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Real Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] … Factors for School Districts Important Dates for Property Tax Cap Filers [pdf] Guidance Official Guidance from the … of the State Comptroller’s Role Training on Property Tax Cap Reporting for School Districts Webinar On Demand This …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsOpinion 99-5
… Law, which include municipalities and school districts (see Education Law, §255[1]), may contract with a cooperative … opinions rendered prior to 28 Opns St Comp, 1972, p 62, supra , concluded that the authority to contract with … Office concluded that such contracts were unauthorized (see 22 Opns St Comp, 1966, p 511; 22 Opns St Comp, 1966, p …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli: School District Tax Levy Cap to Remain at Two Percent
… tax levy growth for school districts will be capped at 2 percent, according to data released today by State … tax levy growth for school districts will be capped at 2 percent according to data released today by State …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentBuffalo United Charter School - Financial Management (2018M-197)
… received to National Heritage Academies, Inc. (NHA), which is responsible for the general management and control of the … and conditions of any management agreement to ensure it is reasonable and in the School’s best interest. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197State Comptroller Releases School District Audits
… Union Free School District – Information Technology (IT) Assets Inventory (Suffolk County) At the time of initial … district officials were unable to locate the remaining 66 IT assets (14 percent). Fallsburg Central School District … provided with IT security awareness training. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 … to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 … cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … for, and for a School-related purpose. Key Findings The Board and officials did not provide adequate oversight to … check images to ensure only authorized disbursements are made. Provide abstracts and bank statements to the Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… The Erie 1 Board of Cooperative Educational Services is a public entity serving 19 component school districts. … its 19 component and other participating school districts, is governed by a seven-member Board of Education elected by … reported expenditures from the special aid fund, which is used to account for and report programs supported in whole …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOpinion 95-27
… has been apportioned less money than that to which it is entitled, the Commissioner may allot to the district the balance to which it is entitled. With certain exceptions, however, the … "no payments shall be barred or reduced where such payment is required as a result of a court order or judgment . . .". …
https://www.osc.ny.gov/legal-opinions/opinion-95-27DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… Preschool students in need of special education services are not always getting … because it did not know how many students were enrolled in the preschool special education service program, the services they are receiving in real time, or the number of districts using waitlists. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themOpinion 99-6
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of State aid … a school district may issue revenue anticipation notes in anticipation of the receipt of payments in lieu of taxes …
https://www.osc.ny.gov/legal-opinions/opinion-99-630% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part of … from July 2022 through June 2025. About the Program New York State households with children have experienced the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeLittle Flower Union Free School District – Tuition (2015M-233)
… Background The Little Flower Union Free School District is a special act public school, located in the Town of … The District, which has approximately 120 students, is governed by an appointed nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… of residency documentation annually, or whenever there is a change in residency, in a timely manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect billings. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mOpinion 94-15
… of New York State local governments. Section 11 does not apply, however, to moneys, the investment of which … Municipal Law, §11[2]). General Municipal Law, §11 does not prescribe a separate standard for the investment of …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Credit Cards – Travel and Conference Expense Management
… or school district may authorize designated employees to use a credit card issued in the name of the local government or school district to pay for certain travel and conference expenses. This can … accomplished by allowing employees who travel frequently to have a local government or school district credit card …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsLocal Government – 2023 Financial Condition Report
… to school district operations and the State temporarily withholding 20 percent of several school aid payments, …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-government