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Property 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.pdfTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided … January 1, 2010, through March 31, 2012. Background The Town of Dresden is located in Washington County and has a … Town of Dresden Board Oversight of Financial Activities 2012M191 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… (District) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … the paid firefighters and fire companies on a pro-rata share basis. The District Secretary/Treasurer (Treasurer) is … two fire companies received more money than their pro-rata share ($1,322 and $61, respectively) and the paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, 2025 … are authorized to share some of their sales and use tax collections with certain local governments. The Town’s financial activities affect different tax bases because a village is located within the Town. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Property 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.pdfTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Real Property Tax Cap Information – Frequently Asked Questions
Real Property Tax Cap Information – Frequently Asked Questions
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/faqs.pdfDiNapoli Finds Slow Property Tax Growth for Local Governments
… Municipalities and school districts face growing challenges to keep pace with … cut refuse collection by $79.3 million. The number of school districts originally planning to ask taxpayers to … districts who finally did exceed their tax levy limits in school year 2014-15 was actually substantially lower than in …
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)
… 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-106City of Newburgh – Budget Review (B20-6-12)
… potentially face shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for firefighters ($1.2 … or a shortfall in revenue. Review the revenue estimate for sales and use tax and amend as necessary. Pass a resolution …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Property 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.pdfCity of Lockport - Budget Review (B1-16-16)
… an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as … general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16County Tax Cap Data as of April 30, 2015
County Tax Cap Data as of April 30, 2015
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbycounty043015.xlsProperty Tax Cap Fiscal Years Beginning 2026 Important Dates
Property Tax Cap Fiscal Years Beginning 2026 Important Dates
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/property-tax-cap-important-dates.pdfCounty Tax Cap Recap: Fewer Counties Exceeding Levy Limits
County Tax Cap Recap: Fewer Counties Exceeding Levy Limits
https://www.osc.ny.gov/files/local-government/publications/pdf/countytaxcap0615.pdfCity of Mount Vernon – Budget Review (B21-6-3)
… budget for the 2021 fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town 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 fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 Understanding the Audit Area Town officials are responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Required Reporting
… Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices … MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County Special Districts and Town … Improvements Asset Forfeiture Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and …
https://www.osc.ny.gov/local-government/required-reportingTown 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 … totaled approximately $876,000. Key Findings The Board has not adopted a comprehensive multiyear financial and capital … 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-403Local Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-government