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Tax 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 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.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.pdfDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… to mid-2014 when the statewide foreclosure caseload was near its peak. At that time, 18 counties had foreclosure …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Village of Hempstead – Budget Review (B7-16-4)
… taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the future … from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a resolution …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Resources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsCity of Glen Cove – Budget Review (B7-15-17)
… fund and an operating deficit totaling $172,691 in the golf and recreation fund. The City projects that, as of … fund, $516,476 in the water fund and $740,254 in the golf and recreation fund. The 2016 proposed budget contains … should continue to monitor the financial position of the golf and recreation fund to ensure the fund generates a fair …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17City of Mount Vernon – Budget Review (B21-6-3)
… of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are unsupported and could be … Because the City has not filed its 2020 or 2021 tax cap forms, the City cannot be certain that the tax levy required … Constitutional Tax Limit and Real Property Tax Cap forms. … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… timely, complete and accurate accounting records and reports to allow the Town Board (Board) and department heads … bank reconciliations were not completed. Monthly financial reports were not provided to the Board or department heads … records to bank balances. Provide monthly financial reports to the Board and department heads and file AFRs …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Glens Falls Housing Authority , Town of Groveland , Town of Hammond , Town of Milton and a comprehensive audit of road …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B6-16-11)
… of its taxing authority and the City’s ability to increase property taxes may be limited in future years if property values do not increase. The City’s outstanding debt …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Opinion 96 - 11
… This opinion represents the views of the Office of the State Comptroller at the time it was … BOARD -- Powers and Duties (submission of resolution for sale of real property to referendum on board motion) TOWN … price obtainable in its judgment or the most beneficial terms in the public interest (see, e.g., Matter of New City v …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa receiving an … sales tax revenues at the expense of Town taxpayers with property located outside the Village. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357DiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it gets back from … New Yorkers send significantly more to Washington than we get back,” DiNapoli said. “At a time when the pandemic has … York’s Balance of Payments in the Federal Budget Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonOpinion 88-2
… for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection of (means of financing collection in … local law, may establish one or more assessment areas for garbage collection service and provide for the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… used in the eastern area of New York City for all five years during our scope and the utilization rate in rural … County decreased from 85% to 78% during the last three years of our audit scope. In eastern New York City, between … excess reserves or reducing allocations for future award years. We found 36 instances of owners and/or tenants failing …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… DiNapoli's eighth annual report examining the performance of the state's IDAs and how these entities fulfill their … 199,943 jobs over the life of these projects, at a median cost of $2,095 per job gained. In 2012, cumulative job gains … property taxes and mortgage recording taxes. All but one of these agencies filed audited financial data with the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsOpinion 92-18
… issues discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town …
https://www.osc.ny.gov/legal-opinions/opinion-92-18DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… the working class that are largely temporary, according to DiNapoli’s report. These minimal tax benefits, along with … interest on new car loans are in effect only for tax years 2025 to 2028, and limited to taxpayers with Social Security … and $6,000 for two or more, failing to address the rising cost of childcare for most families. The average cost of …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomes