enforcing and collecting overdue ambulance service …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284City of Lockport – Budget Review (B22-1-8)
… more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior to adopting …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8City of Yonkers – Budget Review (B17-6-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Taxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from $82.4 Billion to $121.1 Billion In SFY 2021-22, reported New York State tax collections …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesDiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… York City (33), Central New York (36), Western New York (39) and Long Island (39), while the Capital Region had the most participants with …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to 2012, with more … the percentage of homeowners above the affordability level rose from 26.4 in 2000 to 33.9 percent in 2012. For some New …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideTown of Alden – Town Clerk/Tax Collector (2024M-106)
… collections. As a result, collections were at greater risk for theft or loss. In addition, the Clerk accumulated … and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when they …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106DiNapoli: Local Governments Challenged by Slow Revenue Growth
… are coping with slow or no revenue growth, making it difficult for them to maintain services while keeping pace … are coping with slow or no revenue growth making it difficult for them to maintain services while keeping pace …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthState Contract and Payment Actions in August
… LLC for a portion of the costs to renovate the former Days Inn Hotel into a Wyndham Garden Inn Hotel in Niagara Falls. Gaming Commission $9.9 million …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustComptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1