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Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… Objectives To determine whether Homes and Community Renewal (HCR) has … Aid, Relief, and Economic Security Act of 2020 (CARES Act) provided funding for emergency economic relief for … issues varied, our findings are generally attributable to how HCR monitors LPAs that directly contract with vendors. We …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… Thomas P. DiNapoli released the following statement on Mayor Adams’ preliminary budget proposal: “Mayor Adams put forward his first budget proposal as New York City is … vacancies at major agencies , both opportunities I have highlighted in recent months. Stronger than projected …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… troubled by high poverty and a reduced tax base due to a large number of vacant and tax-exempt properties, according to a …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Margaretville Central School District – Fund Balance (2015M-55)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through October 20, 2014. Background The Margaretville Central School … budget appropriations based on prior year’s actual results and anticipated operations and avoid raising more …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… of federal funding cuts cloud the horizon. Yet, there are no plans to add to our reserves, leaving the state with … by the President and some members of Congress for major changes to federal funding for health care and other programs … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansTown 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.pdfDiNapoli: Tax Cap Remains at 2% for 2025
… a fourth consecutive year," DiNapoli said. “The rate of inflation has decreased since the highs of 2022, but local … should consider these issues as they budget for the coming year.” In accordance with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments with a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025DiNapoli: Tax Cap Set at 2% in 2024
… develop and balance their budgets for the coming year.” In accordance with state law, DiNapoli’s office calculated … of the higher costs facing these localities. The tax cap, which first applied to local governments and school districts … or 2% with certain exceptions including a provision that allows municipalities to override the tax cap. Chart …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments that operate on a calendar-based fiscal … P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 … City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Opinion 92-20
… year on land within the town owned by a private person, who is also on the board of directors of the fair. The land … NYS 562, "property of the judgment debtor"), it may also mean property which is only in one's control (see, e.g., … a subdivision thereof is not a part of the act itself and does not expand or restrict the language of the body of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-20DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… and local government finances to avoid drastic cuts that would hurt hospitals, schools and vital services,” DiNapoli …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… in tandem with falling unemployment. In the first quarter of 2020, unemployed individuals totaled 403,000 and … 3rd $317.6 $5,211.4 ($4,893.9) $67.2 $4,814.0 ($4,746.8) 4th $220.5 $1,802.3 ($1,581.8) $107.5 $1,387.5 ($1,280.0) … 3rd $640.3 $965.5 ($325.1) $1,396.4 $781.9 $614.5 4th $466.4 $643.0 ($176.6) $344.1 $533.0 ($188.9) Total …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueTown of Farmersville - Town Clerk (2019M-49)
… a timely and accurate manner. Key Findings We reviewed 356 tax payments totaling $520,000 and found they were recorded … as required. Key Recommendations Record and remit all real property taxes and fees collected in a timely manner. Deposit …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Opinion 90-39
… Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d … October 16, 1990 William J. Casilio, Town Attorney Town of Clarence … Whether a town on behalf of a fire district may …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 90-37
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Real 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.pdfTaxes – 2022 Financial Condition Report
… income in fiscal years ending in 2021, an increase from $327 in fiscal years ending in 2020. At the local level, …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesOswego School District Public Library – Selected Cash Receipts (2013M-397)
… purpose of our audit was to assess internal controls over tax receipts and over-the-counter cash receipts for the … of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … and recording of tax revenues to ensure that all real property taxes are received. The Library Fiscal Officer or …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Comptroller DiNapoli Releases School Audits
… District , School District Energy Performance Contracts , Vestal Central School District and Westport Central School … the guaranteed energy consumption and/or cost savings. Vestal Central School District – Financial Condition (Broome …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0