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DiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… the devastating health impacts of the COVID-19 pandemic. What is also becoming frighteningly clear is the … longest expansion in history to an economic freefall in a matter of weeks. Job losses have been swift and massive, … declined for 85 percent of firms. Businesses large and small are struggling to survive. The virtual shutdown of …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19DiNapoli: NYC Finances Gain Stronger Footing
… executive budget for the fiscal year beginning July 1, 2021 (FY 2022), including a $6 billion increase in spending … in 2021 due to better than projected income and corporate tax collections in FY 2021, driven by less severe impacts … encouraged efforts to seek out options for recurring savings to bring the plan into long-term structural …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… figure of $18,599 per capita. New York's ranking rose to 17th in federal spending among the states in FFY 2020 from …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
… Key Finding We reviewed 101 properties with agricultural, senior citizen, and veteran exemptions and found 62 (61 percent) …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Real Property Tax Cap Information - Glossary
… government operations.These taxes are included under the tax cap. Fees based on use of goods and services (such as water, …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryOpinion 2000-19
… Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association) … through the installation of a handicapped accessible elevator. In order to ensure that foreign fire insurance tax … the association, however, if it is anticipated that the elevator will be used to significant degree by other than …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 95-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association … for use generally by members of the fire department. You ask whether the Fishkill Exempt Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Selected Controls Over the Property Tax Assessment Process
… valuation calculations. For co-ops and condos, assessors can select comps contained in CAMA. Once CAMA determines the MVs, the values are then transmitted to the Real Property Assessment Database (RPAD) … construction. Without the required inspections, DOF cannot be certain such changes are adequately considered when …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… New York State Comptroller Thomas P. DiNapoli today said there are some positive developments for the … of the Debt Reform Act of 2000 are proposed to be suspended again, and would omit more than $19 billion in new … and debt service for borrowing during SFY 2021-22 (also suspended for the current year), as well as the 30-year …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
… rates by class of property. Other Resources: Read the FAQs for Overlapping Real Property Tax Tables Table 1 - … [pdf] | 2001 and 2000 [pdf] … Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andAccounting for the State TAx Relief (STAR) Program
Accounting for the State TAx Relief (STAR) Program
https://www.osc.ny.gov/files/local-government/publications/pdf/star.pdfTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; … totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Property Tax Cap: Local Government Property Tax Cap Formula Presentation
Property Tax Cap Local Government Property Tax Cap Formula Presentation
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/formula.pdfOpinion 91-29
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … payable to benevolent association) -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; … officer of the fire department or, if the fire department does not have a treasurer or other fiscal officer, to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Property Tax Cap Property Tax Cap Instructions
Detailed instructions are found in this document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions.pdfReal Property Tax Cap - School Districts Guidance
… property owned by LIPA. In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy … Law § 1020-q [1]) should be included on the fifth line: PILOTs receivable FYE 6/30/2016. As we have previously …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property … or function, such as the administration of a municipal justice court, municipal snowplowing or the centralization of …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerReal Property Tax Exemptions Administration (2017-MR-4)
Real Property Tax Exemptions Administration 2017MR4
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4New York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… Four Out of Five Small Businesses in NY Continue to Report a Negative Overall Impact From COVID-19 One year since the … levels and meet other conditions, essentially turning the loan into a grant. As of March 7, 2021, New York State … updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe … One year since the onset …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Opinion 91-59
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-91-59