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Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts … tax collections within 24 hours as required. Remit real property tax collections to the Town Supervisor (Supervisor) … required timeframe or as soon as possible. Remit all real property tax collections, including interest and penalties, …
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)
… The Board continually adopted budgets that included tax levy increases that were not necessary. Key … unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of … off debt, financing one-time expenditures and reducing property taxes. Develop more realistic budget appropriations …
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
… will decline to $2.9 billion by SFY 2021-22. Total tax receipts this year are projected at $77.9 billion, down … reflecting factors such as the timing of personal income tax collections in SFY 2017-18. Consumption and use tax … or 37.5 percent, had been used for various forms of budget relief. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansDiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for … Allowable Tax Levy Growth Factors for Local Governments … Property tax levy growth will be capped at 2 for 2025 for …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025DiNapoli: Tax Cap Set at 2% in 2024
… Property tax levy growth will be capped at 2% for 2024 for … Allowable Tax Levy Growth Factors for Local Governments … Property tax levy growth will be capped at 2 for 2024 for …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Real 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.pdfDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… needs, but we must be mindful of the bigger picture. Tax revenues will be substantially lower in the near term … notes the state has delayed the filing deadline for 2019 tax returns for individuals and corporations from April 15 to … the state received almost $3.8 billion in Coronavirus Relief Fund resources earlier this month, the total amount of …
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
… stubbornly high despite steady employment gains and State tax rates that have already increased to maximum permissible … will mount, as will the federal portion of employers’ 2022 tax bills. Absent any significant federal or State action, … applied any of its allocation of federal pandemic fiscal relief funds to its advance with the federal UTF, and the …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueOpinion 92-20
… fairgrounds during the running of the fair, even if the property upon which the fair is held is not owned by the … of agricultural and horticultural corporations (see, e.g., Tax Law, §1116[d],[3]; Real Property Tax Law, §450; Not-For-Profit Corporation Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 90-39
… district) FIRE DISTRICTS -- Taxes (imposition of special tax or user fee) LOCAL LAWS -- Fees (imposition on behalf of … tax for fire district purposes against all "taxable real property" in the district and cause the amount so assessed … that fire district taxes shall be raised against taxable property and assessed, levied and collected in the same …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 90-37
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- Real Property (authority to sell for less than highest offer) … of factors such as the prospective real property tax consequences of the proposed sale "in a creditable effort …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Oswego 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
… The district’s proposed budget complies with the property tax levy limit. Brookfield Central School District – … The district’s proposed budget complies with the property tax levy limit. Fabius-Pompey Central School …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Town 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-49Taxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from … to $121.1 Billion In SFY 2021-22, reported New York State tax collections increased by 47 percent, primarily reflecting the economic recovery as well as temporary tax rate increases included in the SFY 2021-22 Enacted …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesDiNapoli: Tax Cap Set at 2% in 2023
… Property tax levy growth will again be capped at 2% for 2023 … track state contracts, and find commonly requested data. … Property tax levy growth will again be capped at 2 for 2023 …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… billion in market value and more than $850 million in property taxes in City Fiscal Year (FY) 2022. Timing its … in the world. Demand for space led citywide office sector property values to more than double in the decade before the … trends in the sector and consider the future impact on tax revenues.” Questions over the configuration of space and …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. The issues … and accountabilities, and provide records to the Board for audit. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Amity - Town Clerk (2018M-183)
… Record, deposit and remit all real property taxes and fees intact and in a timely manner. Perform an …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183