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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 Mentz – Board Oversight (2016M-403)
… for that year by $4,260. The Board did not perform annual audits of the books and records of Town officials or employees who received or disbursed money. Key Recommendations Develop … the records and reports of all Town officers and employees who receive or disburse money. … Town of Mentz Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Resources for Local Officials
… Limit Tax Data Verification Assessment Roll Verification Justice Court Fund Reporting (JCR) Contact Update Other Required … Financial Data for Local Governments Spreadsheets Justice Court Revenue Report Open Book New York Training for Local …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsCentral Square Central School District - School District Website (S9-19-29)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final … and corrective action plan (CAP). Comprehensive budget-to-actual results, appended property tax report card or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Local 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 … provisions for a local government to override the tax cap. Low inflation just before and during the early part of the …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… seeking to override the property tax cap required 60 percent voter approval (a “supermajority”) to pass, which … for school district budgets statewide more than tripled to 16 million votes cast amid the COVID19 lockdown for the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownHaldane 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 … Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Town of German – Supervisor’s Records and Reports (2023M-54)
… complete report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) … up-to-date accounting records and reports. Key Findings The former Supervisor did not maintain the Town’s accounting records and reports in a complete, …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Otego-Unadilla Central School District - School District Website (S9-19-26)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … property tax report card. Budget-to-actual results in an easily accessible location. Corrective action plan …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Henrietta Fire District – Financial Condition (2021M-27)
… Board did not adopt realistic budgets from 2017 through 2021. As a result, fund balance increased to $4.4 million on … unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 budget overestimated appropriations by approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27City of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to … Appropriations for overtime, health insurance, retirement, contingencies, separation payments, contractual … with the Comptroller to determine current fund balance levels, identify all outstanding liabilities and develop a …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… by State Comptroller Thomas P. DiNapoli. Annual property tax levy increases have slowed significantly since 2005 and … and whether their local officials are holding the line on tax increases," DiNapoli said. "Overall, municipalities have … In 2012, the state implemented a 2 percent property tax cap that limits levy increases to 2 percent or the rate of …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesProperty 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.pdfDiNapoli Releases Analysis of Executive Budget
… and continued growth in the economy, the State Fiscal Year (SFY) 2020-21 Executive Budget reflects significant … in harmful impacts in other areas of the budget this year and going forward.” The MRT is charged with identifying …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… of our audit was to review the Town’s financial management and budgeting practices, and its resultant financial condition for the period January … operational and capital needs. The water fund has retained excessive amounts of unexpended surplus fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Saranac Central School District - School District Website (S9-19-30)
… decisions. Officials did not post the: Budget-to-actual results or external audit report corrective action plan … Key Recommendations Ensure that budget-to-actual results, comprehensive budget documents, a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221State Agencies Bulletin No. 648-A
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01