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Required Reporting
… Handbook [pdf] Justice Court Advisories Real Property Tax Cap and Tax Cap Compliance Constitutional Tax Limit Foreign Fire …
https://www.osc.ny.gov/local-government/required-reportingTown of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Local Government – 2022 Financial Condition Report
… 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 … and fire districts ($853 million). COVID-19 reduced many local government expenditures, often as a result of the …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentResources for Local Officials
… Local Fiscal Recovery Funds Guidance: Guidance on Use of Funds, Reporting Requirements, Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance from the Office of the State Comptroller [pdf] Constitutional Debt Limit …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… Voter participation for school district budgets statewide more than tripled to … year, after in-person voting was temporarily suspended and replaced with absentee ballots. The results were similar …
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)
… Comptroller (OSC) audit report and corrective action plan (CAP). Comprehensive budget-to-actual results, appended property tax report card or transparent multiyear financial plan. Key … audit report and CAP and a comprehensive appended property tax report card. Should enhance transparency by: Posting all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29City of Mount Vernon – Budget Review (B21-6-3)
… unknown liabilities could be underestimated. The City’s tax overlay may not be sufficient to cover the amount of … and has not filed the City’s 2020 or 2021 Constitutional Tax Limit form. The City’s adopted 2021 budget includes a tax levy of $62,537,580. Because the City has not filed its …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Haldane Central School District - School District Website (S9-19-32)
… A final annual budget or a comprehensive appended property tax report card. Comprehensive budget-to-actual results or the corrective action plan (CAP) in an easily accessible location. Officials did not … Final annual budget and a comprehensive appended property tax report card. Should enhance transparency by: Posting …
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)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund …
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)
… the: Final annual budget. Comprehensive appended property tax report card. Budget-to-actual results in an easily accessible location. Corrective action plan (CAP) in an easily accessible location and include a specific … the final annual budget, a comprehensive appended property tax report card and a multiyear financial plan to the …
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)
Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27DiNapoli Releases Analysis of Executive Budget
… of the local share of certain Medicaid costs to the property tax cap. It is unclear how the budget proposals or …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… in 2019 – an increase of 2.4 percent over 2018, according to a report released today by State Comptroller Thomas P. … in 2015, where they remained until 2019. "Taxpayers want to know how their taxes compare to other municipalities and whether their local officials are …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesProperty 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.pdfProperty 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.pdfCity of Newburgh – Budget Review (B20-6-12)
… shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for firefighters ($1.2 … have exhausted at least 92.2 percent of its Constitutional Tax Limit (CTL). If the adopted levy increases to above 100 … a tax levy no greater than the tax levy limit (tax cap), unless a local law is adopted to override the limit. …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12State Agencies Bulletin No. 648
… of payments. Affected Employees Arbitration-eligible Department of Corrections employees represented by NYSCOPBA … is $7,500. Employees in these titles who were on the payroll full-time in BU01 from 3/27/03 through 6/28/06 … is $5,000. Institution Safety Officers who were on the payroll full-time in BU01 from 3/27/03 through 6/28/06 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01-0State Agencies Bulletin No. 648-A
… which implements the Arbitration Award between New York State and the New York State Correctional Officers and Police … amount is $7,500. Employees in these titles who were on the payroll full-time in BU01 from 3/27/03 through 8/9/06 … be correctly taxed with any applicable Federal or State taxes. Undeliverable Checks Inactive employees may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01Property Tax Freeze Credit
… of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by the … and processed in accordance with New York State Tax Law. Background The PTF Credit is intended to reimburse …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… elected members and an elected Town Supervisor. The Town’s main operating funds include the general fund, highway fund …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231