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Tax Exemption Administration In the Town of Islip
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/islip-town.pdfTown of Holland - Real Property Tax Exemptions (2018M-232)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/holland.pdfTown of Elba - Real Property Tax Exemptions (2018M-261)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/elba.pdfTown of Eden - Real Property Tax Exemptions (2018M-231)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/eden.pdfAccounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb48final.pdfTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
Determine whether the Town Assessor is properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh.pdfOpinion 94-18
… whether the village may lease or convey title to village land for nominal consideration to an exempt firefighters' … for the purposes specified in the special act (see, e.g., L 1994, ch 207; L 1993, ch 326; L 1990, ch 674). These types of special acts …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Local Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property … 2019 (not including New York City). School districts and towns received $22.9 billion and $4.3 billion, respectively, … service programs in counties, for highways (mostly in cities and towns) and as unrestricted municipal aid (mainly …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… local governments this year than ever before, according to a report released today by New York State Comptroller … What is clear is that Washington must do more to help stabilize state and local government finances to … picture. Tax revenues will be substantially lower in the near term because of the pandemic, and likely well beyond. …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesOswego 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-397DiNapoli 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-plansState 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 … supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists of claims …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsProperty Tax Cap How to Calculate Retirement Exclusions
Learn How to Calculate Retirement Exclusions From Example
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/exclusion_example.pdfDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be … DiNapoli’s office calculated the inflation factor at 8% for those with a June 30, 2024 fiscal year end. “School and … 2% allowable levy growth affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… largest public authorities jumped $3.5 billion since last reported in 2013, with state and local authorities … that state public authorities spent $38 billion in their last reported fiscal year, while local authorities reported … levels and weakens transparency and accountability. The last two enacted state budgets combined anticipated more than …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… of the state's IDAs and how these entities fulfill their mission to attract, retain and expand business within their … for $258 million of total net tax exemptions while school property tax breaks accounted for $237 million. Other …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsState Comptroller DiNapoli Releases State Audits
… SED’s requirements for reimbursement, including $81,370 in real estate taxes, $39,709 in unsupported or ineligible …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsAbandoned Property
… Program Legislative Session 2021-2022: Abandoned Property – Signed into law on November 22, 2022 as Chapter 640 of the Laws of 2022 – A.7742-A/S.9360 (Lavine/Thomas) – Provides coverage for virtual … communications and recognizes the death of an owner as a trigger for dormancy …
https://www.osc.ny.gov/legislation/abandoned-property-0Abandoned Property
… Session 2019-2020: A.8314 (Weinstein) – To include unclaimed virtual currency within the scope of property covered under the abandoned property law, shorten the dormancy period for wages, and … To include unclaimed virtual currency within the scope of property …
https://www.osc.ny.gov/legislation/abandoned-propertyOpinion 91-41
… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-41