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Property Tax Cap Retirement Exclusions – Local Governments

https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/retirement-exclusions-for-local-governments.pdf

Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)

… a tax, generally at a rate of 2 percent that is imposed on the premiums of fire insurance policies written by certain … out-of-state insurers against loss or damage by fire on property located in the State. In general, the … proceeds among the paid firefighters and fire companies on a pro-rata share basis. The District Secretary/Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceeds

Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)

… the village did not receive all the benefits they should have from the County sales tax distributions, taxpayers with …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62

Property Tax Cap Formula for Determining Tax Levy Limit: School Districts

https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/formula_0.pdf

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… records and reports. File AUDs and tax cap forms in a timely manner. …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Real Property Tax Cap Information – Frequently Asked Questions

https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/faqs.pdf

DiNapoli Finds Slow Property Tax Growth for Local Governments

… slowed over the past several years, from a peak increase of 7.7 percent in 2003 to a 2 percent increase in the fiscal year ending (FYE) in 2013. Much of this occurred even before the enactment of the 2011 tax … of profiles on several cities across the state. For a copy of the annual report visit: 2014 Annual Report on Local …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governments

Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)

… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the safety and morale of firefighters, who play a crucial …

https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106

City of Newburgh – Budget Review (B20-6-12)

… the significant revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …

https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12

City of Lockport - Budget Review (B1-16-16)

… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …

https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16

City of Mount Vernon – Budget Review (B21-6-3)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted … The City’s tax overlay may not be sufficient to cover the amount of uncollected taxes and could create a … levy limit. Key Recommendations Work with the Comptroller to determine current fund balance levels, identify all …

https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3

Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)

… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) officials properly distribute foreign … Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the statute states that … to fire departments and companies for the use and benefits of the membership. Furthermore, in accordance with relevant …

https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112

Property Tax Cap Levy Growth

New York Office of the State Comptroller, Property Tax Cap Levy Growth

https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation-and-allowable-levy-growth-factors.pdf

Required Reporting

… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing … Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] AC237 – …

https://www.osc.ny.gov/local-government/required-reporting

Town of Mentz – Board Oversight (2016M-403)

… for the period January 1, 2013 through September 6, 2016. Background The Town of Mentz is located in the central … five-member Town Board. Budgeted appropriations for 2016 totaled approximately $876,000. Key Findings The Board … for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for that year by …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403

City of Ogdensburg – Budget Review (B3-16-20)

… On October 11, 2016, the City Council adopted a local law to override the tax levy limit in 2017. Key …

https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20

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