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Tax Cap Elements by Region
Tax Cap Elements by Region
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbyregion.xlsTax Cap Elements by County
Tax Cap Elements by County
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbycounty.xlsTown 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-87DiNapoli Finds Slow Property Tax Growth for Local Governments
… is slow and the pressure remains on local governments to do more with less.” Local government revenues increased by …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… [read complete report – pdf] Audit Objective Did Town of Gorham (Town) officials properly distribute foreign fire … they need. This helps maintain the safety and morale of firefighters, who play a crucial role in protecting the … operations, including the allocation and distribution of FFI tax proceeds. The Town disbursed FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Required Reporting
… and Tax Cap Compliance Constitutional Tax Limit Foreign Fire Insurance Tax Data Verification (replaces the MA-144) … Reporting Manuals (ARM): County, City, Town, Village [pdf] Fire Districts [pdf] School Districts [pdf] …
https://www.osc.ny.gov/local-government/required-reportingTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… statute states that FFI tax proceeds should be distributed to fire departments and companies for the use and benefits of … be distributed between the fire companies in proportion to the active membership of each company. Proper distribution … the chief financial officer and is responsible for the day-to-day financial operations, including the allocation and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Town of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for … adopt a multiyear financial and capital plan for a three- to five-year period and a fund balance policy. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403City of Mount Vernon – Budget Review (B21-6-3)
… sources, including fund balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are … maintain fund balance at a reasonable level. Monitor real estate transfer tax, mortgage tax, and Court fees revenues …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Property Tax Cap Summary of the Legislation
Property Tax Cap Summary of the Legislation
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/legislationsummary.pdfProperty Tax Cap: Retirement Exclusions – Local Governments
Property Tax Cap Retirement Exclusions – Local Governments
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/retirement-exclusions-for-local-governments.pdfLocal Government – 2022 Financial Condition Report
… swimming pools and summer camps). Overall, education made up almost 31 percent of total expenditures in LFY 2020. …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… The results were similar to 2019 when only 1.6 percent of the budgets failed to pass on the first vote, according to … the 11 defeats in 2020 passed on revote, three (Rensselaer City School District, Riverhead Central School District and Fort Edward Union Free School District) were defeated again, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownCentral Square Central School District - School District Website (S9-19-29)
… Determine whether the Central Square Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Resources for Local Officials
… Commissioner Training Contact Us Questions? Contact LGSA …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsDiNapoli Releases Analysis of Executive Budget
… the economy, the State Fiscal Year (SFY) 2020-21 Executive Budget reflects significant fiscal challenges related, in … by New York State Comptroller Thomas P. DiNapoli. With a budget deadline soon approaching, more than a third of the … beneficiaries, providers, local governments and the state budget. DiNapoli also raised concerns about transparency and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetTax Cap Enrollment Instructions
This guide provides step-by-step instructions for creating an online account
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/enrollment-instructions.pdfFranklin Square Union Free School District – Website Transparency (2025M-93)
… review on the district’s website so that the community and other interested parties can make informed decisions. The … administrative information. As a result, the community and other interested parties could not readily access and review … District officials limited the taxpaying community and other interested parties’ ability to readily access …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Property Tax Cap Formula for Determining Tax Levy Limit: School Districts
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.pdfHaldane Central School District - School District Website (S9-19-32)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32