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Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 hours … indication of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15City of Yonkers – Budget Review (B24-6-7)
… retirement costs by as much as $945,000, health and dental insurance costs by as much as $195,000, social … police overtime, employee retirement, health and dental insurance, social security firefighting overtime and …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Comptroller DiNapoli Releases Municipal Audits
… risk that funds were possibly misspent, possibly misused or improper. This amount included debit withdrawals ($67,303) … Auditors reviewed 58 out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 … 91 (15 percent) out of approximately 600 agricultural, veteran and senior citizen exemptions totaling $6 million, on …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsOswego School District Public Library – Selected Cash Receipts (2013M-397)
… 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-397Opinion 91-16
… however, generally connotes items such as illustrations, maps, pictures, and varying arrangements of lines of unequal …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Local Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single … especially during the shutdowns in the spring of 2020. As restrictions eased, sales tax collections improved, with much … on January 1, 2022. Education and Employee Benefits Account for Half of Local Government Expenditures In 2019, …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentOpinion 94-18
… in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- … ask whether it is necessary for the members of a village volunteer fire department to form a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-18State Comptroller DiNapoli Releases Municipal & School Audits
… 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the … required timeframes; or accurately record and report real property tax collections. Wallkill Central School District – …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Easton – Sales Tax Allocation (2014M-355)
… to the town-outside-village funds to reduce the real property tax levies in these funds before allocating any …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355DiNapoli: Tax Cap Set at 2% in 2023
… are receiving their final round of federal funding under the American Rescue Plan Act, they are facing economic … increases that exceed the amounts they are set to receive in their final round of American Rescue Plan Act (ARPA) … limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The tax cap …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023DiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… Spending by New York’s largest public authorities jumped $3.5 billion since last … indication in late 2013 that a toll and finance task force would be created to identify new resources to help … response. In total, public authorities employed 153,578 people at a cost of nearly $10 billion a year in total …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtPlanning Resources
… Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting … for Department Heads Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis Other Resources … Management Guides Multiyear Financial Planning [pdf] On Demand Webinars Multiyear Financial Planning Multiyear …
https://www.osc.ny.gov/local-government/resources/planning-resourcesDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Thomas P. DiNapoli. The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … those with a June 30, 2024 fiscal year end. “School and local communities are still navigating the post-pandemic …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearVillage of Monticello – Financial Condition (2020M-107)
… the Village is fiscally stressed. The Village’s total fund balance will likely be fully depleted at the end of the … The Board should: Create a plan to address the declining fund balance and financial condition. Monitor the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Local Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentTax Exemption Administration - Town of Smithtown
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/smithtown-town.pdfTax Exemption Administration - Town of Brookhaven
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/brookhaven-town.pdfTax Exemption Administration - Town of Babylon
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/babylon-town.pdfTax Exemption Administration - Town of Huntington
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/huntington-town.pdfCity of Poughkeepsie – Budget Review (B6-17-1)
… Key Findings The City’s 2017 adopted budget increased real property taxes by 16.5 percent. The budgeted RPT of … revenues also include $600,000 from a one-time sale of property which did not occur in the previous year. Several …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1