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Local Government – 2022 Financial Condition Report
… (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 billion, or 43.3 percent, of total revenue ($85.2 … certain fee and fine revenues. The pandemic also caused a number of operational changes, as local governments closed …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentCity of Yonkers – Budget Review (B23-6-6)
… fund balance, one-time State funding, and sale of property, to balance its budget. The City could face a total … realized. The City plans to borrow up to $15 million for tax certiorari settlements in the 2023-24 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax assessment …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B22-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … one-time State and federal funding and sale of property, to balance its budget. The City could face a shortfall of $ 387,000 for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6City of Yonkers – Budget Review (B25-6-6)
… balance, one-time State and Federal funding and sale of property, to balance its budget. The City plans to borrow up to $15 million for tax certiorari settlements in the 2025-26 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax assessment …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… industries, but is troubled by high poverty and a reduced tax base due to a large number of vacant and tax-exempt … Albany has the sixth highest proportion of tax-exempt property among cities in New York. Currently, 59 percent of the city’s property is exempt from city and county taxes. More than half …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsDiNapoli: Wall Street Bonuses Fell 44% in 2008
… Cash bonuses paid by Wall Street firms to their New York City employees declined by 44 percent in 2008 in … industry, according to an estimate released today by State Comptroller Thomas P. DiNapoli. DiNapoli noted that the …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Property Tax Cap Reporting for Local Governments
Please join us for a general overview of the Property Tax Cap for Local Governments. Presenters will discuss the Property Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting
https://www.osc.ny.gov/files/local-government/academy/pdf/local-government-tax-cap-09-08-22.pdfTown of Potter – Town Clerk (2020M-113)
Determine whether the Town of Potter Town Clerk deposited recorded reported and remitted collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113East Irondequoit Central School District - Financial Management (2019M-28)
… and reduced surplus fund balances which impact real property tax levies. Key Recommendations Ensure that the District’s … paying down debt or applying it to the necessary property tax levy amount. Provide transparency by budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following municipal audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit fieldwork in …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration (Steuben County) Auditors reviewed 125 real property tax exemptions totaling $52.1 million and identified …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Village of East Hampton – Information Technology (2015M-187)
… to address user access, data backups, remote access or password security and management. Officials improperly … internal user access, data backups, remote access and password security and management. Establish a policy to …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Opinion 90-37
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village … municipal officials have a fiduciary duty to secure the best price obtainable in their judgment or the most … should be the one which the board believes will yield the best price or maximum financial benefits ( Feldman v Miller , …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 92-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which take place on a regular basis during the summer. You state that the county fair is organized and held by an …
https://www.osc.ny.gov/legal-opinions/opinion-92-20State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… in savings in FY 2022 and FY 2023. The majority of savings come from operational spending and significant vacancies at … the plan begins to address more than $1.4 billion in risks my office has raised, including Fair Fares, charter school … surplus is likely to exceed current planned levels. “My office will release a comprehensive analysis of the budget …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/parma.pdfTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons.pdfTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/bath.pdfTown of Milo - Real Property Tax Exemption Administration (2018M-210)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/milo.pdfTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/moravia.pdf